§ 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—
(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—
(3)
in the case of a plaintiff which is described in section
7430
(c)(4)(A)(ii), reasonable attorneys fees, except that if the defendant is the United States, reasonable attorneys fees may be awarded only if the plaintiff is the prevailing party (as determined under section
7430
(c)(4)).
(d)
Period for bringing action
Notwithstanding any other provision of law, an action to enforce any liability created under this section may be brought, without regard to the amount in controversy, 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 disclosure
If any person is criminally charged by indictment or information with inspection or disclosure of a taxpayer’s return or return information in violation of—
the Secretary shall notify such taxpayer as soon as practicable of such inspection or disclosure.
(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