26 U.S. Code § 6103 - Confidentiality and disclosure of returns and return information
The term “return” means any tax or information return, declaration of estimated tax, or claim for refund required by, or provided for or permitted under, the provisions of this title which is filed with the Secretary by, on behalf of, or with respect to any person, and any amendment or supplement thereto, including supporting schedules, attachments, or lists which are supplemental to, or part of, the return so filed.
The term “taxpayer return information” means return information as defined in paragraph (2) which is filed with, or furnished to, the Secretary by or on behalf of the taxpayer to whom such return information relates.
For purposes of applying subparagraph (A)(iii) to the subsections referred to in such subparagraph, any reference in such subsections to State law, proceedings, or tax returns shall be treated as references to the law, proceedings, or tax returns, as the case may be, of the municipalities which form and operate the governmental entity referred to in such subparagraph.
The term “taxpayer identity” means the name of a person with respect to whom a return is filed, his mailing address, his taxpayer identifying number (as described in section 6109), or a combination thereof.
The terms “inspected” and “inspection” mean any examination of a return or return information.
The term “disclosure” means the making known to any person in any manner whatever a return or return information.
The term “Federal agency” means an agency within the meaning of section 551(1) of title 5, United States Code.
The term “chief executive officer” means, with respect to any municipality, any elected official and the chief official (even if not elected) of such municipality.
The term “terrorist incident, threat, or activity” means an incident, threat, or activity involving an act of domestic terrorism (as defined in section 2331(5) of title 18, United States Code) or international terrorism (as defined in section 2331(1) of such title).
The Secretary may, subject to such requirements and conditions as he may prescribe by regulations, disclose the return of any taxpayer, or return information with respect to such taxpayer, to such person or persons as the taxpayer may designate in a request for or consent to such disclosure, or to any other person at the taxpayer’s request to the extent necessary to comply with a request for information or assistance made by the taxpayer to such other person. However, return information shall not be disclosed to such person or persons if the Secretary determines that such disclosure would seriously impair Federal tax administration.
Returns and return information with respect to taxes imposed by chapters 1, 2, 6, 11, 12, 21, 23, 24, 31, 32, 44, 51, and 52 and subchapter D of chapter 36 shall be open to inspection by, or disclosure to, any State agency, body, or commission, or its legal representative, which is charged under the laws of such State with responsibility for the administration of State tax laws for the purpose of, and only to the extent necessary in, the administration of such laws, including any procedures with respect to locating any person who may be entitled to a refund. Such inspection shall be permitted, or such disclosure made, only upon written request by the head of such agency, body, or commission, and only to the representatives of such agency, body, or commission designated in such written request as the individuals who are to inspect or to receive the returns or return information on behalf of such agency, body, or commission. Such representatives shall not include any individual who is the chief executive officer of such State or who is neither an employee or legal representative of such agency, body, or commission nor a person described in subsection (n). However, such return information shall not be disclosed to the extent that the Secretary determines that such disclosure would identify a confidential informant or seriously impair any civil or criminal tax investigation.
Any returns or return information obtained under paragraph (1) by any State agency, body, or commission may be open to inspection by, or disclosure to, officers and employees of the State audit agency for the purpose of, and only to the extent necessary in, making an audit of the State agency, body, or commission referred to in paragraph (1).
For purposes of subparagraph (A), the term “State audit agency” means any State agency, body, or commission which is charged under the laws of the State with the responsibility of auditing State revenues and programs.
No returns or return information may be disclosed under paragraph (1) to any agency, body, or commission of any State (or any legal representative thereof) during any period during which a contract meeting the requirements of subparagraph (B) is not in effect between such State and the Secretary of Health and Human Services.
The provisions of subparagraph (A) shall not apply to any State which on July 1, 1993, was not, pursuant to a contract, furnishing the Secretary of Health and Human Services information concerning individuals with respect to whom death certificates (or equivalent documents maintained by the State or any subdivision thereof) have been officially filed with it.
The Secretary may disclose taxpayer identity information and signatures to any agency, body, or commission of any State for the purpose of carrying out with such agency, body, or commission a combined Federal and State employment tax reporting program approved by the Secretary. Subsections (a)(2) and (p)(4) and sections 7213 and 7213A shall not apply with respect to disclosures or inspections made pursuant to this paragraph.
The Secretary may not make any disclosure under this paragraph after December 31, 2007.
For purposes of paragraph (1), inspection by or disclosure to an entity described in subsection (b)(5)(A)(iii) shall be for the purpose of, and only to the extent necessary in, the administration of the laws of the member municipalities in such entity relating to the imposition of a tax on income or wages. Such entity may not redisclose any return or return information received pursuant to paragraph (1) to any such member municipality.
If an individual described in paragraph (1) is legally incompetent, the applicable return shall, upon written request, be open to inspection by or disclosure to the committee, trustee, or guardian of his estate.
In any case to which section 1398 applies (determined without regard to section 1398(b)(1)), any return of the debtor for the taxable year in which the case commenced or any preceding taxable year shall, upon written request, be open to inspection by or disclosure to the trustee in such case.
Any return of an estate in a case to which section 1398 applies shall, upon written request, be open to inspection by or disclosure to the debtor in such case.
In an involuntary case, no disclosure shall be made under subparagraph (A) until the order for relief has been entered by the court having jurisdiction of such case unless such court finds that such disclosure is appropriate for purposes of determining whether an order for relief should be entered.
Any return to which this subsection applies shall, upon written request, also be open to inspection by or disclosure to the attorney in fact duly authorized in writing by any of the persons described in paragraph (1), (2), (3), (4), (5), (8), or (9) to inspect the return or receive the information on his behalf, subject to the conditions provided in such paragraphs.
Return information with respect to any taxpayer may be open to inspection by or disclosure to any person authorized by this subsection to inspect any return of such taxpayer if the Secretary determines that such disclosure would not seriously impair Federal tax administration.
If any deficiency of tax with respect to a joint return is assessed and the individuals filing such return are no longer married or no longer reside in the same household, upon request in writing by either of such individuals, the Secretary shall disclose in writing to the individual making the request whether the Secretary has attempted to collect such deficiency from such other individual, the general nature of such collection activities, and the amount collected. The preceding sentence shall not apply to any deficiency which may not be collected by reason of section 6502.
In the case of an inspection or disclosure under this subsection relating to the return of a partnership, S corporation, trust, or an estate, the information inspected or disclosed shall not include any supporting schedule, attachment, or list which includes the taxpayer identity information of a person other than the entity making the return or the person conducting the inspection or to whom the disclosure is made.
Upon written request from the chairman of the Committee on Ways and Means of the House of Representatives, the chairman of the Committee on Finance of the Senate, or the chairman of the Joint Committee on Taxation, the Secretary shall furnish such committee with any return or return information specified in such request, except that any return or return information which can be associated with, or otherwise identify, directly or indirectly, a particular taxpayer shall be furnished to such committee only when sitting in closed executive session unless such taxpayer otherwise consents in writing to such disclosure.
Upon written request by the Chief of Staff of the Joint Committee on Taxation, the Secretary shall furnish him with any return or return information specified in such request. Such Chief of Staff may submit such return or return information to any committee described in paragraph (1), except that any return or return information which can be associated with, or otherwise identify, directly or indirectly, a particular taxpayer shall be furnished to such committee only when sitting in closed executive session unless such taxpayer otherwise consents in writing to such disclosure.
Pursuant to an action by, and upon written request by the chairman of, a committee of the Senate or the House of Representatives (other than a committee specified in paragraph (1)) specially authorized to inspect any return or return information by a resolution of the Senate or the House of Representatives or, in the case of a joint committee (other than the joint committee specified in paragraph (1)) by concurrent resolution, the Secretary shall furnish such committee, or a duly authorized and designated subcommittee thereof, sitting in closed executive session, with any return or return information which such resolution authorizes the committee or subcommittee to inspect. Any resolution described in this paragraph shall specify the purpose for which the return or return information is to be furnished and that such information cannot reasonably be obtained from any other source.
Any committee described in paragraph (1) or the Chief of Staff of the Joint Committee on Taxation shall have the authority, acting directly, or by or through such examiners or agents as the chairman of such committee or such chief of staff may designate or appoint, to inspect returns and return information at such time and in such manner as may be determined by such chairman or chief of staff. Any return or return information obtained by or on behalf of such committee pursuant to the provisions of this subsection may be submitted by the committee to the Senate or the House of Representatives, or to both. The Joint Committee on Taxation may also submit such return or return information to any other committee described in paragraph (1), except that any return or return information which can be associated with, or otherwise identify, directly or indirectly, a particular taxpayer shall be furnished to such committee only when sitting in closed executive session unless such taxpayer otherwise consents in writing to such disclosure.
Any committee or subcommittee described in paragraph (3) shall have the right, acting directly, or by or through no more than four examiners or agents, designated or appointed in writing in equal numbers by the chairman and ranking minority member of such committee or subcommittee, to inspect returns and return information at such time and in such manner as may be determined by such chairman and ranking minority member. Any return or return information obtained by or on behalf of such committee or subcommittee pursuant to the provisions of this subsection may be submitted by the committee to the Senate or the House of Representatives, or to both, except that any return or return information which can be associated with, or otherwise identify, directly or indirectly, a particular taxpayer, shall be furnished to the Senate or the House of Representatives only when sitting in closed executive session unless such taxpayer otherwise consents in writing to such disclosure.
Any person who otherwise has or had access to any return or return information under this section may disclose such return or return information to a committee referred to in paragraph (1) or any individual authorized to receive or inspect information under paragraph (4)(A) if such person believes such return or return information may relate to possible misconduct, maladministration, or taxpayer abuse.
The employees to whom returns and return information are disclosed under this subsection shall not disclose such returns and return information to any other person except the President or the head of such agency without the personal written direction of the President or the head of such agency.
Disclosure of returns and return information under this subsection shall not be made to any employee whose annual rate of basic pay is less than the annual rate of basic pay specified for positions subject to section 5316 of title 5, United States Code.
Within 30 days after the close of each calendar quarter, the President and the head of any agency requesting returns and return information under this subsection shall each file a report with the Joint Committee on Taxation setting forth the taxpayers with respect to whom such requests were made during such quarter under this subsection, the returns or return information involved, and the reasons for such requests. The President shall not be required to report on any request for returns and return information pertaining to an individual who was an officer or employee of the executive branch of the Federal Government at the time such request was made. Reports filed pursuant to this paragraph shall not be disclosed unless the Joint Committee on Taxation determines that disclosure thereof (including identifying details) would be in the national interest. Such reports shall be maintained by the Joint Committee on Taxation for a period not exceeding 2 years unless, within such period, the Joint Committee on Taxation determines that a disclosure to the Congress is necessary.
Returns and return information shall, without written request, be open to inspection by or disclosure to officers and employees of the Department of the Treasury whose official duties require such inspection or disclosure for tax administration purposes.
Upon written request of the payor agency, the Secretary may disclose available return information from the master files of the Internal Revenue Service with respect to the address and status of an individual as a nonresident alien or as a citizen or resident of the United States to the Social Security Administration or the Railroad Retirement Board (whichever is appropriate) for purposes of carrying out its responsibilities for withholding tax under section 1441 from social security benefits (as defined in section 86(d)).
Notwithstanding paragraph (1), and except as provided in subparagraph (B), no return or return information may be disclosed to any member of the Oversight Board described in subparagraph (A) or (D) of section 7802(b)(1) or to any employee or detailee of such Board by reason of their service with the Board. Any request for information not permitted to be disclosed under the preceding sentence, and any contact relating to a specific taxpayer, made by any such individual to an officer or employee of the Internal Revenue Service shall be reported by such officer or employee to the Secretary, the Treasury Inspector General for Tax Administration, and the Joint Committee on Taxation.
Information disclosed under this subparagraph shall be solely for the use of such officers and employees in locating the missing child, in a grand jury proceeding, or in any preparation for, or investigation which may result in, a judicial or administrative proceeding.
For purposes of this subparagraph, the term “missing child” shall have the meaning given such term by section 403 of the Missing Children’s Assistance Act (42 U.S.C. 5772).[1]
For purposes of this subparagraph, the term “exploited child” means a minor with respect to whom there is reason to believe that a specified offense against a minor (as defined by section 111(7) of the Sex Offender Registration and Notification Act (42 U.S.C. 16911(7))) 1 has or is occurring.
For purposes of this paragraph, a taxpayer’s identity shall not be treated as taxpayer return information.
Except as provided in paragraph (6), the Secretary may disclose in writing return information (other than taxpayer return information) which may constitute evidence of a violation of any Federal criminal law (not involving tax administration) to the extent necessary to apprise the head of the appropriate Federal agency charged with the responsibility of enforcing such law. The head of such agency may disclose such return information to officers and employees of such agency to the extent necessary to enforce such law.
If there is return information (other than taxpayer return information) which may constitute evidence of a violation by any taxpayer of any Federal criminal law (not involving tax administration), such taxpayer’s identity may also be disclosed under clause (i).
Under circumstances involving an imminent danger of death or physical injury to any individual, the Secretary may disclose return information to the extent necessary to apprise appropriate officers or employees of any Federal or State law enforcement agency of such circumstances.
Under circumstances involving the imminent flight of any individual from Federal prosecution, the Secretary may disclose return information to the extent necessary to apprise appropriate officers or employees of any Federal law enforcement agency of such circumstances.
Except as provided in paragraph (6), the Secretary may disclose in writing return information (other than taxpayer return information) that may be related to a terrorist incident, threat, or activity to the extent necessary to apprise the head of the appropriate Federal law enforcement agency responsible for investigating or responding to such terrorist incident, threat, or activity. The head of the agency may disclose such return information to officers and employees of such agency to the extent necessary to investigate or respond to such terrorist incident, threat, or activity.
Returns and taxpayer return information may also be disclosed to the Attorney General under clause (i) to the extent necessary for, and solely for use in preparing, an application under paragraph (7)(D).
For purposes of this subparagraph, a taxpayer’s identity shall not be treated as taxpayer return information.
Except as provided in subparagraph (C), any return information (other than taxpayer return information) obtained under paragraph (1), (2), (3)(A) or (C), or (7) may be disclosed in any judicial or administrative proceeding pertaining to enforcement of a specifically designated Federal criminal statute or related civil forfeiture (not involving tax administration) to which the United States or a Federal agency is a party.
No return or return information shall be admitted into evidence under subparagraph (A)(i) or (B) if the Secretary determines and notifies the Attorney General or his delegate or the head of the Federal agency that such admission would identify a confidential informant or seriously impair a civil or criminal tax investigation.
In ruling upon the admissibility of returns or return information, and in the issuance of an order under subparagraph (A)(ii), the court shall give due consideration to congressional policy favoring the confidentiality of returns and return information as set forth in this title.
The admission into evidence of any return or return information contrary to the provisions of this paragraph shall not, as such, constitute reversible error upon appeal of a judgment in the proceeding.
Except as provided in paragraph (6), the return of an individual or return information with respect to such individual shall, pursuant to and upon the grant of an ex parte order by a Federal district court judge or magistrate judge under subparagraph (B), be open (but only to the extent necessary as provided in such order) to inspection by, or disclosure to, officers and employees of any Federal agency exclusively for use in locating such individual.
The Secretary shall not disclose any return or return information under paragraph (1), (2), (3)(A) or (C), (5), (7), or (8) if the Secretary determines (and, in the case of a request for disclosure pursuant to a court order described in paragraph (1)(B) or (5)(B), certifies to the court) that such disclosure would identify a confidential informant or seriously impair a civil or criminal tax investigation.
