with respect to such issue shall be on the person who made the inspection or disclosure, or in the case of a suit pursuant to paragraph (a)(1), the United States. . (d) Reports Subsection (p) of section 6103 is amended by adding at the end the following new paragraph: (9) Report on willful unauthorized disclosure and inspection As part of the report required by paragraph (3)(C) for each calendar year, the Secretary shall furnish information regarding the willful unauthorized disclosure and inspection of returns and return information, including the number, status, and results of— (A) administrative investigations, (B) civil lawsuits brought under section 7431 (including the amounts for which such lawsuits were settled and the amounts of damages awarded), and (C) criminal prosecutions. . (e) Increase in amount of damages per violation (1) In general Subparagraph (A) of section 7431(c)(1) is amended to read as follows: (A) the sum of— (i) $5,000 for each act of unauthorized inspection of a return or return information with respect to which such defendant is found liable, and (ii) $10,000 for each act of unauthorized disclosure of a return or return information with respect to which such defendant is found liable, or . (2) Punitive damages (A) In general Section 7431(c) is amended by redesignating paragraphs (2) and (3) as paragraphs (3) and (4), respectively, and by inserting after paragraph (1) the following new paragraph: (2) in the case of willful inspection or disclosure or an inspection or disclosure which is the result of gross negligence, punitive damages, plus . (B) Conforming amendment Subparagraph (B) of section 7431(c)(1) is amended to read as follows: (B) the actual damages sustained by the plaintiff as a result of such unauthorized inspection or disclosure, plus . (f) Effective Dates (1) Notice The amendment made by subsection (a) shall apply to determinations made after the date which is 180 days after the date of the enactment of this Act. (2) Payment authority The amendment made by subsection