Unauthorized access or disclosure of federal tax information (FTI) could subject you to criminal penalties and taxpayers may seek civil damages.
CRIMINAL PENALTIES:
Unauthorized Inspection of FTI can result in a fine of up to $1000 plus court cost and/or imprisonment for up to 1 year. (26 U.S.C. § 7213A)
Unauthorized Disclosure of FTI can result in a fine of up to $5000 plus court cost and/or imprisonment for up to 5 years. (26 U.S.C. § 7213)
CIVIL PENALTIES:
Unauthorized inspection or disclosure can result in $1000 for each disclosure or actual damages (whichever is greater) plus court cost. (26 U.S.C. § 7431)
The requirement to safeguard the confidentiality of FTI does not terminate at the end of employment with CSS.