Except as provided in paragraph (6), upon receipt by the Secretary of a written request which meets the requirements of clause (iii), the Secretary may disclose return information (other than taxpayer return information) to officers and employees of any Federal law enforcement agency who are personally and directly engaged in the response to or investigation of any terrorist incident, threat, or activity.
The head of any Federal law enforcement agency may disclose return information obtained under clause (i) to officers and employees of any State or local law enforcement agency but only if such agency is part of a team with the Federal law enforcement agency in such response or investigation and such information is disclosed only to officers and employees who are personally and directly engaged in such response or investigation.
Information disclosed under this subparagraph shall be solely for the use of the officers and employees to whom such information is disclosed in such response or investigation.
For purposes of this subparagraph, a taxpayer’s identity shall not be treated as taxpayer return information.
Except as provided in paragraph (6), upon receipt by the Secretary of a written request which meets the requirements of clause (ii), the Secretary may disclose return information (other than taxpayer return information) to those officers and employees of the Department of Justice, the Department of the Treasury, and other Federal intelligence agencies who are personally and directly engaged in the collection or analysis of intelligence and counterintelligence information or investigation concerning any terrorist incident, threat, or activity. For purposes of the preceding sentence, the information disclosed under the preceding sentence shall be solely for the use of such officers and employees in such investigation, collection, or analysis.
For purposes of this subparagraph, a taxpayer’s identity shall not be treated as taxpayer return information.
Except as provided in paragraph (6), any return or return information with respect to any specified taxable period or periods shall, pursuant to and upon the grant of an ex parte order by a Federal district court judge or magistrate under clause (ii), be open (but only to the extent necessary as provided in such order) to inspection by, or disclosure to, officers and employees of any Federal law enforcement agency or Federal intelligence agency who are personally and directly engaged in any investigation, response to, or analysis of intelligence and counterintelligence information concerning any terrorist incident, threat, or activity. Return or return information opened to inspection or disclosure pursuant to the preceding sentence shall be solely for the use of such officers and employees in the investigation, response, or analysis, and in any judicial, administrative, or grand jury proceedings, pertaining to such terrorist incident, threat, or activity.
Except as provided in paragraph (6), the Secretary may authorize an application to a Federal district court judge or magistrate for the order referred to in subparagraph (C)(i). Upon such application, such judge or magistrate may grant such order if he determines on the basis of the facts submitted by the applicant that the requirements of subparagraph (C)(ii)(I) are met.
If the Comptroller General of the United States determines that the returns or return information available under clause (i) are not sufficient for purposes of making an audit of any program or activity of a Federal agency (other than an agency referred to in subparagraph (A)), upon written request by the Comptroller General to the Secretary, returns and return information (of the type authorized by subsection (l) or (m) to be made available to the Federal agency for use in such program or activity) shall be open to inspection by, or disclosure to, officers and employees of the Government Accountability Office for the purpose of, and to the extent necessary in, making such audit.
The restrictions contained in subparagraph (A) on the disclosure of any returns or return information open to inspection or disclosed under such subparagraph shall also apply to returns and return information open to inspection or disclosed under this subparagraph.
Upon request in writing by the Chairman of the Federal Trade Commission, the Secretary shall furnish such return information reflected on any return of a corporation with respect to the tax imposed by chapter 1 to officers and employees of the Division of Financial Statistics of the Bureau of Economics of such commission as the Secretary may prescribe by regulation for the purpose of, but only to the extent necessary in, administration by such division of legally authorized economic surveys of corporations.
Returns and return information shall be open to inspection by or disclosure to officers and employees of the Department of the Treasury whose official duties require such inspection or disclosure for the purpose of, but only to the extent necessary in, preparing economic or financial forecasts, projections, analyses, and statistical studies and conducting related activities. Such inspection or disclosure shall be permitted only upon written request which sets forth the specific reason or reasons why such inspection or disclosure is necessary and which is signed by the head of the bureau or office of the Department of the Treasury requesting the inspection or disclosure.
No person who receives a return or return information under this subsection shall disclose such return or return information to any person other than the taxpayer to whom it relates except in a form which cannot be associated with, or otherwise identify, directly or indirectly, a particular taxpayer.
Upon request in writing by the Secretary of Agriculture, the Secretary shall furnish such returns, or return information reflected thereon, as the Secretary may prescribe by regulation to officers and employees of the Department of Agriculture whose official duties require access to such returns or information for the purpose of, but only to the extent necessary in, structuring, preparing, and conducting the census of agriculture pursuant to the Census of Agriculture Act of 1997 (Public Law 105–113).
Upon written request by the Director of the Congressional Budget Office, the Secretary shall furnish to officers and employees of the Congressional Budget Office return information for the purpose of, but only to the extent necessary for, long-term models of the social security and medicare programs.
Return information shall be disclosed to members of the general public to the extent necessary to permit inspection of any accepted offer-in-compromise under section 7122 relating to the liability for a tax imposed by this title.
If a notice of lien has been filed pursuant to section 6323(f), the amount of the outstanding obligation secured by such lien may be disclosed to any person who furnishes satisfactory written evidence that he has a right in the property subject to such lien or intends to obtain a right in such property.
The Secretary may, but only following approval by the Joint Committee on Taxation, disclose such return information or any other information with respect to any specific taxpayer to the extent necessary for tax administration purposes to correct a misstatement of fact published or disclosed with respect to such taxpayer’s return or any transaction of the taxpayer with the Internal Revenue Service.
A return or return information may be disclosed to a competent authority of a foreign government which has an income tax or gift and estate tax convention, or other convention or bilateral agreement relating to the exchange of tax information, with the United States but only to the extent provided in, and subject to the terms and conditions of, such convention or bilateral agreement.
Taxpayer identity information with respect to any taxreturn preparer, and information as to whether or not any penalty has been assessed against such tax return preparer under section 6694, 6695, or 7216, may be furnished to any agency, body, or commission lawfully charged under any State or local law with the licensing, registration, or regulation of tax return preparers. Such information may be furnished only upon written request by the head of such agency, body, or commission designating the officers or employees to whom such information is to be furnished. Information may be furnished and used under this paragraph only for purposes of the licensing, registration, or regulation of tax return preparers.
An internal revenue officer or employee and an officer or employee of the Office of Treasury Inspector General for Tax Administration may, in connection with his official duties relating to any audit, collection activity, or civil or criminal tax investigation or any other offense under the internal revenue laws, disclose return information to the extent that such disclosure is necessary in obtaining information, which is not otherwise reasonably available, with respect to the correct determination of tax, liability for tax, or the amount to be collected or with respect to the enforcement of any other provision of this title. Such disclosures shall be made only in such situations and under such conditions as the Secretary may prescribe by regulation.
Return information disclosed under subparagraph (A) may be used by officers and employees of the Financial Management Service only for the purpose of, and to the extent necessary in, transferring levied funds in satisfaction of the levy, maintaining appropriate agency records in regard to such levy or the release thereof, notifying the taxpayer and the agency certifying such payment that the levy has been honored, or in the defense of any litigation ensuing from the honor of such levy.
The Secretary may disclose returns or return information to financial institutions and others to the extent the Secretary deems necessary for the administration of section 6311. Disclosures of information for purposes other than to accept payments by checks or money orders shall be made only to the extent authorized by written procedures promulgated by the Secretary.
Under such procedures as the Secretary may prescribe, the Secretary may disclose to officers and employees of the Federal Bureau of Prisons and of any State agency charged with the responsibility for administration of prisons any returns or return information with respect to individuals incarcerated in Federal or State prison systems whom the Secretary has determined may have filed or facilitated the filing of a false or fraudulent return to the extent that the Secretary determines that such disclosure is necessary to permit effective Federal tax administration.
Under such procedures as the Secretary may prescribe, the disclosures authorized by subparagraph (A) may be made to contractors responsible for the operation of a Federal or State prison on behalf of such Bureau or agency.
Any return or return information received under this paragraph shall be used only for the purposes of and to the extent necessary in taking administrative action to prevent the filing of false and fraudulent returns, including administrative actions to address possible violations of administrative rules and regulations of the prison facility and in administrative and judicial proceedings arising from such administrative actions.
Except as provided in clause (ii), any officer, employee, or contractor of the Federal Bureau of Prisons or of any State agency charged with the responsibility for administration of prisons shall not disclose any information obtained under this paragraph to any person other than an officer or employee or contractor of such Bureau or agency personally and directly engaged in the administration of prison facilities on behalf of such Bureau or agency.
The returns and return information disclosed under this paragraph may be disclosed to the duly authorized legal representative of the Federal Bureau of Prisons, State agency, or contractor charged with the responsibility for administration of prisons, or of the incarcerated individual accused of filing the false or fraudulent return who is a party to an action or proceeding described in subparagraph (C), solely in preparation for, or for use in, such action or proceeding.
Persons providing services pursuant to a qualified tax collection contract under section 6306 may, if speaking to a person who has identified himself or herself as having the name of the taxpayer to which a tax receivable (within the meaning of such section) relates, identify themselves as contractors of the Internal Revenue Service and disclose the business name of the contractor, and the nature, subject, and reason for the contact. Disclosures under this paragraph shall be made only in such situations and under such conditions as have been approved by the Secretary.
The Secretary may, upon written request, furnish returns and return information to the proper officers and employees of the Department of Labor and the Pension Benefit Guaranty Corporation for purposes of, but only to the extent necessary in, the administration of titles I and IV of the Employee Retirement Income Security Act of 1974.
Upon written request, the Secretary may disclose to the head of the Federal agency administering any included Federal loan program whether or not an applicant for a loan under such program has a tax delinquent account.
Any disclosure under subparagraph (A) shall be made only for the purpose of, and to the extent necessary in, determining the creditworthiness of the applicant for the loan in question.
For purposes of this paragraph, the term “included Federal loan program” means any program under which the United States or a Federal agency makes, guarantees, or insures loans.
Information may be disclosed under this paragraph only for purposes of, and to the extent necessary in, establishing and collecting child support obligations from, and locating, individuals owing such obligations.
The Commissioner of Social Security shall, upon written request, disclose return information from returns with respect to net earnings from self-employment (as defined in section 1402), wages (as defined in section 3121(a) or 3401(a)), and payments of retirement income, which have been disclosed to the Social Security Administration as provided by paragraph (1) or (5) of this subsection, to any Federal, State, or local agency administering a program listed in subparagraph (D).
The Secretary shall, upon written request, disclose current return information from returns with respect to unearned income from the Internal Revenue Service files to any Federal, State, or local agency administering a program listed in subparagraph (D).
The Commissioner of Social Security and the Secretary shall disclose return information under subparagraphs (A) and (B) only for purposes of, and to the extent necessary in, determining eligibility for, or the correct amount of, benefits under a program listed in subparagraph (D).
Upon written request, the Commissioner of Social Security shall disclose directly to officers and employees of a Federal or State or local child support enforcement agency return information from returns with respect to social security account numbers, net earnings from self-employment (as defined in section 1402), wages (as defined in section 3121(a) or 3401(a)), and payments of retirement income which have been disclosed to the Social Security Administration as provided by paragraph (1) or (5) of this subsection.
The Commissioner of Social Security shall disclose return information under subparagraph (A) only for purposes of, and to the extent necessary in, establishing and collecting child support obligations from, and locating, individuals owing such obligations. For purposes of the preceding sentence, the term “child support obligations” only includes obligations which are being enforced pursuant to a plan described in section 454 of the Social Security Act which has been approved by the Secretary of Health and Human Services under part D of title IV of such Act.
For purposes of this paragraph, the term “State or local child support enforcement agency” means any agency of a State or political subdivision thereof operating pursuant to a plan described in subparagraph (B).
Any officers and employees of an agency receiving return information under subparagraph (A) shall use such information only for the purposes of, and to the extent necessary in, establishing appropriate agency records, locating any person with respect to whom a reduction under subsection (c), (d), (e), or (f) of section 6402 is sought for purposes of collecting the debt with respect to which the reduction is sought, or in the defense of any litigation or administrative procedure ensuing from a reduction made under subsection (c), (d), (e), or (f) of section 6402.
The Commissioner of Social Security shall, on written request, disclose to the Office of Personnel Management return information from returns with respect to net earnings from self-employment (as defined in section 1402), wages (as defined in section 3121(a) or 3401(a)), and payments of retirement income, which have been disclosed to the Social Security Administration as provided by paragraph (1) or (5).
The Commissioner of Social Security shall disclose return information under subparagraph (A) only for purposes of, and to the extent necessary in, the administration of chapters 83 and 84 of title 5, United States Code.
The Secretary shall, upon written request from the Commissioner of Social Security, disclose to the Commissioner available filing status and taxpayer identity information from the individual master files of the Internal Revenue Service relating to whether any medicare beneficiary identified by the Commissioner was a married individual (as defined in section 7703) for any specified year after 1986, and, if so, the name of the spouse of such individual and such spouse’s TIN.
Information may be disclosed under this paragraph only for purposes of, and to the extent necessary in, determining the extent to which any medicare beneficiary is covered under any group health plan.
The term “medicare beneficiary” means an individual entitled to benefits under part A, or enrolled under part B, of title XVIII of the Social Security Act, but does not include such an individual enrolled in part A under section 1818.
The term “group health plan” means any group health plan (as defined in section 5000(b)(1)).
The term “qualified employer” means, for a calendar year, an employer which has furnished written statements under section 6051 with respect to at least 20 individuals for wages paid in the year.
Return information disclosed under subparagraph (A) may be used by officers and employees of the Department of Education only for the purposes of, and to the extent necessary in, establishing the appropriate income contingent repayment amount for an applicable student loan.
Upon written request available return information (including such information disclosed to the Social Security Administration under paragraph (1) or (5) of this subsection), relating to the amount of wage income (as defined in section 3121(a) or 3401(a)), the name, address, and identifying number assigned under section 6109, of payors of wage income, taxpayer identity (as defined in subsection [5] 6103(b)(6)), and the occupational status reflected on any return filed by, or with respect to, any individual with respect to whom eligibility for, or the correct amount of, benefits under the District of Columbia Retirement Protection Act of 1997, is sought to be determined, shall be disclosed by the Commissioner of Social Security, or to the extent not available from the Social Security Administration, by the Secretary, to any duly authorized officer or employee of the Department of the Treasury, or a Trustee or any designated officer or employee of a Trustee (as defined in the District of Columbia Retirement Protection Act of 1997), or any actuary engaged by a Trustee under the terms of the District of Columbia Retirement Protection Act of 1997, whose official duties require such disclosure, solely for the purpose of, and to the extent necessary in, determining an individual’s eligibility for, or the correct amount of, benefits under the District of Columbia Retirement Protection Act of 1997.
Return information disclosed to any person under this paragraph may be disclosed in a judicial or administrative proceeding relating to the determination of an individual’s eligibility for, or the correct amount of, benefits under the District of Columbia Retirement Protection Act of 1997.
The Secretary shall, upon written request from the Archivist of the United States, disclose or authorize the disclosure of returns and return information to officers and employees of the National Archives and Records Administration for purposes of, and only to the extent necessary in, the appraisal of records for destruction or retention. No such officer or employee shall, except to the extent authorized by subsection (f), (i)(8), or (p), disclose any return or return information disclosed under the preceding sentence to any person other than to the Secretary, or to another officer or employee of the National Archives and Records Administration whose official duties require such disclosure for purposes of such appraisal.
The Secretary may disclose to providers of health insurance for any certified individual (as defined in section 7527(c)) return information with respect to such certified individual only to the extent necessary to carry out the program established by section 7527 (relating to advance payment of credit for health insurance costs of eligible individuals).
For the purposes of this subsection, the term “applicable year” means the most recent taxable year for which information is available in the Internal Revenue Service’s taxpayer data information systems, or, if there is no return filed for such taxpayer for such year, the prior taxable year.
