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(2) Section 7213(a), or (3) Subparagraph (B) of Section 1030(a)(2) of title 18, United States Code, the Secretary shall notify such taxpayer as soon as practicable of such inspection or disclosure. (f) Definition. –For purposes of this section, the terms "return" and "return information" have the respective meanings given such terms in Section 6103(b). (g) Extension to information obtained under section 3406.- For purposes of this section: (1) any information obtained under section 3406 (including information with respect to any payee certification failure under subsection (d) thereof) shall be treated as return information, and (2) any use of such information other than for purposes of meeting any requirement under section 3406 or (subject to the safeguards set forth in section 6103) for purposes permitted under section 6103 shall be treated as a violation of section 6103.

For purposes of subsection (b), the reference to section 6103 shall be treated as including a reference to section 3406. Following is a copy of IRC Section 7213A. Unauthorized Inspection of Returns or Return Information: (a) Prohibitions. – (1) Federal Employees and Other Persons. –It shall be unlawful for- (A) any officer or employee of the United States, or (B) any person described in Section 6103(n) or an officer willfully to inspect, except as authorized in this title, any return or return information. (2) State and Other Employees. –It shall be unlawful for any person, not described in paragraph (1), willfully to inspect, except as authorized by this title, any return information acquired by such person or another person under a provision of Section 6103 referred to in Section 7213(a)(2). (b) Penalty. - (1) In General. –Any violation of subsection (a) shall be punishable upon conviction by a fine in any amount not exceeding $1000, or imprisonment of not more than 1 year, or both, together with the costs of prosecution. (2) Federal Officers or Employees. –An officer or employee of the United States who is convicted of any violation of subsection (a) shall, in addition to any other punishment, be dismissed from office or discharged from employment. (c) Definitions. –For Purposes of this section, the terms "inspect", "return” and "return information" have respective meanings given such terms by Section 6103(b). 4425.10.00 IRS AND BEER DATA SECURITY REQUIREMENTS The eligibility worker should not print information from BEER or IRS responses. The IRS mandates any agency obtaining IRS Tax and BEER Data maintain strict security guidelines. If this information is printed, the following procedures must be followed: • Any hard copy or screen print of IRS or BEER data obtained through the system must be secured under lock and key and destroyed immediately after review with the individual. • The time from initial receipt to destruction of the data may not exceed 45 days. • The data must not be photocopied. • Only the results of the review of the data may be recorded. Recording of IRS as the source of the information is prohibited.