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United States · Bill · S

S. 521 (105th)

Taxpayer Privacy Protection Act

referredUnited States· United States Congress· EN

Introduced

8 April 1997

Last action

Status

Read twice and referred to the Committee on Finance.

Sponsors

Subjects

Discovery layer

Source updated

21 August 2025

Summary

Taxpayer Privacy Protection Act - Amends the Internal Revenue Code to permit civil damages and criminal penalties for the unauthorized or unlawful accessing or disclosure (currently, only for the unauthorized or unlawful disclosure) of tax returns or return information. Requires immediate notification to a taxpayer upon discovery that the taxpayer's return or return information has been accessed in an unauthorized manner.

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Versions

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Documents

3 official files

Introduced in Senate (text)

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Sources

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