Return information disclosed under this paragraph may be used only for the purposes of determining eligibility for and administering transitional assistance under section 1860D–31 of the Social Security Act.
Return information disclosed under subparagraph (A) may be used by officers, employees, and contractors of the Social Security Administration only for the purposes of, and to the extent necessary in, establishing the appropriate amount of any premium adjustment under such section 1839(i) or increase under such section 1860D–13(a)(7) or for the purpose of resolving taxpayer appeals with respect to any such premium adjustment or increase.
The Secretary of Health and Human Services may disclose to an Exchange established under the Patient Protection and Affordable Care Act or its contractors, or to a State agency administering a State program described in subparagraph (A) or its contractors, any inconsistency between the information provided by the Exchange or State agency to the Secretary and the information provided to the Secretary under subparagraph (A).
Return information disclosed under subparagraph (A) may be used by officers and employees of the Department of Health and Human Services for the purposes of, and to the extent necessary in, establishing the taxpayer’s eligibility for enrollment or reenrollment in the Medicare program, or in any administrative or judicial proceeding relating to, or arising from, a denial of such enrollment or reenrollment, or in determining the level of enhanced oversight to be applied with respect to such taxpayer pursuant to section 1866(j)(3) of the Social Security Act.
For purposes of this paragraph, the term “delinquent tax debt” means an outstanding debt under this title for which a notice of lien has been filed pursuant to section 6323, but the term does not include a debt that is being paid in a timely manner pursuant to an agreement under section 6159 or 7122, or a debt with respect to which a collection due process hearing under section 6330 is requested, pending, or completed and no payment is required.
The Secretary may disclose taxpayer identity information to the press and other media for purposes of notifying persons entitled to tax refunds when the Secretary, after reasonable effort and lapse of time, has been unable to locate such persons.
Except as provided in subparagraph (B), the Secretary may, upon written request, disclose the mailing address of a taxpayer for use by officers, employees, or agents of a Federal agency for purposes of locating such taxpayer to collect or compromise a Federal claim against the taxpayer in accordance with sections 3711, 3717, and 3718 of title 31.
In the case of an agent of a Federal agency which is a consumer reporting agency (within the meaning of section 603(f) of the Fair Credit Reporting Act (15 U.S.C. 1681a(f))), the mailing address of a taxpayer may be disclosed to such agent under subparagraph (A) only for the purpose of allowing such agent to prepare a commercial credit report on the taxpayer for use by such Federal agency in accordance with sections 3711, 3717, and 3718 of title 31.
Upon written request, the Secretary may disclose the mailing address of taxpayers to officers and employees of the National Institute for Occupational Safety and Health solely for the purpose of locating individuals who are, or may have been, exposed to occupational hazards in order to determine the status of their health or to inform them of the possible need for medical care and treatment.
Upon written request by the Secretary of Health and Human Services, the Secretary may disclose the mailing address of any taxpayer who has defaulted on a loan made under part C 1 of title VII of the Public Health Service Act or under subpart II of part B of title VIII of such Act, for use only by officers, employees, or agents of the Department of Health and Human Services for purposes of locating such taxpayer for purposes of collecting such loan.
The Secretary shall disclose return information under subparagraph (A) only for purposes of, and to the extent necessary in, assisting under the Blood Donor Locator Service authorized persons (as defined in section 1141(h)(1) of the Social Security Act) in locating blood donors who, as indicated by donated blood or products derived therefrom or by the history of the subsequent use of such blood or blood products, have or may have the virus for acquired immune deficiency syndrome, in order to inform such donors of the possible need for medical care and treatment.
The Secretary shall destroy all related blood donor records (as defined in section 1141(h)(2) of the Social Security Act) in the possession of the Department of the Treasury upon completion of their use in making the disclosure required under subparagraph (A), so as to make such records undisclosable.
Upon written request by the Commissioner of Social Security, the Secretary may disclose the mailing address of any taxpayer who is entitled to receive a social security account statement pursuant to section 1143(c) of the Social Security Act, for use only by officers, employees or agents of the Social Security Administration for purposes of mailing such statement to such taxpayer.
Pursuant to regulations prescribed by the Secretary, returns and return information may be disclosed to any person, including any person described in section 7513(a), to the extent necessary in connection with the processing, storage, transmission, and reproduction of such returns and return information, the programming, maintenance, repair, testing, and procurement of equipment, and the providing of other services, for purposes of tax administration.
Returns and return information with respect to taxes imposed by subtitle E (relating to taxes on alcohol, tobacco, and firearms) shall be open to inspection by or disclosure to officers and employees of a Federal agency whose official duties require such inspection or disclosure.
Returns and return information disclosed to a Federal agency under subparagraph (A) may be used in an action or proceeding (or in preparation for such action or proceeding) brought under section 625 of the American Jobs Creation Act of 2004 for the collection of any unpaid assessment or penalty arising under such Act.
Returns and return information with respect to taxes imposed by chapter 35 (relating to taxes on wagering) shall, notwithstanding any other provision of this section, be open to inspection by or disclosure only to such person or persons and for such purpose or purposes as are prescribed by section 4424.
Requests for the inspection or disclosure of a return or return information and such inspection or disclosure shall be made in such manner and at such time and place as shall be prescribed by the Secretary.
A reproduction or certified reproduction of a return shall, upon written request, be furnished to any person to whom disclosure or inspection of such return is authorized under this section. A reasonable fee may be prescribed for furnishing such reproduction or certified reproduction.
Return information disclosed to any person under the provisions of this title may be provided in the form of written documents, reproductions of such documents, films or photoimpressions, or electronically produced tapes, disks, or records, or by any other mode or means which the Secretary determines necessary or appropriate. A reasonable fee may be prescribed for furnishing such return information.
Any reproduction of any return, document, or other matter made in accordance with this paragraph shall have the same legal status as the original, and any such reproduction shall, if properly authenticated, be admissible in evidence in any judicial or administrative proceeding as if it were the original, whether or not the original is in existence.
Except as otherwise provided by this paragraph, the Secretary shall maintain a permanent system of standardized records or accountings of all requests for inspection or disclosure of returns and return information (including the reasons for and dates of such requests) and of returns and return information inspected or disclosed under this section and section 6104(c). Notwithstanding the provisions of section 552a(c) of title 5, United States Code, the Secretary shall not be required to maintain a record or accounting of requests for inspection or disclosure of returns and return information, or of returns and return information inspected or disclosed, under the authority of subsections [6] (c), (e), (f)(5), (h)(1), (3)(A), or (4), (i)(4), or (8)(A)(ii), (k)(1), (2), (6), (8), or (9), (l)(1), (4)(B), (5), (7), (8), (9), (10), (11), (12), (13), (14), (15), (16), (17), or (18), (m), or (n). The records or accountings required to be maintained under this paragraph shall be available for examination by the Joint Committee on Taxation or the Chief of Staff of such joint committee. Such record or accounting shall also be available for examination by such person or persons as may be, but only to the extent, authorized to make such examination under section 552a(c)(3) of title 5, United States Code.
The Secretary shall, within 90 days after the close of each calendar year, furnish to the Joint Committee on Taxation a report with respect to, or summary of, the records or accountings described in subparagraph (A) in such form and containing such information as such joint committee or the Chief of Staff of such joint committee may designate. Such report or summary shall not, however, include a record or accounting of any request by the President under subsection (g) for, or the disclosure in response to such request of, any return or return information with respect to any individual who, at the time of such request, was an officer or employee of the executive branch of the Federal Government. Such report or summary, or any part thereof, may be disclosed by such joint committee to such persons and for such purposes as the joint committee may, by record vote of a majority of the members of the joint committee, determine.
After the close of each calendar year, the Secretary shall furnish to each committee described in subsection (f)(1) a report which describes the procedures and safeguards established and utilized by such agencies, bodies, or commissions, the Government Accountability Office, and the Congressional Budget Office for ensuring the confidentiality of returns and return information as required by this subsection. Such report shall also describe instances of deficiencies in, and failure to establish or utilize, such procedures.
The Comptroller General may audit the procedures and safeguards established by such agencies, bodies, or commissions and the Congressional Budget Office pursuant to this subsection to determine whether such safeguards and procedures meet the requirements of this subsection and ensure the confidentiality of returns and return information. The Comptroller General shall notify the Secretary before any such audit is conducted.
The Secretary shall by regulations prescribe procedures which provide for administrative review of any determination under paragraph (4) that any agency, body, or commission described in subsection (d) has failed to meet the requirements of such paragraph.
Notwithstanding any other provision of this section, no return or return information shall be disclosed after December 31, 1978, to any officer or employee of any State which requires a taxpayer to attach to, or include in, any State tax return a copy of any portion of his Federal return, or information reflected on such Federal return, unless such State adopts provisions of law which protect the confidentiality of the copy of the Federal return (or portion thereof) attached to, or the Federal return information reflected on, such State tax return.
Nothing in subparagraph (A) shall be construed to prohibit the disclosure by an officer or employee of any State of any copy of any portion of a Federal return or any information on a Federal return which is required to be attached or included in a State return to another officer or employee of such State (or political subdivision of such State) if such disclosure is specifically authorized by State law.
The Secretary is authorized to prescribe such other regulations as are necessary to carry out the provisions of this section.
[1] See References in Text note below.
[2] So in original. See 2008 Amendment note below.
[3] So in original. Subsection (f)(5) does not relate to requests.
[4] So in original. Cl. (i) designation probably should precede “Any”.
[5] So in original. Probably should be “section”.
[6] So in original. Probably should be “subsection”.
[7] So in original. The comma probably should be a period.
[8] So in original. Probably should be “(7)(A)(ii),”.
[9] So in original.
The Federal Rules of Criminal Procedure, referred to in subsecs. (h)(4)(D) and (i)(4)(A)(ii), are set out in the Appendix to Title 18, Crimes and Criminal Procedure.
Section 403 of the Missing Children’s Assistance Act, referred to in subsec. (i)(1)(C)(iii), is section 403 of title IV of Pub. L. 93–415, which was formerly classified to section 5772 of Title 42, The Public Health and Welfare, prior to editorial reclassification as section 11292 of Title 34, Crime Control and Law Enforcement.
Section 111 of the Sex Offender Registration and Notification Act, referred to in subsec. (i)(1)(C)(iv), is section 111 of title I of Pub. L. 109–248, which was classified to section 16911 of Title 42, The Public Health and Welfare, prior to editorial reclassification as section 20911 of Title 34, Crime Control and Law Enforcement.
The District of Columbia Retirement Protection Act of 1997, referred to in subsecs. (i)(7)(B)(i) and (l)(16), is subtitle A (§§ 11001–11087) of title XI of Pub. L. 105–33, Aug. 5, 1997, 111 Stat. 715, which amended this section and section 7213 of this title and enacted provisions set out as a note below. For complete classification of this Act to the Code, see Tables.
The Census of Agriculture Act of 1997, referred to in subsec. (j)(5), is Pub. L. 105–113, Nov. 21, 1997, 111 Stat. 2274, which enacted section 2204g of Title 7, Agriculture, amended sections 1991 and 2276 of Title 7 and section 9 of Title 13, Census, repealed section 142 of Title 13, and enacted provisions set out as a note under section 1991 of Title 7. For complete classification of this Act to the Code, see Short Title of 1997 Amendment note set out under section 2201 of Title 7 and Tables.
Section 32101 of the FAST Act, referred to in subsec. (k)(11)(B), is section 32101 of Pub. L. 114–94, which enacted section 7345 of this title and section 2714a of Title 22, Foreign Relations and Intercourse, and amended this section and sections 6320, 6331, and 7508 of this title.
The Social Security Act, referred to in subsecs. (l)(1)(A), (B), (5), (6)(A)(i), (7), (8)(B), (12)(C)(ii)(I), (E)(i), (19)(A), (C), (20)(A), (B)(i), (21)(A), (22)(A), (B), (m)(6), (7), and (p)(4), is act Aug. 14, 1935, ch. 531, 49 Stat. 620, which is classified generally to chapter 7 (§ 301 et seq.) of Title 42, The Public Health and Welfare. Parts A and D of title IV and parts A and B of title XVIII of the Act are classified generally to parts A (§ 601 et seq.) and D (§ 651 et seq.) of subchapter IV and parts A (§ 1395c et seq.) and B (§ 1395j et seq.) of subchapter XVIII, respectively, of chapter 7 of Title 42. Titles I, X, XIV, XVI, XVIII, XIX, and XXI of the Act are classified generally to subchapters I (§ 301 et seq.), X (§ 1201 et seq.), XIV (§ 1351 et seq.), XVI (§ 1381 et seq.), XVIII (§ 1395 et seq.), XIX (§ 1396 et seq.), and XXI (§ 1397aa et seq.), respectively, of chapter 7 of Title 42. Sections 232, 454, 1106, 1131, 1141, 1143, 1616, 1818, 1839, 1860D–13, 1860D–14, 1860D–31, 1862, and 1866 of the Act are classified to sections 432, 654, 1306, 1320b–1, 1320b–11, 1320b–13, 1382e, 1395i–2, 1395r, 1395w–113, 1395w–114, 1395w–141, 1395y, and 1395cc, respectively, of Title 42. For complete classification of this Act to the Code, see section 1305 of Title 42 and Tables.
The Railroad Retirement Act, referred to in subsec. (l)(1)(C), probably means the Railroad Retirement Act of 1974, which is act Aug. 29, 1935, ch. 812, as amended generally by Pub. L. 93–445, title I, § 101, Oct. 16, 1974, 88 Stat. 1305, and is classified generally to subchapter IV (§ 231 et seq.) of chapter 9 of Title 45, Railroads. For further details and complete classification of this Act to the Code, see Codification note set out preceding section 231 of Title 45, section 231t of Title 45, and Tables.
The Employee Retirement Income Security Act of 1974, referred to in subsec. (l)(2), is Pub. L. 93–406, Sept. 2, 1974, 88 Stat. 829. Titles I and IV of the Employee Retirement Income Security Act of 1974 are classified generally to subchapters I (§ 1001 et seq.) and IV (§ 1301 et seq.) of chapter 18 of Title 29, Labor. For complete classification of this Act to the Code, see Short Title note set out under section 1001 of Title 29 and Tables.
Section 212(a) of Pub. L. 93–66, referred to in subsec. (l)(7)(D)(iii), (vii), is set out as a note under section 1382 of Title 42, The Public Health and Welfare.
The Food and Nutrition Act of 2008, referred to in subsec. (l)(7)(D)(vi), is Pub. L. 88–525, Aug. 31, 1964, 78 Stat. 703, which is classified generally to chapter 51 (§ 2011 et seq.) of Title 7, Agriculture. For complete classification of this Act to the Code, see Short Title note set out under section 2011 of Title 7 and Tables.
The Higher Education Act of 1965, referred to in subsecs. (l)(13)(C) and (m)(4)(A)(i), (ii)(I), (B)(i), (ii), is Pub. L. 89–329, Nov. 8, 1965, 79 Stat. 1219. Subpart 1 of part A of title IV of the Act is classified generally to subpart 1 (§ 1070a et seq.) of part A of subchapter IV of chapter 28 of Title 20, Education. Parts B, D, and E of title IV of the Act are classified to parts B (§ 1071 et seq.), D (§ 1087a et seq.), and E (§ 1087aa et seq.), respectively, of subchapter IV of chapter 28 of Title 20. For complete classification of this Act to the Code, see Short Title note set out under section 1001 of Title 20 and Tables.
The Patient Protection and Affordable Care Act, referred to in subsec. (l)(21)(A), (B), is Pub. L. 111–148, Mar. 23, 2010, 124 Stat. 119. Sections 1331 and 1402 of the Act are classified to sections 18051 and 18071, respectively, of Title 42, The Public Health and Welfare. For complete classification of this Act to the Code, see Short Title note set out under section 18001 of Title 42 and Tables.
