Penalty for Improper Access and Disclosure of IEVS Information 448-01-50-10-30

(Revised 3/1/12 ML #3304)    

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It shall be unlawful for any person to willfully access or disclose information from the IRS, unless the information is needed to determine eligibility for the Economic Assistance or Health Care Coverage Programs. The following penalties apply:

 

• Any violation of unlawful access shall be punishable, upon conviction, by a fine in any amount not exceeding $1,000, or imprisonment of not more than 1 year, or both, together with the costs of prosecution.

 

• Any violation of unlawful disclosure

• Unauthorized Disclosure - Shall be a felony punishable by a fine in any amount not exceeding $5,000, or imprisonment of not more than 5 years, or both, together with the costs of prosecution.

 

• Civil Damages: The greater of:

• $1,000 for each act of unauthorized disclosure of a return or return information with respect to which such defendant is found liable, or

• The sum of:

• The actual damages sustained by the plaintiff as a result of such unauthorized disclosure, plus

 

• In the case of a willful disclosure or a disclosure which is the result of gross negligence, punitive damages, plus

• The costs of the action.

NOTE: Liability and Civil Damages can be pursued against an individual who unlawfully disclosed information from the IRS, at any time within 2 years after the date of discovery by the plaintiff of the unauthorized disclosure.

Complete information regarding the Tax Information Security Guidelines for Federal, State and Local Agencies, IRS Publication 1075 can be found at www.irs.gov.