Persons who violate the provisions of 42 U.S.C. § 3544 or 26 U.S.C. § 6103(l)(7) with respect to the use and disclosure of income information may be subject to civil or criminal penalties under 42 U.S.C. § 3544(c)(3), 26 U.S.C. § 7213(a), or 18 U.S.C. § 1905.

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