Section 3(a)(1) of the Migration and Refugee Assistance Act of 1962, referred to in subsec. (m)(4)(A)(ii)(II), is classified to section 2602(a)(1) of Title 22, Foreign Relations and Intercourse.
The Public Health Service Act, referred to in subsec. (m)(5), is act July 1, 1944, ch. 373, 58 Stat. 682. Part C and subparts I and II of part C of title VII of the Act were classified generally to part C (§ 294 et seq.) and subparts I (§ 294 et seq.) and II (§ 294m et seq.), respectively, of part C of subchapter V of chapter 6A of Title 42, The Public Health and Welfare, and were omitted in the general revision of subchapter V of chapter 6A by Pub. L. 102–408, title I, § 102, Oct. 13, 1992, 106 Stat. 1994. Pub. L. 102–408 enacted a new part C, relating to training in primary health care, which is classified to part C (§ 293j et seq.) of subchapter V of chapter 6A of Title 42. See subparts I (§ 292 et seq.) and II (§ 292q et seq.), respectively, of part A of revised subchapter V of chapter 6A of Title 42. Subpart II of part B of title VIII of such Act was redesignated part E of title VIII of such Act by Pub. L. 105–392, title I, § 123(2), Nov. 13, 1998, 112 Stat. 3562, and is classified generally to part E (§ 297a et seq.) of subchapter VI of chapter 6A of Title 42. Section 737 of the Act was classified to section 294j of Title 42 and was omitted in the general revision of subchapter V by Pub. L. 102–408. Pub. L. 102–408 enacted a new section 737 of act July 1, 1944, relating to scholarships, which is classified to section 293a of Title 42. See section 292o(2) of Title 42. For complete classification of this Act to the Code, see Short Title note set out under section 201 of Title 42 and Tables.
The American Jobs Creation Act of 2004, referred to in subsec. (o)(1)(B), is Pub. L. 108–357, Oct. 22, 2004, 118 Stat. 1418. Section 625 of the Act is classified to section 518d of Title 7, Agriculture. For complete classification of this Act to the Code, see Short Title of 2004 Amendments note set out under section 1 of this title and Tables.
Pub. L. 110–234 and Pub. L. 110–246 made identical amendments to this section. The amendments by Pub. L. 110–234 were repealed by section 4(a) of Pub. L. 110–246.
Section 1224(b)(1) to (3) of Pub. L. 109–280, which directed the amendment of section 6103 without specifying the act to be amended, was executed to this section, which is section 6103 of the Internal Revenue Code of 1986, to reflect the probable intent of Congress. See 2006 Amendment notes below.
2016—Subsec. (a)(2). Pub. L. 114–184, § 2(b)(2)(A), substituted “subsection (i)(1)(C) or (7)(A)” for “subsection (i)(7)(A)”.
Subsec. (i)(1)(A)(i). Pub. L. 114–184, § 2(a)(1), inserted “or pertaining to the case of a missing or exploited child,” after “may be a party,”.
Subsec. (i)(1)(A)(iii). Pub. L. 114–184, § 2(a)(2), inserted “or to such a case of a missing or exploited child,” after “may be a party,”.
Subsec. (i)(1)(B)(iii). Pub. L. 114–184, § 2(a)(3), inserted “(or any criminal investigation or proceeding, in the case of a matter relating to a missing or exploited child)” after “concerning such act”.
Subsec. (i)(1)(C). Pub. L. 114–184, § 2(b)(1), added subpar. (C).
Subsec. (p)(4). Pub. L. 114–184, § 2(b)(2)(B), substituted “(i)(1)(C), (3)(B)(i),” for “(i)(3)(B)(i)” in introductory provisions.
2015—Subsec. (e)(11). Pub. L. 114–113 added par. (11).
Subsec. (k)(11). Pub. L. 114–94, § 32101(c)(1), added par. (11).
Subsec. (k)(12). Pub. L. 114–94, § 32102(d), added par. (12).
Subsec. (p)(4). Pub. L. 114–94, § 32101(c)(2), substituted “, (10), or (11)” for “or (10)” in introductory provisions and in subpar. (F)(ii).
2013—Subsec. (a)(3). Pub. L. 112–240, § 209(b)(1), inserted “subsection (k)(10),” after “subsection (e)(1)(D)(iii),”.
Subsec. (k)(10). Pub. L. 112–240, § 209(a), amended par. (10) generally. Prior to amendment, par. (10) related to disclosure of certain return information to certain prison officials.
Subsec. (p)(4). Pub. L. 112–240, § 209(b)(2)(A), (C), inserted “subsection (k)(10),” before “subsection (l)(10),” in introductory provisions and “subsection (k)(10) or” before “subsection (l)(10),” in two places in concluding provisions.
Subsec. (p)(4)(F)(i). Pub. L. 112–240, § 209(b)(2)(B), inserted “subsection (k)(10) or” before “subsection (l)(10),”.
2010—Subsec. (a)(3). Pub. L. 111–148, § 1414(b), substituted “(20), or (21)” for “or (20)”.
Subsec. (k)(10). Pub. L. 111–198, § 4(d), substituted “to certain prison officials” for “of prisoners to Federal Bureau of Prisons” in heading.
Subsec. (k)(10)(A). Pub. L. 111–198, § 4(a), inserted “and the head of any State agency charged with the responsibility for administration of prisons” after “the head of the Federal Bureau of Prisons” and substituted “Federal or State prison” for “Federal prison”.
Subsec. (k)(10)(B). Pub. L. 111–198, § 4(b), inserted “and the head of any State agency charged with the responsibility for administration of prisons” after “the head of the Federal Bureau of Prisons” and “or agency” after “such Bureau”.
Subsec. (l)(20). Pub. L. 111–148, § 3308(b)(2)(A), inserted “and part D base beneficiary premium increase” after “part B premium subsidy adjustment” in heading.
Subsec. (l)(20)(A). Pub. L. 111–148, § 3308(b)(2)(B)(i), inserted “or increase under section 1860D–13(a)(7)” after “section 1839(i)” in introductory provisions.
Subsec. (l)(20)(A)(vii). Pub. L. 111–148, § 3308(b)(2)(B)(ii), inserted “or increase under section 1860D–13(a)(7) of such Act” after “subsection (i) of such section”.
Subsec. (l)(20)(B). Pub. L. 111–148, § 3308(b)(2)(C), designated existing provisions as cl. (i) and inserted heading, inserted “or increase under such section 1860D–13(a)(7) or for the purpose of resolving taxpayer appeals with respect to any such premium adjustment or increase” before period at end, and added cl. (ii).
Subsec. (l)(21). Pub. L. 111–148, § 1414(a)(1), added par. (21).
Subsec. (l)(21)(A)(iv). Pub. L. 111–152, § 1004(a)(1)(B), substituted “modified adjusted gross” for “modified gross”.
Subsec. (l)(22). Pub. L. 111–192, § 103(a)(1), added par. (22).
Subsec. (p)(4). Pub. L. 111–198, § 4(c), inserted “(k)(10),” before “(l)(6)” in introductory provisions.
Pub. L. 111–192, § 103(a)(2), substituted “(17), or (22)” for “or (17)” in introductory provisions.
Pub. L. 111–148, § 1414(c)(1), (3), inserted “, or any entity described in subsection (l)(21),” after “or (20)” in introductory provisions and “or any entity described in subsection (l)(21),” after “or (20)” in two places in concluding provisions.
Subsec. (p)(4)(F)(ii). Pub. L. 111–192, § 103(a)(2), substituted “(17), or (22)” for “or (17)” in introductory provisions.
Pub. L. 111–148, § 1414(c)(2), inserted “or any entity described in subsection (l)(21),” after “or (o)(1)(A)” in introductory provisions.
2009—Subsec. (o)(1). Pub. L. 111–3, § 702(f)(1), designated existing provisions as subpar. (A), inserted heading, realigned margins, and added subpar. (B).
Subsec. (p)(4). Pub. L. 111–3, § 702(f)(2), substituted “(o)(1)(A)” for “(o)(1)” in introductory provisions.
Subsec. (p)(4)(F)(ii). Pub. L. 111–3, § 702(f)(2), substituted “(o)(1)(A)” for “(o)(1)” in introductory provisions.
2008—Subsec. (a)(3). Pub. L. 110–328, § 3(b)(1), inserted “(10),” after “(6),”.
Subsec. (i)(3)(C)(iv). Pub. L. 110–343, § 402(a), struck out cl. (iv). Text read as follows: “No disclosure may be made under this subparagraph after December 31, 2007.”
Subsec. (i)(7)(E). Pub. L. 110–343, § 402(b), struck out subpar. (E). Text read as follows: “No disclosure may be made under this paragraph after December 31, 2007.”
Subsec. (k)(10). Pub. L. 110–428, § 2(a), added par. (10).
Subsec. (l)(7). Pub. L. 110–246, § 4002(b)(1)(H), (2)(O), substituted “Food and Nutrition Act of 2008” for “Food Stamp Act” in heading.
Pub. L. 110–245, § 108(a), struck out “Clause (viii) shall not apply after September 30, 2008.” at end of concluding provisions.
Subsec. (l)(7)(D)(vi). Pub. L. 110–246, § 4002(b)(1)(B), (2)(O), substituted “Food and Nutrition Act of 2008” for “Food Stamp Act of 1977”.
Subsec. (l)(7)(D)(viii)(III). Pub. L. 110–245, § 108(b), substituted “sections 1710(a)(2)(G), 1710(a)(3), and 1710(b)” for “sections 1710(a)(1)(I), 1710(a)(2), 1710(b), and 1712(a)(2)(B)”.
Subsec. (l)(10). Pub. L. 110–328, § 3(b)(2)(A), substituted “(c), (d), (e), or (f)” for “(c), (d), or (e)” in heading.
Subsec. (l)(10)(A). Pub. L. 110–328, § 3(b)(2)(A), (B), in introductory provisions, substituted “(c), (d), (e), or (f)” for “(c), (d), or (e)” and inserted “, to officers and employees of the Department of Labor for purposes of facilitating the exchange of data in connection with a request made under subsection (f)(5) of section 6402,” after “section 6402”.
Subsec. (l)(10)(B). Pub. L. 110–328, § 3(b)(2)(C), inserted cl. (i) designation after “(B)” and added cl. (ii).
Pub. L. 110–328, § 3(b)(2)(A), substituted “(c), (d), (e), or (f)” for “(c), (d), or (e)” in two places.
Subsec. (p)(4). Pub. L. 110–428, § 2(b), substituted “(k)(8) or (10)” for “(k)(8)” in introductory provisions.
Pub. L. 110–328, § 3(b)(3)(A), (C), in introductory provisions, substituted “(l)(10), (16),” for “(l)(16),” and, in concluding provisions, substituted “(l)(10), (16),” for “(l)(16),” the first two places appearing, inserted “(10),” after “paragraph (6)(A),”, and substituted “(l)(10) or (16)” for “(l)(16)” the last two places appearing.
Subsec. (p)(4)(F)(i). Pub. L. 110–328, § 3(b)(3)(B), substituted “(l)(10), (16),” for “(l)(16),”.
Subsec. (p)(4)(F)(ii). Pub. L. 110–428, § 2(b), substituted “(k)(8) or (10)” for “(k)(8)”.
2007—Subsec. (b)(5)(A)(i). Pub. L. 110–172 struck out “the Canal Zone,” after “the Virgin Islands,”.
Subsec. (e)(10). Pub. L. 110–142 added par. (10).
Subsec. (k)(5). Pub. L. 110–28 substituted “tax return preparer” for “income tax return preparer” in two places and “tax return preparers” for “income tax return preparers” in two places.
2006—Subsec. (a)(2). Pub. L. 109–280, § 1224(b)(1), inserted “or section 6104(c)” after “this section”. See Codification note above.
Subsec. (b)(5). Pub. L. 109–432, § 421(a), reenacted heading without change and amended text of par. (5) generally. Prior to amendment, text read as follows: “The term ‘State’ means—
“(A) any of the 50 States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, the Canal Zone, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands, and
“(B) for purposes of subsections (a)(2), (b)(4), (d)(1), (h)(4), and (p) any municipality—
“(i) with a population in excess of 250,000 (as determined under the most recent decennial United States census data available),
“(ii) which imposes a tax on income or wages, and
“(iii) with which the Secretary (in his sole discretion) has entered into an agreement regarding disclosure.”
Subsec. (d)(5)(B). Pub. L. 109–432, § 122(a)(1), substituted “2007” for “2006”.
Subsec. (d)(6). Pub. L. 109–432, § 421(b), added par. (6).
Subsec. (i)(3)(C)(iv), (7)(E). Pub. L. 109–432, § 122(b)(1), substituted “2007” for “2006”.
Subsec. (l)(13)(D). Pub. L. 109–432, § 122(c)(1), substituted “2007” for “2006”.
Subsec. (p)(3)(A). Pub. L. 109–280, § 1224(b)(2), inserted “and section 6104(c)” after “this section” in first sentence. See Codification note above.
Subsec. (p)(4). Pub. L. 109–280, § 1224(b)(3)(A), (C), inserted “, any appropriate State officer (as defined in section 6104(c)),” before “or any other person” in introductory provisions and “, an appropriate State officer (as defined in section 6104(c)),” after “including an agency” in two places in concluding provisions. See Codification note above.
Subsec. (p)(4)(F)(i). Pub. L. 109–280, § 1224(b)(3)(B), inserted “any appropriate State officer (as defined in section 6104(c)),” before “or any other person”. See Codification note above.
2005—Subsec. (d)(5)(B). Pub. L. 109–135, § 305(a)(1), substituted “December 31, 2006” for “December 31, 2005”.
Subsec. (i)(3)(C)(iv). Pub. L. 109–135, § 305(b)(1), substituted “December 31, 2006” for “December 31, 2005”.
Subsec. (i)(7)(E). Pub. L. 109–135, § 305(b)(1), substituted “December 31, 2006” for “December 31, 2005”.
Subsec. (i)(8)(A), (B)(i), (ii). Pub. L. 109–135, § 412(rr)(3), substituted “Government Accountability Office” for “General Accounting Office”.
Subsec. (l)(13)(D). Pub. L. 109–135, § 305(c)(1), substituted “December 31, 2006” for “December 31, 2005”.
Subsec. (l)(17). Pub. L. 109–135, § 406(a), substituted “subsection (f), (i)(8), or (p)” for “subsection (f), (i)(7), or (p)”.
Subsec. (p)(3)(C)(i). Pub. L. 109–135, § 412(rr)(4), substituted “Government Accountability Office” for “General Accounting Office” in introductory provisions.
Subsec. (p)(4). Pub. L. 109–135, § 412(yy)(3), in concluding provisions, substituted “If the Secretary determines that any such agency, body, or commission, including an agency or any other person described in subsection (l)(16), (18), (19), or (20), or the Government Accountability Office or the Congressional Budget Office, has failed to, or does not, meet the requirements of this paragraph, he may, after any proceedings for review established under paragraph (7), take such actions as are necessary to ensure such requirements are met, including refusing to disclose returns or return information to such agency, body, or commission, including an agency or any other person described in subsection (l)(16), (18), (19), or (20), or the Government Accountability Office or the Congressional Budget Office, until he determines that such requirements have been or will be met.” for “If the Secretary determines that any such agency, body, or commission, including an agency or any other person described in subsection (l)(16), (17), (19), or (20), or the Government Accountability Office or the Congressional Budget Office has failed to, or does not, meet the requirements of this paragraph, he may, after any proceedings for review established under paragraph (7), take such actions as are necessary to ensure such requirements are met, including refusing to disclose returns or return information to such agency, body, or commission, including an agency or any other person described in subsection (l)(16), (17), (19), or (20), or the Government Accountability Office or the Congressional Budget Office until he determines that such requirements have been or will be met.” after “public record thereof.”
