PUBLIC LAW 95-600—NOV. 6, 1978
92 STAT. 2923
taxpayer r e t u r n information) which may constitute evidence of a violation of Federal criminal laws." (5) DISCLOSURE UNDER TAX CONVENTIONS.—Section 6103(k)(4)
26 USC 6103.
(relating to disclosure of r e t u r n information under income tax conventions) is amended— (A) by striking out "income" in the caption thereof, (B) by inserting "or gift and estate tax " after "income tax", and (C) by inserting ",, or other convention relating to the exchange of tax information," after "convention" the first place it appears. (6) CRIMINAL PENALTY FOR ^UNAUTHORIZED DISCLOSURE OF INFOR-
MATION.—Section 7213(a) (relating to unauthorized disclosure of 26 USC 7213. information) is amended— (A) by striking out "to disclose" in paragraphs (1), (2), and (5) and inserting in lieu thereof ^'willfully to disclose", (B) by striking out "to thereafter print or publish" in paragraph (3) and inserting in lieu thereof "thereafter willfully to print or publish", and (C) by striking out "to offer" in paragraph (4) and inserting in lieu thereof "willfully to offer". (7) N o CIVIL LIABILITY FOR GOOD FAITH BUT ERRONEOUS INTERPRETATION OF DISCLOSURE REQUIREMENTS.—Section 7217 (relating 26 USC 7217. to civil damages for unauthorized disclosure of r e t u r n and r e t u r n information) is amended— (A) by redesignating subsections (b) and (c) as subsections ' (c) and (d), respectively; (B) by inserting after subsection (a) the following new subsection: "(b) N o LlABILITY FOR GoOD FAITH BUT ERRONEOUS INTERPRETATION.—No liability shall arise under this section with respect to any disclosure which results from a good faith, b u t erroneous, interpretation of section 6103."; and 26 USC 6103. (C) by striking out " A n action" in subsection (d) (as so redesignated) and inserting in lieu thereof "PERIOD FOR BRINGING ACTION.—An action". (8) EFFECTIVE DATES.—
26 USC 6103
(A) Except as provided in subparagraph (B), the amend- "«*«• ments made by this subsection shall take effect January 1, 1977. (B) The amendments made by paragraph (7) shall apply with respect to disclosures made after the date of the enactment of this Act. (cc) AMENDMENTS RELATING TO INCOME T A X RETURN PREPARERS.—
(1) NEGOTIATION OF CHECKS BY BANK.—Subsection (f) of section
6695 (relating to negotiation of check) is amended by adding a t 26 USC 6695. the end thereof the following new sentence: " The preceding sentence shall not apply with respect to the deposit by a bank (within the meaning of section 581) of the full amount of the 26 USC 581. check in the taxpayer's account in such bank for the benefit of the taxpayer." (2) DEFINITION.—Clause (iii) of section 7701(a)(36)(B) (relating 26 USC 7701. to exceptions from the definition of income tax r e t u r n preparer) is amended to read as follows: "(iii) prepares as a fiduciary a r e t u r n or claim for refund for any person, or".
�
