A bill to amend the Internal Revenue Code of 1954 to prohibit disclosure of tax returns without consent of the taxpayer, and for other purposes.

[AI summary unavailable — showing source text] States that no person and no agency of the Government of the United States, or of any State or political subdivision of a State, shall be permitted to inspect a return of tax filed with the Internal Revenue Service by a taxpayer unless: (1) the Secretary or his delegate notifies the taxpayer in writing of the request to inspect such return; and (2) the Internal Revenue Service receives written consent from such taxpayer to such inspection. Imposes a $10,000 fine and a 5-year imprisonment, or both, for persons illegally disclosing or receiving tax return information.…