Pub. L. 109–135, § 412(yy)(1), reenacted heading without change and amended introductory provisions generally. Prior to amendment, introductory provisions read as follows: “Any Federal agency described in subsection (h)(2), (h)(5), (i)(1), (2), (3), (5), or (7), (j)(1), (2), or (5), (k)(8), (l)(1), (2), (3), (5), (10), (11), (13), (14), or (17), or (o)(1), the Government Accountability Office, the Congressional Budget Office, or any agency, body, or commission described in subsection (d), (i)(3)(B)(i) or (7)(A)(ii), or (l)(6), (7), (8), (9), (12), (15), or (16) or any other person described in subsection (l)(16), (17), (19), or (20) shall, as a condition for receiving returns or return information—”.
Pub. L. 109–135, § 412(rr)(4), substituted “Government Accountability Office” for “General Accounting Office” wherever appearing.
Subsec. (p)(4)(F)(i). Pub. L. 109–135, § 412(yy)(2), amended cl. (i) generally. Prior to amendment, cl. (i) read as follows: “in the case of an agency, body, or commission described in subsection (d), (i)(3)(B)(i), or (l)(6), (7), (8), (9), or (16), or any other person described in subsection (l)(16), (17), (19), or (20) return to the Secretary such returns or return information (along with any copies made therefrom) or make such returns or return information undisclosable in any manner and furnish a written report to the Secretary describing such manner,”.
Subsec. (p)(5), (6)(B)(i). Pub. L. 109–135, § 412(rr)(4), substituted “Government Accountability Office” for “General Accounting Office”.
2004—Subsec. (d)(5). Pub. L. 108–311, § 311(a), amended heading and text generally. Prior to amendment, text read as follows: “The Secretary shall disclose taxpayer identities and signatures for purposes of the demonstration project described in section 976 of the Taxpayer Relief Act of 1997. Subsections (a)(2) and (p)(4) and sections 7213 and 7213A shall not apply with respect to disclosures or inspections made pursuant to this paragraph.”
Subsec. (e)(1)(D)(iv) to (vi). Pub. L. 108–357, § 413(c)(27), redesignated cls. (v) and (vi) as (iv) and (v), respectively, and struck out former cl. (iv) which read as follows: “if the corporation was a foreign personal holding company, as defined by section 552, any person who was a shareholder during any part of a period covered by such return if with respect to that period, or any part thereof, such shareholder was required under section 551 to include in his gross income undistributed foreign personal holding company income of such company,”.
Subsec. (i)(3)(C)(iv). Pub. L. 108–311, § 320(a), substituted “December 31, 2005” for “December 31, 2003”.
Subsec. (i)(7)(A)(v). Pub. L. 108–311, § 320(b), added cl. (v).
Subsec. (i)(7)(E). Pub. L. 108–311, § 320(a), substituted “December 31, 2005” for “December 31, 2003”.
Subsec. (l)(13)(D). Pub. L. 108–311, § 317, substituted “December 31, 2005” for “December 31, 2004”.
Subsec. (p)(4). Pub. L. 108–429, which directed the substitution of “or (18)” for “or (17)” after “any other person described in subsection (l)(16)” wherever appearing, could not be executed because the phrase “or (17)” did not appear subsequent to amendment by Pub. L. 108–173. See 2003 Amendment notes below.
Pub. L. 108–311, § 408(a)(24), which directed substitution of “subsection (l)(16) or (18)” for “subsection (l)(16) or (17)” wherever appearing, could not be executed because “subsection (l)(16) or (17)” did not appear subsequent to amendment by Pub. L. 108–173. See 2003 Amendment note below.
2003—Subsec. (a)(3). Pub. L. 108–173, § 811(c)(2)(A), substituted “(19), or (20)” for “or (19)”.
Pub. L. 108–173, § 105(e)(2), substituted “(16), or (19)” for “or (16)”.
Subsec. (l)(7)(D)(ii). Pub. L. 108–173, § 101(e)(6), inserted “or subsidies provided under section 1860D–14 of such Act” after “Social Security Act”.
Subsec. (l)(12)(B). Pub. L. 108–173, § 900(e)(3)(A), substituted “Centers for Medicare & Medicaid Services” for “Health Care Financing Administration” in introductory provisions.
Subsec. (l)(12)(C). Pub. L. 108–173, § 900(e)(3)(B), substituted “Centers for Medicare & Medicaid Services” for “Health Care Financing Administration” in heading and introductory provisions.
Subsec. (l)(13)(D). Pub. L. 108–89 substituted “December 31, 2004” for “September 30, 2003”.
Subsec. (l)(19). Pub. L. 108–173, § 105(e)(1), added par. (19).
Subsec. (l)(20). Pub. L. 108–173, § 811(c)(1), added par. (20).
Subsec. (p)(4). Pub. L. 108–173, § 811(c)(2)(B), substituted “(l)(16), (17), (19), or (20)” for “(l)(16), (17), or (19)” wherever appearing.
Pub. L. 108–173, § 105(e)(3), substituted “(l)(16), (17), or (19)” for “(l)(16) or (17)” wherever appearing.
2002—Subsec. (a)(2). Pub. L. 107–134, § 201(c)(1), inserted “any local law enforcement agency receiving information under subsection (i)(7)(A),” after “State,”.
Subsec. (b)(11). Pub. L. 107–134, § 201(c)(2), added par. (11).
Subsec. (i)(3). Pub. L. 107–134, § 201(c)(3), inserted “or terrorist” after “criminal” in heading.
Subsec. (i)(3)(C). Pub. L. 107–134, § 201(a), added subpar. (C).
Subsec. (i)(4)(A). Pub. L. 107–134, § 201(c)(4)(A), inserted “or (7)(C)” after “paragraph (1)” in introductory provisions.
Subsec. (i)(4)(B). Pub. L. 107–134, § 201(c)(4)(B), substituted “(3)(A) or (C), or (7)” for “or (3)(A)”.
Subsec. (i)(6). Pub. L. 107–134, § 201(c)(5), substituted “(3)(A) or (C)” for “(3)(A)” and “(7), or (8)” for “or (7)”.
Subsec. (i)(7). Pub. L. 107–134, § 201(b), added par. (7). Former par. (7) redesignated (8).
Subsec. (i)(8). Pub. L. 107–134, § 201(b), redesignated par. (7) as (8).
Subsec. (i)(8)(A)(i). Pub. L. 107–296 substituted “, the Bureau of Alcohol, Tobacco, Firearms, and Explosives, Department of Justice, or the Tax and Trade Bureau, Department of the Treasury,” for “or the Bureau of Alcohol, Tobacco and Firearms”.
Subsec. (l)(7)(D). Pub. L. 107–330 substituted “September 30, 2008” for “September 30, 2003” in second sentence of concluding provisions.
Subsec. (l)(8). Pub. L. 107–147, § 416(c)(1)(A), substituted “Federal, State, and local” for “State and local” in heading.
Subsec. (l)(8)(A). Pub. L. 107–147, § 416(c)(1)(B), inserted “Federal or” before “State or local”.
Subsec. (l)(18). Pub. L. 107–210, § 202(b)(1), added par. (18).
Subsec. (p)(3)(A). Pub. L. 107–210, § 202(b)(2)(A), substituted “(17), or (18)” for “or (17)”.
Pub. L. 107–134, § 201(c)(6)(A), substituted “(8)(A)(ii)” for “(7)(A)(ii)”.
Subsec. (p)(3)(C)(i). Pub. L. 107–134, § 201(c)(6)(B), substituted “(i)(3)(B)(i) or (7)(A)(ii)” for “(i)(3)(B)(i)” in introductory provisions.
Subsec. (p)(4). Pub. L. 107–210, § 202(b)(2)(B), inserted “or (17)” after “any other person described in subsection (l)(16)” wherever appearing.
Pub. L. 107–134, § 201(c)(7)(A), in introductory provisions, substituted “(i)(1), (2), (3), (5), or (7),” for “(i)(1), (2), (3), or (5),” and “(i)(3)(B)(i) or (7)(A)(ii),” for “(i)(3)(B)(i),”.
Subsec. (p)(4)(F)(ii). Pub. L. 107–134, § 201(c)(7)(B), substituted “(i)(1), (2), (3), (5) or (7),” for “(i)(1), (2), (3), or (5),” in introductory provisions.
Subsec. (p)(6)(B)(i). Pub. L. 107–134, § 201(c)(8), substituted “(i)(8)(A)(ii)” for “(i)(7)(A)(ii)”.
2000—Subsec. (b)(2)(D). Pub. L. 106–554, § 1(a)(7) [title III, § 304(a)], added subpar. (D).
Subsec. (e)(1)(D)(v). Pub. L. 106–554, § 1(a)(7) [title III, § 319(8)(B)], amended cl. (v) generally. Prior to amendment, cl. (v) read as follows: “if the corporation was an electing small business corporation under subchapter S of chapter 1, any person who was a shareholder during any part of the period covered by such return during which an election was in effect, or”.
Subsec. (j)(6). Pub. L. 106–554, § 1(a)(7) [title III, § 310(a)(1)], added par. (6).
Subsec. (k)(6). Pub. L. 106–554, § 1(a)(7) [title III, § 313(c)], substituted “certain” for “internal revenue” in heading and inserted “and an officer or employee of the Office of Treasury Inspector General for Tax Administration” after “internal revenue officer or employee” in text.
Subsec. (p)(4). Pub. L. 106–554, § 1(a)(7) [title III, §§ 310(a)(2)(A)(i), (iv), 319(17)(A)], in introductory provisions, inserted “the Congressional Budget Office,” after “General Accounting Office,”, struck out second comma after “(13)”, and substituted “(7), (8), (9), (12), (15), or (16) or any other person described in subsection (l)(16) shall, as a condition” for “(7), (8), (9), (12), or (15) shall, as a condition”, and in concluding provisions, inserted “or the Congressional Budget Office” after “General Accounting Office” in two places.
Subsec. (p)(4)(E). Pub. L. 106–554, § 1(a)(7) [title III, § 310(a)(2)(A)(ii)], substituted “commission, the General Accounting Office, or the Congressional Budget Office” for “commission or the General Accounting Office”.
Subsec. (p)(4)(F)(ii). Pub. L. 106–554, § 1(a)(7) [title III, §§ 310(a)(2)(A)(iii), 319(17)(B)], struck out second comma after “(14)” and substituted “the General Accounting Office, or the Congressional Budget Office,” for “or the General Accounting Office,”.
Subsec. (p)(5). Pub. L. 106–554, § 1(a)(7) [title III, § 310(a)(2)(B)], substituted “commissions, the General Accounting Office, and the Congressional Budget Office” for “commissions and the General Accounting Office”.
Subsec. (p)(6)(A). Pub. L. 106–554, § 1(a)(7) [title III, § 310(a)(2)(C)], inserted “and the Congressional Budget Office” after “commissions”.
1999—Subsec. (b)(2)(C). Pub. L. 106–170 added subpar. (C).
1998—Subsec. (d)(5). Pub. L. 105–206, § 6009(d), substituted “section 976 of the Taxpayer Relief Act of 1997. Subsections (a)(2) and (p)(4) and sections 7213 and 7213A shall not apply with respect to disclosures or inspections made pursuant to this paragraph.” for “section 967 of the Taxpayer Relief Act of 1997.”
Subsec. (e)(1)(A)(ii) to (iv). Pub. L. 105–206, § 6007(f)(4), redesignated cls. (iii) and (iv) as (ii) and (iii), respectively, and struck out former cl. (ii) which read as follows: “if property transferred by that individual to a trust is sold or exchanged in a transaction described in section 644, the trustee or trustees, jointly or separately, of such trust to the extent necessary to ascertain any amount of tax imposed upon the trust by section 644,”.
Subsec. (e)(6). Pub. L. 105–206, § 6019(c), substituted “(5), (8), or (9)” for “or (5)”.
Subsec. (f)(5). Pub. L. 105–206, § 3708(a), added par. (5).
Subsec. (h)(4)(A). Pub. L. 105–206, § 6023(22), inserted “if” before “the taxpayer is a party to”.
Subsec. (h)(5). Pub. L. 105–277, § 4002(a), redesignated par. (5), relating to Internal Revenue Service Oversight Board, as (6).
Pub. L. 105–206, § 1101(b), added par. (5), relating to Internal Revenue Service Oversight Board.
Subsec. (h)(6). Pub. L. 105–277, § 4002(a), redesignated par. (5), relating to Internal Revenue Service Oversight Board, as (6).
Subsec. (j)(5). Pub. L. 105–277, § 4006(a)(1), added par. (5).
Subsec. (k)(8), (9). Pub. L. 105–206, § 6012(b)(2), redesignated par. (8), relating to disclosure of information to administer section 6311, as (9).
Subsec. (l)(10). Pub. L. 105–206, § 3711(b), in heading substituted “subsection (c), (d), or (e) of section 6402” for “section 6402(c) or 6402(d)” and in text substituted “(c), (d), or (e)” for “(c) or (d)” wherever appearing.
Subsec. (l)(13)(D). Pub. L. 105–277, § 1006, substituted “September 30, 2003” for “September 30, 1998”.
Subsec. (l)(17). Pub. L. 105–206, § 3702(a), added par. (17).
Subsec. (p)(3)(A). Pub. L. 105–277, § 4002(h), inserted “(f)(5),” after “(c), (e),”.
Pub. L. 105–206, § 6012(b)(4), provided that section 1205(c)(3) of Pub. L. 105–34 shall be applied as if it struck “or (8)” and inserted “(8), or (9)”. See 1997 Amendment note below.
Pub. L. 105–206, § 3702(b)(1), substituted “(16), or (17)” for “or (16)”.
Subsec. (p)(4). Pub. L. 105–277, § 4006(a)(2), substituted “(j)(1), (2), or (5)” for “(j)(1) or (2)” in introductory provisions.
Pub. L. 105–206, § 3702(b)(2), substituted “, (14), or (17)” for “or (14)” in introductory provisions.
Subsec. (p)(4)(F)(ii). Pub. L. 105–277, § 4006(a)(2), substituted “(j)(1), (2), or (5)” for “(j)(1) or (2)”.
Pub. L. 105–206, § 3702(b)(3), substituted “, (15), or (17)” for “or (15)”.
1997—Subsec. (a)(3). Pub. L. 105–33, § 11024(b)(2), substituted “(6), (12), or (16)” for “(6) or (12)”.
Subsec. (d)(5). Pub. L. 105–34, § 976(c), added par. (5).
Subsec. (e)(1)(A)(iv). Pub. L. 105–34, § 1201(b)(2), struck out “or 59(j)” after “section 1(g)”.
Subsec. (h)(5), (6). Pub. L. 105–34, § 1283(a), redesignated par. (6) as (5) and struck out heading and text of former par. (5). Text read as follows: “In connection with any judicial proceeding described in paragraph (4) to which the United States is a party, the Secretary shall respond to a written inquiry from an attorney of the Department of Justice (including a United States attorney) involved in such proceeding or any person (or his legal representative) who is a party to such proceeding as to whether an individual who is a prospective juror in such proceeding has or has not been the subject of any audit or other tax investigation by the Internal Revenue Service. The Secretary shall limit such response to an affirmative or negative reply to such inquiry.”
Subsec. (i)(7)(B)(i). Pub. L. 105–33, § 11024(b)(3), inserted “or by a Trustee as defined in the District of Columbia Retirement Protection Act of 1997,” after “(other than an agency referred to in subparagraph (A))”.
