The Library · 26 U.S.C. § 6713

IRC § 6713: Disclosure or use of information by preparers

The civil penalty that accompanies section 7216.

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26 U.S.C. § 6713

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2024 main edition. U.S. Code, 2024 main edition, as published by the Government Publishing Office. It does not reflect laws enacted after that edition, including Pub. L. 119-21 (4 July 2025). For the current text, see uscode.house.gov.

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26 U.S.C. § 6713 (2024 main edition), copy retrieved 2026-10-21, SHA-256 b4d7684b6f6f85854d917c2b4dd1ee2ecdb8cf7bd7a7d11e3d96a06b944805eb, paretoalphasystems.com/library/irc-6713

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IRC § 6713: Disclosure or use of information by preparers

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