A bill to amend the Internal Revenue Code of 1954 to prohibit disclosure of tax returns without consent of the taxpayer, and for other purposes.

States that no person and no agency of the Government of the United States, or of any State or political subdivision of a State, shall be permitted to inspect a return of tax filed with the Internal Revenue Service by a taxpayer unless: (1) the Secretary or his delegate notifies the taxpayer in writing of the request to inspect such return; and (2) the Internal Revenue Service receives written consent from such taxpayer to such inspection.

Imposes a $10,000 fine and a 5-year imprisonment, or both, for persons illegally disclosing or receiving tax return information.