Subsec. (k)(8). Pub. L. 105–34, § 1205(c)(1), added par. (8) relating to disclosure of information to administer section 6311.
Pub. L. 105–34, § 1026(a), added par. (8) relating to levies on certain government payments.
Subsec. (l)(7)(D). Pub. L. 105–65 struck out at end “Clause (ix) shall not apply after September 30, 1998.”
Pub. L. 105–34, § 1023(a), which directed amendment of subsec. (l)(7)(D)(viii) by striking “1998” and inserting “2003”, was executed by substituting “2003” for “1998” after “Clause (viii) shall not apply after September 30,” in concluding provisions to reflect the probable intent of Congress. The word “1998” did not appear in subsec. (l)(7)(D)(viii).
Subsec. (l)(10). Pub. L. 105–33, § 5514(a)(1), repealed Pub. L. 104–193, § 110(l)(4). See 1996 Amendment notes below.
Subsec. (l)(12)(F). Pub. L. 105–33, § 4631(c)(2), struck out heading and text of subpar. (F). Text read as follows: “Subparagraphs (A) and (B) shall not apply to—
“(i) any request made after September 30, 1998, and
“(ii) any request made before such date for information relating to—
“(I) 1997 or thereafter in the case of subparagraph (A), or
“(II) 1998 or thereafter in the case of subparagraph (B).”
Subsec. (l)(16). Pub. L. 105–33, § 11024(b)(1), added par. (16).
Subsec. (p)(3)(A). Pub. L. 105–34, § 1205(c)(3), which directed the substitution of “(6), or (8)” for “or (6)” was executed by substituting “(8), or (9)” for “or (8)”. See 1998 Amendment note above.
Pub. L. 105–34, § 1026(b)(1)(A), substituted “(6), or (8)” for “or (6)”.
Pub. L. 105–33, § 11024(b)(4), substituted “(15), or (16)” for “or (15)”.
Subsec. (p)(4). Pub. L. 105–34, § 1283(b), substituted “(h)(5)” for “(h)(6)” in introductory provisions and in subpar. (F)(ii).
Pub. L. 105–34, § 1026(b)(1)(B), inserted “(k)(8),” after “(j)(1) or (2),” in introductory provisions and in subpar. (F)(ii).
Pub. L. 105–33, § 11024(b)(7)(B)–(F), substituted “to such agency, body, or commission, including an agency or any other person described in subsection (l)(16),” for “to such agency, body, or commission”, and “, (12)(B), or (16)” for “or (12)(B)”, and inserted “or any person including an agent described in subsection (l)(16),” before “this paragraph shall”, “or other person” before “(except that”, and “or any person including an agent described in subsection (l)(16),” before “any report”. Amendments were executed to provisions following subpar. (F)(iii) to reflect the probable intent of Congress, notwithstanding directory language directing amendment of “section 6103(p)(4)(F) in the matter following clause (iii)”.
Pub. L. 105–33, § 11024(b)(7)(A), which directed amendment of “section 6103(p)(4)(F) in the matter following clause (iii)” by inserting after “any such agency, body or commission” and before the words “for the General Accounting Office” the words “, including an agency or any other person described in subsection (l)(16),” was executed by making the insertion after “any such agency, body, or commission” and before “or the General Accounting Office” in concluding provisions following subpar. (F)(iii) to reflect the probable intent of Congress.
Pub. L. 105–33, § 11024(b)(5), which directed substitution of “(12), or (16), or any other person described in subsection (l)(16)” for “or (12)” in introductory provisions, could not be executed because the words “or (12)” did not appear subsequent to amendment by Pub. L. 104–168, § 1206(b)(3)(C). See 1996 Amendments note below.
Pub. L. 105–33, § 5514(a)(1), repealed Pub. L. 104–193, § 110(l)(5). See 1996 Amendments note below.
Subsec. (p)(4)(F)(i). Pub. L. 105–33, § 11024(b)(6), substituted “(9), or (16), or any other person described in subsection (l)(16)” for “or (9),”.
1996—Subsec. (a)(3). Pub. L. 104–193, § 316(g)(4)(B)(i), substituted “paragraph (6) or (12) of subsection (l)” for “(l)(12)”.
Subsec. (c). Pub. L. 104–168, § 1207, substituted “request for or consent to such disclosure” for “written request for or consent to such disclosure”.
Subsec. (e)(1)(A)(iv). Pub. L. 104–188, § 1704(t)(41), substituted “section 1(g) or 59(j)” for “section 1(i) or 59(j)”.
Subsec. (e)(8). Pub. L. 104–168, § 403(a), added par. (8).
Subsec. (e)(9). Pub. L. 104–168, § 902(a), added par. (9).
Subsec. (i)(8). Pub. L. 104–168, § 1206(b)(1), struck out par. (8) which read as follows:
“(8) Disclosure of returns filed under section 6050i.—The Secretary may, upon written request, disclose returns filed under section 6050I to officers and employees of any Federal agency whose official duties require such disclosure for the administration of Federal criminal statutes not related to tax administration.”
Subsec. (l)(3)(C). Pub. L. 104–134, § 31001(i)(2), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “For purposes of this paragraph, the term ‘included Federal loan program’ means any program—
“(i) under which the United States or a Federal agency makes, guarantees, or insures loans, and
“(ii) with respect to which there is in effect a determination by the Director of the Office of Management and Budget (which has been published in the Federal Register) that the application of this paragraph to such program will substantially prevent or reduce future delinquencies under such program.”
Subsec. (l)(6)(B). Pub. L. 104–193, § 316(g)(4)(A), added subpar. (B). Former subpar. (B) redesignated (C).
Subsec. (l)(6)(C). Pub. L. 104–193, § 316(g)(4)(B)(ii), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “The Secretary shall disclose return information under subparagraph (A) only for purposes of, and to the extent necessary in, establishing and collecting child support obligations from, and locating, individuals owing such obligations.”
Pub. L. 104–193, § 316(g)(4)(A), redesignated subpar. (B) as (C).
Subsec. (l)(7)(D)(i). Pub. L. 104–193, § 110(l)(2), formerly § 110(l)(3), as renumbered by Pub. L. 105–33, § 5514(a)(2), substituted “a State program funded” for “aid to families with dependent children provided under a State plan approved”.
Subsec. (l)(10). Pub. L. 104–193, § 110(l)(4)(A), which directed substitution of “(c), (d), or (e)” for “(c) or (d)” wherever appearing, was repealed by Pub. L. 105–33, § 5514(a)(1).
Subsec. (l)(10)(A). Pub. L. 104–134, § 31001(g)(2), inserted “and to officers and employees of the Department of the Treasury in connection with such reduction” after “6402” in introductory provisions.
Subsec. (l)(10)(B). Pub. L. 104–193, § 110(l)(4)(B), which directed insertion, at end, of “Any return information disclosed with respect to section 6402(e) shall only be disclosed to officers and employees of the State agency requesting such information.”, was repealed by Pub. L. 105–33, § 5514(a)(1).
Subsec. (l)(15). Pub. L. 104–168, § 1206(a), added par. (15).
Subsec. (p)(3)(A). Pub. L. 104–168, § 1206(b)(2), substituted “or (7)(A)(ii)” for “(7)(A)(ii), or (8)” and “(14), or (15)” for “or (14)”.
Subsec. (p)(4). Pub. L. 104–193, § 316(g)(4)(B)(iii), substituted “paragraph (6)(A) or (12)(B) of subsection (l)” for “subsection (l)(12)(B)” in provisions following subpar. (F)(iii).
Pub. L. 104–193, § 110(l)(5), which directed substitution, in introductory provisions, of “(9), (10), or (12)” for “(9), or (12)” and “(5)” for “(5), (10)”, was repealed by Pub. L. 105–33, § 5514(a)(1).
Pub. L. 104–168, § 1206(b)(3)(B), which directed amendment of introductory provisions of par. (4) by substituting “(i)(3)(B)(i),” for “(i)(3)(B)(i), or (8)”, was executed by making the substitution for “(i)(3)(B)(i) or (8)” to reflect the probable intent of Congress.
Pub. L. 104–168, § 1206(b)(3)(A), (C), substituted “or (5)” for “(5), or (8)” and “(9), (12), or (15)” for “(9), or (12)” in introductory provisions.
Subsec. (p)(4)(F)(ii). Pub. L. 104–168, § 1206(b)(4), substituted “or (5)” for “(5), or (8)” and “(14), or (15)” for “or (14)”.
1994—Subsec. (l)(5). Pub. L. 103–296, § 311(b), substituted “for the purpose of—” for “for the purpose of”, inserted subpar. (A) designation, substituted “program; or” for “program.”, and added subpar. (B).
Pub. L. 103–296, § 108(h)(6), substituted “Social Security Administration” for “Department of Health and Human Services” in heading and “Commissioner of Social Security” for “Secretary of Health and Human Services” in text.
1993—Subsec. (d)(4). Pub. L. 103–66, § 13444(a), added par. (4).
Subsec. (l)(7). Pub. L. 103–66, § 13403(b), inserted “, or certain housing assistance programs” after “Code” in heading.
Subsec. (l)(7)(D). Pub. L. 103–66, §§ 13401(a), 13403(a)(4), in closing provisions, substituted “September 30, 1998” for “September 30, 1997” in second sentence and inserted at end “Clause (ix) shall not apply after September 30, 1998.”
Subsec. (l)(7)(D)(ix). Pub. L. 103–66, § 13403(a)(1)–(3), added cl. (ix).
Subsec. (l)(12)(B)(i). Pub. L. 103–66, § 13561(a)(2)(A), inserted “, above an amount (if any) specified by the Secretary of Health and Human Services,” after “section 3401(a))”.
Subsec. (l)(12)(B)(ii). Pub. L. 103–66, § 13561(a)(2)(B), inserted “, above an amount (if any) specified by the Secretary of Health and Human Services,” after “wages”.
Subsec. (l)(12)(E)(ii). Pub. L. 103–66, § 13561(e)(2)(B), amended heading and text of cl. (ii) generally. Prior to amendment, text read as follows: “The term ‘group health plan’ means—
“(I) any group health plan (as defined in section 5000(b)(1)), and
“(II) any large group health plan (as defined in section 5000(b)(2)).”
Subsec. (l)(12)(F)(i). Pub. L. 103–66, § 13561(a)(2)(C)(i), substituted “1998” for “1995”.
Subsec. (l)(12)(F)(ii)(I). Pub. L. 103–66, § 13561(a)(2)(C)(ii), substituted “1997” for “1994”.
Subsec. (l)(12)(F)(ii)(II). Pub. L. 103–66, § 13561(a)(2)(C)(iii), substituted “1998” for “1995”.
Subsec. (l)(13). Pub. L. 103–66, § 13402(a), added par. (13).
Subsec. (l)(14). Pub. L. 103–182, § 522(a), added par. (14).
Subsec. (m)(4). Pub. L. 103–66, § 13402(b)(1), amended par. heading generally, substituting “Individuals who owe an overpayment of Federal Pell grants or who have defaulted on student loans administered by the Department of Education” for “Individuals who have defaulted on student loans administered by the Department of Education”.
Subsec. (m)(4)(A). Pub. L. 103–66, § 13402(b)(1), amended heading and text subpar. (A) generally. Prior to amendment, text read as follows: “Upon written request by the Secretary of Education, the Secretary may disclose the mailing address of any taxpayer who has defaulted on a loan—
“(i) made under part B or E of title IV of the Higher Education Act of 1965, or
“(ii) made pursuant to section 3(a)(1) of the Migration and Refugee Assistance Act of 1962 to a student at an institution of higher education,
for use only by officers, employees, or agents of the Department of Education for purposes of locating such taxpayer for purposes of collecting such loan.”
Subsec. (m)(4)(B)(i). Pub. L. 103–66, § 13402(b)(2)(A), substituted “under part B or D” for “under part B”.
Subsec. (m)(4)(B)(ii). Pub. L. 103–66, § 13402(b)(2)(B), substituted “under subpart 1 of part A, or part D or E, of title IV” for “under part E of title IV”.
Subsec. (p)(3)(A). Pub. L. 103–182, § 522(b), substituted “(13), or (14)” for “or (13)”.
Pub. L. 103–66, § 13402(b)(3)(A), substituted “(11), (12), or (13), (m)” for “(11), or (12), (m)”.
Subsec. (p)(4). Pub. L. 103–182, § 522(b), substituted “(13), or (14)” for “or (13)” in introductory provisions.
Pub. L. 103–66, § 13402(b)(3)(B)(i), substituted “(10), (11), or (13),” for “(10), or (11),” in introductory provisions.
Subsec. (p)(4)(F)(ii). Pub. L. 103–182, § 522(b), substituted “(13), or (14)” for “or (13)”.
Pub. L. 103–66, § 13402(b)(3)(B)(ii), substituted “(11), (12), or (13),” for “(11), or (12),”.
1992—Subsec. (l)(7)(D). Pub. L. 102–568, § 602(b)(1), substituted “September 30, 1997” for “September 30, 1992” in concluding provisions.
Subsec. (l)(7)(D)(viii)(II), (III). Pub. L. 102–568, § 602(b)(2), substituted “1315” for “415” in subcl. (II) and “sections 1710(a)(1)(I), 1710(a)(2), 1710(b), and 1712(a)(2)(B)” for “section 610(a)(1)(I), 610(a)(2), 610(b), and 612(a)(2)(B)” in subcl. (III).
1990—Subsec. (e)(1)(A)(iv). Pub. L. 101–508, § 11101(d)(6), which directed the substitution of “section 1(g)” for “section 1(j)”, could not be executed because “section 1(j)” did not appear in text after amendment by Pub. L. 100–647, § 1014(e)(4). See 1988 Amendment note below.
Subsec. (k)(7). Pub. L. 101–508, § 11212(b)(3), added par. (7).
Subsec. (l)(7). Pub. L. 101–508, § 8051(a), substituted “, the Food Stamp Act of 1977, or title 38, United States Code” for “or the Food Stamp Act of 1977” in heading and added cl. (viii) and concluding provisions at end of subpar. (D).
Subsec. (l)(12)(F). Pub. L. 101–508, § 4203(a)(2), substituted “September 30, 1995” for “September 30, 1991” in cl. (i), “1994” for “1990” in cl. (ii)(I), and “1995” for “1991” in cl. (ii)(II).
Subsec. (m)(7). Pub. L. 101–508, § 5111(b)(1), added par. (7).
Subsec. (n). Pub. L. 101–508, § 11313(a), substituted “the programming” for “and the programming” and inserted “and the providing of other services,”.
Subsec. (p)(4). Pub. L. 101–508, § 5111(b)(2), which directed the substitution of “paragraph (2), (4), (6), or (7) of subsection (m)” for “subsection (m)(2), (4), or (6)” in the provisions of par. (4) “following subparagraph (f)(iii)”, was executed by making the substitution in the provisions following subpar. (F)(iii), to reflect the probable intent of Congress.
1989—Subsec. (a)(3). Pub. L. 101–239, § 6202(a)(1)(B)(i), inserted “(l)(12),” after “subsection (e)(1)(D)(iii),”.
Subsec. (d)(1). Pub. L. 101–239, § 7841(d)(1), struck out “45,” after “32, 44,”.
Subsec. (l)(12). Pub. L. 101–239, § 6202(a)(1)(A), added par. (12).
Subsec. (p)(3)(A). Pub. L. 101–239, § 6202(a)(1)(B)(ii), substituted “(11), or (12)” for “or (11)”.
Subsec. (p)(4). Pub. L. 101–239, § 6202(a)(1)(B)(v), inserted “or which receives any information under subsection (l)(12)(B) and which discloses any such information to any agent” after “address to any agency” in penultimate sentence.
