(a)
(1)It shall be unlawful for—
(A)any officer or employee of the United States, or
(B)any person described in subsection (l)(18) or (n) of section 6103 or an officer or employee of any such person,
willfully to inspect, except as authorized in this title, any return or return information.
(2)It shall be unlawful for any person (not described in paragraph (1)) willfully to inspect, except as authorized in this title, any return or return information acquired by such person or another person under a provision of section 6103 referred to in section 7213(a)(2) or under section 6104(c).
United States Government work; public domain under 17 U.S.C. § 105.