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If convicted A felony. Cohen can sue the IRS, maybe the IRS employee.
This was not a case of mistyping a Social Security Number.

Employee will probably be prosecuted, fined, may have jail time be removed from employment. Relevant IRS Code:

https://www.irs.gov/irm/part10/irm_10-005-005

UNAX: The willful unauthorized access, attempted access or inspection of taxpayer returns or return information.

Covered Relationships: Personal or outside business relationships that can raise questions about the employee’s impartiality in the handling of a tax matter.

A taxpayer who is a victim of unlawful access or inspection has the right to take legal action even if the taxpayer’s information is never revealed to a third party;

For contractors, the willful unauthorized access or inspection of taxpayer records can result in removal from the contract. Furthermore, upon conviction, it can result in fines, and imprisonment.

Criminal UNAX violations result from intentional unauthorized inspection of returns and return information. Under 26 USC 7213A, the violation is punishable by a fine not to exceed $1,000 or imprisonment of not more than 1 year, or both, together with the costs of prosecution. Upon conviction, the employee is terminated;

UNAX violations may also result in penalties for misuse of a government computer;

Non-Criminal Penalties – pursuant to IRS UNAX policy, removal is to be proposed for all UNAX violations. The penalty can be mitigated by the deciding official at the decision stage;

Using information gained from a UNAX violation can lead to additional criminal charges such as falsification of records, fraud, embezzlement and identity theft; and

This willful unauthorized disclosure of tax return or return information is a felony.

IRS UNAX Policy provides that employees may be subject to administrative penalties for the willful and unauthorized attempted access of their own or another taxpayer’s records.

Administrative penalties include but are not limited to:

• Removal of employee

• Suspension of employee

The IRS relies on the ethics and integrity of its employees and contractors and enlists their support in eliminating all cases of UNAX. Employees who have knowledge of a suspected UNAX violation, must report it to the U.S. TIGTA, or their managers.