Pub. L. 101–239, § 6202(a)(1)(B)(iii), substituted “(9), or (12) shall” for “or (9) shall” in introductory provisions.
Subsec. (p)(4)(F)(ii). Pub. L. 101–239, § 6202(a)(1)(B)(iv), substituted “(11), or (12)” for “or (11)”.
1988—Subsec. (b)(5)(A). Pub. L. 100–647, § 1012(bb)(3)(B), substituted “and the Commonwealth of the Northern Mariana Islands” for “the Commonwealth of the Northern Mariana Islands, the Republic of the Marshall Islands, the Federated States of Micronesia, and the Republic of Palau”.
Subsec. (b)(5)(B)(i). Pub. L. 100–647, § 6251, substituted “250,000” for “2,000,000”.
Subsec. (d). Pub. L. 100–690, § 7602(d)(2), amended subsec. (d) heading generally, inserting “and State and local law enforcement agencies” after “officials”.
Subsec. (d)(3). Pub. L. 100–690, § 7602(c), added par. (3).
Subsec. (e)(1)(A)(iv). Pub. L. 100–647, § 1014(e)(4), substituted “section 1(i) or 59(j)” for “section 1(j)”.
Subsec. (i)(8). Pub. L. 100–690, § 7601(b)(1), added par. (8).
Subsec. (k)(4). Pub. L. 100–647, § 1012(bb)(3)(A), substituted “or other convention or bilateral agreement” and “such convention or bilateral agreement” for “or other convention” and “such convention”, respectively.
Subsec. (l)(10). Pub. L. 100–485, § 701(b)(1), amended par. (10) generally. Prior to amendment, par. (10) read as follows:
“(A) Return information from internal revenue service.—The Secretary may, upon receiving a written request, disclose to officers and employees of an agency seeking a reduction under section 6402(c) or 6402(d)—
“(i) the fact that a reduction has been made or has not been made under such subsection with respect to any person;
“(ii) the amount of such reduction; and
“(iii) taxpayer identifying information of the person against whom a reduction was made or not made.
“(B) Restriction on use of disclosed information.—Any officers and employees of an agency receiving return information under subparagraph (A) shall use such information only for the purposes of, and to the extent necessary in, establishing appropriate agency records or in the defense of any litigation or administrative procedure ensuing from reduction made under section 6402(c) or section 6402(d).”
Subsec. (l)(11), (12). Pub. L. 100–485, § 701(b)(2)(A), redesignated former par. (12) as (11) and struck out former par. (11) which related to disclosure of certain information to State agencies seeking a reduction under section 6402(c) and restricted use of that information.
Subsec. (m)(6). Pub. L. 100–647, § 8008(c)(1), added par. (6).
Subsec. (p)(3)(A). Pub. L. 100–690, § 7601(b)(2)(A), substituted “, (7)(A)(ii), or (8)” for “or (7)(A)(ii)”.
Pub. L. 100–485, § 701(b)(2)(B), substituted “(10), or (11)” for “(10), (11), or (12)”.
Subsec. (p)(4). Pub. L. 100–690, § 7601(b)(2)(B), in introductory provisions substituted “(5), or (8)” for “or (5)” and “(i)(3)(B)(i) or (8)” for “(i)(3)(B)(i),”.
Pub. L. 100–647, § 8008(c)(2)(A)(ii), (iii), in concluding provisions substituted “(m)(2), (4), or (6)” for “(m)(2) or (4)” and inserted at end “For purposes of applying this paragraph in any case to which subsection (m)(6) applies, the term ‘return information’ includes related blood donor records (as defined in section 1141(h)(2) of the Social Security Act).”
Pub. L. 100–485, § 701(b)(2)(B), substituted “(10), or (11)” for “(10), (11), or (12)” in introductory provisions.
Subsec. (p)(4)(F)(i). Pub. L. 100–647, § 8008(c)(2)(A)(i)(I), substituted “manner,” for “manner; and”.
Subsec. (p)(4)(F)(ii). Pub. L. 100–690, § 7601(b)(2)(C), substituted “(5), or (8)” for “or (5)”.
Pub. L. 100–485, § 701(b)(2)(B), substituted “(10), or (11)” for “(10), (11), or (12)”.
Subsec. (p)(4)(F)(iii). Pub. L. 100–647, § 8008(c)(2)(A)(i), added cl. (iii).
1986—Subsec. (b)(5). Pub. L. 99–514, § 1568(a)(1), amended par. (5) generally. Prior to amendment, par. (5) read as follows: “The term ‘State’ means any of the 50 States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, the Canal Zone, Guam, American Samoa, the Commonwealth of the Northern Mariana Islands, and the Trust Territory of the Pacific Islands.”
Subsec. (b)(10). Pub. L. 99–514, § 1568(a)(2), added par. (10).
Subsec. (e)(1)(A)(iv). Pub. L. 99–514, § 1411(b), added cl. (iv).
Subsec. (l)(7)(D)(v). Pub. L. 99–514, § 1899A(53), substituted “this title” for “this Code”.
Subsec. (l)(12). Pub. L. 99–335, § 310(a), added par. (12).
Subsec. (p)(3)(A). Pub. L. 99–335, § 310(b)(1), substituted “(10), (11), or (12)” for “(10), or (11)”.
Subsec. (p)(4). Pub. L. 99–335, § 310(b)(2), substituted “(10), (11), or (12)” for “(10), or (11)” in provisions preceding subpar. (A) and in subpar. (F)(ii).
Subsec. (p)(5). Pub. L. 99–386 substituted “year” for “quarter”.
1985—Subsec. (m)(4). Pub. L. 99–92, § 8(h)(1), inserted “administered by the Department of Education” in heading.
Subsec. (m)(5). Pub. L. 99–92, § 8(h)(2), added par. (5).
1984—Subsec. (a)(2). Pub. L. 98–369, § 2651(k)(2), substituted “, any local child support enforcement agency, or any local agency administering a program listed in subsection (l)(7)(D)” for “or of any local child support enforcement agency”.
Subsec. (d)(1). Pub. L. 98–369, § 449(a), substituted “44, 45, 51” for “44, 51”.
Subsec. (l)(5). Pub. L. 98–369, § 2663(j)(5)(E), substituted “Secretary of Health and Human Services” for “Secretary of Health, Education, and Welfare” in heading and text.
Subsec. (l)(6)(A)(i). Pub. L. 98–378, § 19(b)(1), inserted “social security account number (or numbers, if the individual involved has more than one such number),”.
Subsec. (l)(7). Pub. L. 98–369, § 2651(k)(1), substituted provisions relating to information disclosure to Federal, State and local agencies administering programs under the Social Security Act or the Food Stamp Act of 1977 for former provisions which related to information disclosure by the Social Security Administration to the Department of Agriculture and State food stamp agencies.
Pub. L. 98–369, § 453(b)(5), amended directory language of Pub. L. 96–249, § 127(a)(1). See 1980 Amendment note below.
Subsec. (l)(8). Pub. L. 98–369, § 453(b)(6), directed that the par. (7) added by Pub. L. 96–265 be redesignated as par. (8). See 1980 Amendment note below.
Subsec. (l)(8)(A). Pub. L. 98–378, § 19(b)(2), substituted “social security account numbers, net earnings” for “net earnings”.
Subsec. (l)(9). Pub. L. 98–369, § 453(a), added par. (9).
Subsec. (l)(10). Pub. L. 98–369, § 2653(b)(3)(A), added par. (10).
Subsec. (l)(11). Pub. L. 98–378, § 21(f)(1), added par. (11).
Subsec. (p)(3)(A). Pub. L. 98–378, § 21(f)(2), substituted “(10), or (11)” for “or (10)”.
Pub. L. 98–369, § 2653(b)(3)(B)(i), substituted “(9), or (10)” for “or (9)”.
Pub. L. 98–369, § 453(b)(1), which directed that “(5), (7), (8), or (9)” be substituted for “(5), or (7)”, was executed by substituting “(5), (7), (8), or (9)” for “(5), (7), or (8)” to reflect the probable intent of Congress.
Subsec. (p)(4). Pub. L. 98–378, § 21(f)(3), substituted “(10), or (11)” for “or (10)” in provisions preceding subpar. (A).
Pub. L. 98–369, § 2653(b)(3)(B)(ii), substituted “(l)(1), (2), (3), (5), or (10)” for “(l)(1), (2), (3), or (5)” in provisions preceding subpar. (A).
Pub. L. 98–369, § 453(b)(2), which directed that “(7), (8), or (9)” be substituted for “or (7)” in provisions preceding subpar. (A), was executed by substituting “(7), (8), or (9)” for “(7), or (8)” to reflect the probable intent of Congress.
Subsec. (p)(4)(F)(i). Pub. L. 98–369, § 453(b)(3), which directed that “(l)(6), (7), (8), or (9)” be substituted for “(l)(6) or (7)”, was executed by substituting “(l)(6), (7), (8), or (9)” for “(l)(6), (7), or (8)” to reflect the probable intent of Congress.
Subsec. (p)(4)(F)(ii). Pub. L. 98–378, § 21(f)(4), substituted “(10), or (11)” for “or (10)”.
Pub. L. 98–369, § 2653(b)(3)(B)(iii), substituted “(l)(1), (2), (3), (5), or (10)” for “(l)(1), (2), (3), or (5)”.
1983—Subsec. (h)(6). Pub. L. 98–21, § 121(c)(3)(A), added par. (6).
Subsec. (m)(2). Pub. L. 97–452 substituted “sections 3711, 3717, and 3718 of title 31” for “section 3 of the Federal Claims Collection Act of 1966 (31 U.S.C. 952)”, wherever appearing.
Subsec. (p)(4). Pub. L. 98–21, § 121(c)(3)(B), inserted “(h)(6),” after “(h)(2),” in introductory provisions.
Subsec. (p)(4)(F)(ii). Pub. L. 98–21, § 121(c)(3)(B), inserted “(h)(6),” after “(h)(2),”.
1982—Subsec. (a)(3). Pub. L. 97–365, § 8(c)(1), substituted “paragraph (2) or (4)(B) of subsection (m)” for “subsection (m)(4)(B)”.
Subsec. (i)(1) to (5). Pub. L. 97–248, § 356(a), added pars. (1) to (5). Former pars. (1) to (5) were struck out.
Subsec. (i)(6). Pub. L. 97–248, § 356(a), added par. (6). Former par. (6) redesignated (7).
Subsec. (i)(7). Pub. L. 97–258, § 3(f)(4), substituted “section 713 of title 31, United States Code” for “section 117 of the Budget and Accounting Procedures Act of 1950 (31 U.S.C. 67)” in subpar. (A)(i). Notwithstanding the directory language that amendment be made to subsec. (i)(6), the amendment was executed to subsec. (i)(7) to reflect the probable intent of Congress and the intervening redesignation of subsec. (i)(6) as (i)(7) by Pub. L. 97–248.
Pub. L. 97–248, §§ 356(a), 358(a), (b), redesignated former par. (6) as (7) and, in par. (7) as so redesignated, substituted “subparagraph (C)” for “subparagraph (B)” in subpar. (A), added subpar. (B), redesignated former subpar. (B) as (C), and in subpar. (C) as so redesignated substituted “subparagraph (A) or (B)” for “subparagraph (A)”.
Subsec. (l)(3). Pub. L. 97–365, § 7(a), substituted provisions relating to the disclosure to heads of Federal agencies administering Federal loan programs whether or not an applicant for a loan under such program has a tax delinquent account, for provisions which related to disclosure of returns and return information to Privacy Protection Study Commission.
Subsec. (l)(4)(A)(ii). Pub. L. 97–258, § 3(f)(5), substituted “section 330 of title 31, United States Code” for “section 3 of the Act of July 7, 1884 (23 Stat. 258; 31 U.S.C. 1026)”.
Subsec. (m)(2). Pub. L. 97–365, § 8(a), designated existing provisions as subpar. (A), inserted reference to exception provided by subpar. (B) and substituted “disclose the mailing address of a taxpayer for use by officers, employees, or agents of a Federal agency for purposes of locating such taxpayer” for “disclose the mailing address of a taxpayer to officers and employees of an agency personally and directly engaged in, and solely for their use in, preparation for any administrative or judicial proceeding (or investigation which may result in such a proceeding)”, and added subpar. (B).
Pub. L. 97–258, § 3(f)(6), substituted “section 3711 of title 31, United States Code” for “section 3 of the Federal Claims Collection Act of 1966”.
Subsec. (p)(3)(A). Pub. L. 97–248, § 356(b)(1)(A), substituted “(7)(A)(ii)” for “(6)(A)(ii)”.
Subsec. (p)(3)(C)(i). Pub. L. 97–365, § 7(b)(1), substituted “(l)(6)” for “(l)(3) or (6)”.
Pub. L. 97–248, § 356(b)(1)(B), inserted “, (i)(3)(B)(i),” after “described in subsection (d)”.
Subsec. (p)(3)(C)(i)(II). Pub. L. 97–248, § 356(b)(1)(C), inserted “or otherwise” after “such requests”.
Subsec. (p)(4). Pub. L. 97–365, § 7(b)(2), substituted “(l)(1), (2), (3),” for “(l)(1), (2),” and “(l)(6),” for “(l)(3), (6),” in introductory provisions, and in subpar. (F)(ii) substituted “(l)(1), (2), (3), or (5), or (o)(1),” for “(l)(1), (2), or (5), or (o)(1), the commission described in subsection (l)(3)”.
Pub. L. 97–365, § 8(b), inserted last sentence providing that in the case of any agency which receives any mailing address under subsection (m)(2) or (4) and which discloses any such mailing address to any agent, this paragraph shall apply to such agency and each such agent (except that, in the case of an agent, any report to the Secretary or other action with respect to the Secretary shall be made or taken through such agency).
Pub. L. 97–248, § 356(b)(1)(D), (E), substituted “(i)(1), (2), (3), or (5)” for “(i)(1), (2), or (5)” wherever appearing, and inserted “, (i)(3)(B)(i),” after “(d)” wherever appearing.
Subsec. (p)(6)(B)(i). Pub. L. 97–248, § 356(b)(1)(F), substituted “subsection (i)(7)(A)(ii)” for “subsection (i)(6)(A)(ii)”.
1981—Subsec. (b)(2). Pub. L. 97–34 inserted prohibition against disclosure of methods for selection of tax returns for audit.
1980—Subsec. (d). Pub. L. 96–598 designated existing provision as par. (1), inserted heading “In general” and in text substituted “to receive the returns” for “to receive the return”, and added par. (2).
Subsec. (e)(4). Pub. L. 96–589, § 3(c)(1), added par. (4). Former par. (4), relating to public inspection of returns of persons whose property was in the hands of a trustee in bankruptcy or receiver, was struck out.
Subsec. (e)(5). Pub. L. 96–589, § 3(c)(1), added par. (5). Former par. (5) redesignated (6).
Subsec. (e)(6). Pub. L. 96–589, § 3(c)(1), (2), redesignated former par. (5) as (6), and in par. (6) as so redesignated, inserted reference to par. (5). Former par. (6) redesignated (7).
Subsec. (e)(7). Pub. L. 96–589, § 3(c)(1), redesignated former par. (6) as (7).
Subsec. (l)(7). Pub. L. 96–249, § 127(a)(1), as amended by Pub. L. 96–611, § 11(a)(1), and Pub. L. 98–369, § 453(b)(5), added par. (7). Paragraph as originally enacted by Pub. L. 96–249 was designated subsec. (i)(7), but was redesignated subsec. (l)(7) through amendment by Pub. L. 96–611 and Pub. L. 98–369.
