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West Virginia Income Maintenance Manual Chapter 6

West Virginia Income Maintenance Manual Page 29 Chapter 6 Data Exchanges

APPENDIX C: IRC SECTION 7431 THESE PROVISIONS APPLY TO ALL DEPARTMENT OF HUMAN SERVICES STAFF WITH ACCESS TO IRS INFORMATION IRS Publication 1075, September 2016

IRC SEC. 7431 CIVIL DAMAGES FOR UNAUTHORIZED INSPECTION OR DISCLOSURE OF RETURNS AND RETURN INFORMATION. (a) In general (1) Inspection or Disclosure by employee of United States If any officer or employee of the United States knowingly, or by reason of negligence, inspects or discloses any return or return information with respect to a taxpayer in violation of any provision of section 6103, such taxpayer may bring a civil action for damages against the United States in a district court of the United States. (2) Inspection or disclosure by a person who is not an employee of United States If any person who is not an officer or employee of the United States knowingly, or by reason of negligence, inspects or discloses any return or return information with respect to a taxpayer in violation of any provision of section 6103 or in violation of section 6104 (c), such taxpayer may bring a civil action for damages against such person in a district court of the United States. (b) Exceptions No liability shall arise under this section with respect to any inspection or disclosure- (1) which results from good faith, but erroneous, interpretation of section 6103, or (2) which is requested by the taxpayer. (c) Damages In any action brought under subsection (a), upon a finding of liability on the part of the defendant, the defendant shall be liable to the plaintiff in an amount equal to the sum of– (1) the greater of – (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 –