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BAM 803 9 of 14 IRS DATA EXCHANGES BPB 2025-015 6-1-2025

BRIDGES ADMINISTRATIVE MANUAL STATE OF MICHIGAN DEPARTMENT OF HEALTH & HUMAN SERVICES

of such solicitation any such return or return information. Any viola- tion of this paragraph shall be a felony punishable by a fine in any amount not exceeding $5,000, or imprisonment of not more than 5 years, or both, together with the cost of prosecution.

(5) SHAREHOLDERS.--It shall be unlawful for any person to whom return or return information [as defined in 6103(b)] is dis- closed pursuant to the provisions of 6103(e)(1)(D)(iii) willfully to dis- close such return or return information in any manner not provided by law. Any violation of this paragraph shall be a felony punishable by a fine in any amount not exceeding $3,000, or imprisonment of no more than 5 years, or both, together with the cost or prosecu- tion. SEC. 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 of any amount not exceeding $1,000, 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