§7217 — Prohibition on executive branch influence over taxpayer audits and other investigations

5 cases·5 cited

Statute Text — 26 U.S.C. §7217

(a)Prohibition

It shall be unlawful for any applicable person to request, directly or indirectly, any officer or employee of the Internal Revenue Service to conduct or terminate an audit or other investigation of any particular taxpayer with respect to the tax liability of such taxpayer.

(b)Reporting requirement

Any officer or employee of the Internal Revenue Service receiving any request prohibited by subsection (a) shall report the receipt of such request to the Treasury Inspector General for Tax Administration.

(c)Exceptions

Subsection (a) shall not apply to any written request made—

(1)

to an applicable person by or on behalf of the taxpayer and forwarded by such applicable person to the Internal Revenue Service;

(2)

by an applicable person for disclosure of return or return information under section 6103 if such request is made in accordance with the requirements of such section; or

(3)

by the Secretary of the Treasury as a consequence of the implementation of a change in tax policy.

(d)Penalty

Any person who willfully violates subsection (a) or fails to report under subsection (b) shall be punished upon conviction 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.

(e)Applicable person

For purposes of this section, the term “applicable person” means—

(1)

the President, the Vice President, any employee of the executive office of the President, and any employee of the executive office of the Vice President; and

(2)

any individual (other than the Attorney General of the United States) serving in a position specified in

section 5312 of title 5

, United States Code.

5 Citing Cases

Judicial Watch, Inc. v. Rossotti 317 F.3d 401 · Cir.

Doe v. Chao · Cir.

Doe v. Chao 306 F.3d 170 · Cir.

Robert Doe, A/K/A Virginia Privacy Litigation Tays Doe, A/K/A Virginia Privacy Litigation Buck Doe, A/K/A Virginia Privacy Litigation Otis Doe, Virginia Privacy Litigation Thomas Doe, Virginia Privacy Litigation Joe Doe, Virginia Privacy Litigation Charles Doe, A/K/A Virginia Privacy Litigation Dick Doe, A/K/A Virginia Privacy Litigation v. Elaine L. Chao, Secretary of Labor, United States Department of Labor, Robert Doe, A/K/A Virginia Privacy Litigation Tays Doe, A/K/A Virginia Privacy Litigation Buck Doe, A/K/A Virginia Privacy Litigation Otis Doe, Virginia Privacy Litigation Thomas Doe, Virginia Privacy Litigation Joe Doe, Virginia Privacy Litigation Charles Doe, A/K/A Virginia Privacy Litigation v. Elaine L. Chao, Secretary of Labor, United States Department of Labor 306 F.3d 170 · Cir.

Judicial Watch, Incorporated v. Charles Rossotti United States of America Donna Dorsey M. Peter Breslan Wayne Hampel Steven T. Miller Department of the Treasury Internal Revenue Service, Judicial Watch, Incorporated v. Charles Rossotti United States of America Donna Dorsey M. Peter Breslan Wayne Hampel Steven T. Miller Department of the Treasury Internal Revenue Service 317 F.3d 401 · Cir.

§7217 — Prohibition on executive branch influence over taxpayer audits and other investigations

5 Citing Cases

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