HR 8623 · 95th Congress · Taxation
A bill to amend the Internal Revenue Code of 1954 to provide that certain civil and criminal penalties applicable to the unauthorized disclosure of any tax return or return information may be imposed only if such unauthorized disclosure is willful.
Bill Progress
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Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: Referred to House Committee on Ways and Means.(1977-07-28)
Plain Language Summary
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Amends the Internal Revenue Code to provide that certain civil and criminal penalties applicable to the unauthorized disclosure of any tax return or return information may be imposed only if such unauthorized disclosure is willful.…
Summarized by Claude AI · Non-partisan · For informational purposes only