Mandatory Disclosure of Tax Return information

Congress is seeking a copy of the President’s Tax returns. What is the possibility that they could seek yours as well. The answer is the right is very limited. The right to tax return information is spelled out in Section 6103 of the Internal Revenue Code. Congress does not have a blanket right to an individual’s return information. Only certain committees have that right, and it can only be shared in a Closed Executive Session Meeting of that Committee. Sec. 6103(f). That means that only members of that Committee can be present and see the returns.
So what happens if someone does leak a person’s tax information. If its willful, they face a $5,000 fine and up to Five years in prison. If its accidental its a $1,000 fine and up to one year in prison. Sec. 7213 and 7213A. And if that person works for the United States (query do Congressmen or their staffs work for the United States), they are to be immediately terminated. Cases construing 18 U.S.C. Sec. 597 refers to election of Federal Officers as members of Congress. Thus, it would appear that any Congressman who leaks return information upon conviction would no longer be allowed to serve in office. So, there are protections which include some pretty stiff consequences.