26 U.S. Code § 4424. Disclosure of wagering tax information
(a) General ruleExcept as otherwise provided in this section, neither the Secretary nor any other officer or employee of the Treasury Department may divulge or make known in any manner whatever to any person—
(b) Permissible disclosureA disclosure otherwise prohibited by subsection (a) may be made in connection with the administration or civil or criminal enforcement of any tax imposed by this title. However, any document or information so disclosed may not be—
(c) Use of documents possessed by taxpayerExcept in connection with the administration or civil or criminal enforcement of any tax imposed by this title—
shall not be used against such taxpayer in any criminal proceeding.
(d) Inspection by committees of Congress
Subsec. (d). Pub. L. 94–455, § 1202(h)(6), substituted “6103(f)” for “6103(d)”.
Effective Date of 1976 Amendment