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BAM 803 11 of 14 IRS DATA EXCHANGES BPB 2025-015 6-1-2025
BRIDGES ADMINISTRATIVE MANUAL STATE OF MICHIGAN DEPARTMENT OF HEALTH & HUMAN SERVICES
(A) $1,000 for each act of unauthorized inspection or disclosure of a return or return information with respect to which such defendant is found liable, or
(B) the sum of-
(i)the actual damages sustained by the plaintiff as a…#
(i) the actual damages sustained by the plaintiff as a result of such unauthorized inspection or disclosure, plus
(ii)in the case of a willful inspection or disclosure or an…#
(ii) in the case of a willful inspection or disclosure or an inspection or disclosure which is the result of gross negligence, punitive damages, plus
(2) the cost of the action. (d) PERIOD FOR BRING ACTION.-Not withstanding any other provision of law, an action to enforce any liability created under this section may be brought, without regard to the amount in contro- versy, at any time within 2 years after the date of discovery by the plaintiff of the unauthorized inspection or disclosure. (e) NOTIFICATION OF UNLAWFUL INSPECTION AND DISCLO- SURE.-If any person is criminally charged by indictment of informa- tion with inspection or disclosure of a taxpayer’s return or return information in violation of-
(1) paragraph (1) or (2) of section 7213(a),
(2) section 7213A9(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) DEFINITIONS.-For purposes of this section, the terms “inspect”, “inspection”, “return”, and “return information” have respective earnings given such terms by section 6103(b). (g) EXTENSION TO INFORMATION OBTAINED UNDER SEC- TION 3406.-For purposes of this section-
(1) any information obtained under section 3406 (including information with respect to any payee certification failure under sub- section (d) thereof) shall be treated as return information, and