Subsec. (l)(8). Pub. L. 96–265, § 408(a)(1), as amended by Pub. L. 96–611, § 11(a)(2)(A), added par. (8). Paragraph as originally enacted by Pub. L. 96–265 was designated (7), but was redesignated (8) through the amendment by Pub. L. 96–611.
Subsec. (m)(4)(A). Pub. L. 96–499 substituted references to Secretary of Education for references to Commissioner of Education, designated existing provisions in part as cl. (i) and, as so designated, inserted reference to part B of title IV of the Higher Education Act of 1965, added cl. (ii), and provided that such disclosures were for use only by officers, employees, or agents of the Department of Education.
Subsec. (m)(4)(B). Pub. L. 96–499 substituted references to Secretary of Education for references to Commissioner of Education, designated existing provisions in part as cl. (ii), and added cl. (i).
Subsec. (p)(3)(A). Pub. L. 96–265, § 408(a)(2)(A), as amended by Pub. L. 96–611, § 11(a)(2)(B)(i), substituted “(l)(1), (4)(B), (5), (7), or (8)” for “(l)(1), (4)(B), (5), or (7)”. Section 408(a)(2)(A) of Pub. L. 96–265 was amended by Pub. L. 96–611 to reflect the redesignations of subsec. (l)(7) and (8) by Pub. L. 96–611.
Pub. L. 96–249, § 127(a)(2)(A), substituted “(l)(1), (4)(B), (5), or (7)” for “(l)(1) or (4)(B) or (5)”.
Subsec. (p)(4). Pub. L. 96–265, § 408(a)(2)(B), as amended by Pub. L. 96–611, § 11(a)(2)(B)(ii), substituted “(l)(3), (6), (7), or (8)” for “(l)(3), (6), or (7)” in introductory provisions. Section 408(a)(2)(B) of Pub. L. 96–265 was amended by Pub. L. 96–611 to reflect the redesignations of subsec. (l)(7) and (8) by Pub. L. 96–611.
Pub. L. 96–249, § 127(a)(2)(B), substituted “(l)(3), (6), or (7)” for “(l)(3) or (6)” in provisions preceding subpar. (A).
Subsec. (p)(4)(F)(i). Pub. L. 96–265, § 408(a)(2)(C), as amended by Pub. L. 96–611, § 11(a)(2)(B)(iii), substituted “(l)(6), (7), or (8)” for “(l)(6) or (7)”. Section 408(a)(2)(C) of Pub. L. 96–265 was amended by Pub. L. 96–611 to reflect the redesignations of subsec. (l)(7) and (8) by Pub. L. 96–611.
Pub. L. 96–249, 127(a)(2)(C), substituted “(l)(6) or (7)” for “(l)(6)”.
1978—Subsec. (a)(3). Pub. L. 95–600, § 701(bb)(1)(B), inserted “, subsection (m)(4)(B),” after “subsection (e)(1)(D)(iii)”.
Subsec. (d). Pub. L. 95–600, § 701(bb)(2), inserted “31,” after “21, 23, 24,”.
Subsec. (h)(2). Pub. L. 95–600, § 503(a), substituted “In a matter involving tax administration, a” for “A”, “officers and employees” for “attorneys” after “open to inspection by or disclosure to”, inserted “any proceeding before a Federal grand jury or” after “for their use in”, and struck out “in a matter involving tax administration” after “or any Federal or State court”.
Subsec. (h)(2)(A). Pub. L. 95–600, § 503(b)(1), substituted “the proceeding” for “such proceeding” and inserted “or the proceeding arose out of, or in connection with, determining the taxpayer’s civil or criminal liability, or the collection of such civil liability in respect of any tax imposed under this title”.
Subsec. (h)(4)(A). Pub. L. 95–600, § 503(b)(2), substituted “the taxpayer is a party to the proceeding, or the proceeding arose out of, or in connection with, determining the taxpayer’s civil or criminal liability, or the collection of such civil liability, in respect of any tax imposed under this title” for “if the taxpayer is a party to such proceeding”.
Subsec. (i)(2), (3). Pub. L. 95–600, § 701(bb)(3), (4), inserted provisions relating to name and address of taxpayer not being treated as return information.
Subsec. (k)(4). Pub. L. 95–600, § 701(bb)(5), struck out reference to income tax in heading and inserted provisions relating to gift and estate tax and exchange of tax information.
Subsec. (m). Pub. L. 95–600, § 701(bb)(1)(A), reenacted pars. (1) to (3) without change and added par. (4).
1977—Subsec. (m). Pub. L. 95–210 changed the statement in the existing provisions describing the Secretary’s authority by substituting provisions that the Secretary “may disclose” for provisions under which the Secretary was “authorized to disclose”, inserted headings at beginning of existing pars. (1) and (2), and added par. (3).
1976—Pub. L. 94–455 among other changes, substituted provisions treating income tax returns as public records and allowing inspection only under regulation approved by the President except in certain enumerated situations for provisions treating return information as confidential and not subject to disclosure except in limited situations and inserted provisions defining “return” and “return information” and provisions prohibiting tax information from being furnished by the Internal Revenue Service to another agency unless the other agency establishes procedures for safeguarding the information it receives.
Subsec. (g). Pub. L. 94–202 added subsec. (g) relating to disclosure of information to Secretary of Health, Education, and Welfare.
1974—Subsec. (g). Pub. L. 93–406 added subsec. (g) relating to disclosure of information with respect to deferred compensation plans.
1966—Pub. L. 89–713 substituted “disclosure of information as to persons filing income tax returns” for “lists of taxpayers” in section catchline and, in subsec. (f), substituted provisions authorizing the furnishing to an inquirer of the information as to whether or not a person has filed an income tax return in a designated internal revenue district for a particular taxable year for provisions directing the preparation of lists containing the name and post-office address of each person making an income tax return in an internal revenue district to be made available for public inspection in the office of the principal internal revenue officer for the internal revenue district in which the return was filed.
1965—Subsec. (a)(2). Pub. L. 89–44 substituted “B and C” for “B, C, and D”.
1964—Subsec. (a)(2). Pub. L. 88–563 inserted reference to chapter 41.
Words “magistrate judge” substituted for “magistrate” wherever appearing in subsec. (i) pursuant to section 321 of Pub. L. 101–650, set out as a note under section 631 of Title 28, Judiciary and Judicial Procedure.
Pub. L. 114–184, § 2(c), June 30, 2016, 130 Stat. 537, provided that:
Pub. L. 114–113, div. Q, title IV, § 403(b), Dec. 18, 2015, 129 Stat. 3118, provided that:
Pub. L. 114–94, div. C, title XXXII, § 32102(g)(3), Dec. 4, 2015, 129 Stat. 1736, provided that:
Pub. L. 112–240, title II, § 209(c), Jan. 2, 2013, 126 Stat. 2326, provided that:
Pub. L. 111–198, § 4(e), July 2, 2010, 124 Stat. 1357, provided that:
Except as otherwise provided, amendment by Pub. L. 111–3 effective Apr. 1, 2009, see section 3 of Pub. L. 111–3, set out as an Effective Date note under section 1396 of Title 42, The Public Health and Welfare.
Pub. L. 111–3, title VII, § 702(f)(3), Feb. 4, 2009, 123 Stat. 111, provided that:
Pub. L. 110–428, § 2(d), Oct. 15, 2008, 122 Stat. 4840, provided that:
Pub. L. 110–343, div. C, title IV, § 402(c), Oct. 3, 2008, 122 Stat. 3876, provided that:
Amendment by Pub. L. 110–328 applicable to refunds payable under section 6402 of this title on or after Sept. 30, 2008, see section 3(e) of Pub. L. 110–328, set out as a note under section 3304 of this title.
Amendment of this section and repeal of Pub. L. 110–234 by Pub. L. 110–246 effective May 22, 2008, the date of enactment of Pub. L. 110–234, except as otherwise provided, see section 4 of Pub. L. 110–246, set out as a note under section 8701 of Title 7, Agriculture.
Amendment by section 4002(b)(1)(B), (H), (2)(O) of Pub. L. 110–246 effective Oct. 1, 2008, see section 4407 of Pub. L. 110–246, set out as a note under section 1161 of Title 2, The Congress.
Pub. L. 110–245, title I, § 108(c), June 17, 2008, 122 Stat. 1631, provided that:
Pub. L. 110–142, § 8(c)(2), Dec. 20, 2007, 121 Stat. 1807, provided that:
Amendment by Pub. L. 110–28 applicable to returns prepared after May 25, 2007, see section 8246(c) of Pub. L. 110–28, set out as a note under section 6060 of this title.
Pub. L. 109–432, div. A, title I, § 122(a)(2), Dec. 20, 2006, 120 Stat. 2944, provided that:
Pub. L. 109–432, div. A, title I, § 122(b)(2), Dec. 20, 2006, 120 Stat. 2944, provided that:
Pub. L. 109–432, div. A, title I, § 122(c)(2), Dec. 20, 2006, 120 Stat. 2944, provided that:
Pub. L. 109–432, div. A, title IV, § 421(c), Dec. 20, 2006, 120 Stat. 2972, provided that:
Pub. L. 109–280, title XII, § 1224(c), Aug. 17, 2006, 120 Stat. 1093, provided that:
Pub. L. 109–135, title III, § 305(a)(2), Dec. 21, 2005, 119 Stat. 2609, provided that:
Pub. L. 109–135, title III, § 305(b)(2), Dec. 21, 2005, 119 Stat. 2609, provided that:
Pub. L. 109–135, title III, § 305(c)(2), Dec. 21, 2005, 119 Stat. 2609, provided that:
Pub. L. 109–135, title IV, § 406(b), Dec. 21, 2005, 119 Stat. 2634, provided that:
Amendment by Pub. L. 108–357 applicable to disclosures of return or return information with respect to taxable years beginning after Dec. 31, 2004, see section 413(d)(2) of Pub. L. 108–357, set out as an Effective and Termination Dates of 2004 Amendments note under section 1 of this title.
Pub. L. 108–311, title III, § 311(b), Oct. 4, 2004, 118 Stat. 1181, provided that:
Pub. L. 108–311, title III, § 320(c), Oct. 4, 2004, 118 Stat. 1182, provided that:
Pub. L. 108–89, title II, § 201(b), Oct. 1, 2003, 117 Stat. 1132, provided that:
Amendment by Pub. L. 107–296 effective 60 days after Nov. 25, 2002, see section 4 of Pub. L. 107–296, set out as an Effective Date note under section 101 of Title 6, Domestic Security.
Pub. L. 107–147, title IV, § 416(c)(2), Mar. 9, 2002, 116 Stat. 55, provided that:
Pub. L. 107–134, title II, § 201(d), Jan. 23, 2002, 115 Stat. 2444, provided that:
Amendment by section 1(a)(7) [title III, § 304(a)] of Pub. L. 106–554 effective Dec. 21, 2000, see section 1(a)(7) [title III, § 304(d)] of Pub. L. 106–554, set out as a note under section 6110 of this title.
Amendment by section 1(a)(7) [title III, § 313(c)] of Pub. L. 106–554 effective as if included in the provisions of the Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105–206, to which such amendment relates, see section 1(a)(7) [title III, § 313(f)] of Pub. L. 106–554, set out as a note under section 6015 of this title.
Pub. L. 106–170, title V, § 521(a)(3), Dec. 17, 1999, 113 Stat. 1925, provided that:
Amendment by section 4002(a), (h) of Pub. L. 105–277 effective as if included in the provision of the Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105–206, to which such amendment relates, see section 4002(k) of Pub. L. 105–277, set out as a note under section 1 of this title.
Pub. L. 105–277, div. J, title IV, § 4006(a)(3), Oct. 21, 1998, 112 Stat. 2681–912, provided that:
Amendment by section 1101(b) of Pub. L. 105–206 effective July 22, 1998, see section 1101(d) of Pub. L. 105–206, set out as a note under section 7802 of this title.
Pub. L. 105–206, title III, § 3702(c), July 22, 1998, 112 Stat. 777, provided that:
Pub. L. 105–206, title III, § 3708(b), July 22, 1998, 112 Stat. 779, provided that:
Pub. L. 105–206, title III, § 3711(d), July 22, 1998, 112 Stat. 781, provided that:
Pub. L. 105–206, title VI, § 6019(d), July 22, 1998, 112 Stat. 823, provided that:
Amendment by section 6023(22) of Pub. L. 105–206 effective July 22, 1998, see section 6023(32) of Pub. L. 105–206, set out as a note under section 34 of this title.
Amendment by sections 6007(f)(4), 6009(d), and 6012(b)(2), (4) of Pub. L. 105–206 effective, except as otherwise provided, as if included in the provisions of the Taxpayer Relief Act of 1997, Pub. L. 105–34, to which such amendment relates, see section 6024 of Pub. L. 105–206, set out as a note under section 1 of this title.
Pub. L. 105–34, title X, § 1023(b), Aug. 5, 1997, 111 Stat. 923, provided that:
Pub. L. 105–34, title X, § 1026(c), Aug. 5, 1997, 111 Stat. 925, provided that:
Amendment by section 1201(b)(2) of Pub. L. 105–34 applicable to taxable years beginning after Dec. 31, 1997, see section 1201(c) of Pub. L. 105–34, set out as a note under section 59 of this title.
Pub. L. 105–34, title XII, § 1205(d), Aug. 5, 1997, 111 Stat. 998, provided that:
Pub. L. 105–34, title XII, § 1283(c), Aug. 5, 1997, 111 Stat. 1038, provided that:
Amendment by section 5514(a)(1), (2) of Pub. L. 105–33 effective as if included in section 110 of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996, Pub. L. 104–193, at the time such section 110 became law, see section 5518(c) of Pub. L. 105–33, set out as a note under section 51 of this title.
Amendment by section 11024(b)(1)–(7) of Pub. L. 105–33 effective Oct. 1, 1997, except as otherwise provided in title XI of Pub. L. 105–33, see section 11721 of Pub. L. 105–33, set out as a note under section 4246 of Title 18, Crimes and Criminal Procedure.
Amendment by section 110(l)(2), (4), (5) of Pub. L. 104–193 effective July 1, 1997, with transition rules relating to State options to accelerate such date, rules relating to claims, actions, and proceedings commenced before such date, rules relating to closing out of accounts for terminated or substantially modified programs and continuance in office of Assistant Secretary for Family Support, and provisions relating to termination of entitlement under AFDC program, see section 116 of Pub. L. 104–193, as amended, set out as an Effective Date note under section 601 of Title 42, The Public Health and Welfare.
For effective date of amendment by section 316(g)(4) of Pub. L. 104–193, see section 395(a)–(c) of Pub. L. 104–193, set out as a note under section 654 of Title 42.
Pub. L. 104–168, title IV, § 403(b), July 30, 1996, 110 Stat. 1460, provided that:
Pub. L. 104–168, title IX, § 902(b), July 30, 1996, 110 Stat. 1466, provided that:
Pub. L. 104–168, title XII, § 1206(c), July 30, 1996, 110 Stat. 1473, provided that:
Amendment by section 108(h)(6) of Pub. L. 103–296 effective Mar. 31, 1995, see section 110(a) of Pub. L. 103–296, set out as a note under section 401 of Title 42, The Public Health and Welfare.
Pub. L. 103–296, title III, § 311(c), Aug. 15, 1994, 108 Stat. 1526, provided that:
Pub. L. 103–182, title V, § 522(c)(1), Dec. 8, 1993, 107 Stat. 2161, provided that:
Pub. L. 103–66, title XIII, § 13401(b), Aug. 10, 1993, 107 Stat. 563, provided that:
Pub. L. 103–66, title XIII, § 13402(c), Aug. 10, 1993, 107 Stat. 565, provided that:
Pub. L. 103–66, title XIII, § 13403(c), Aug. 10, 1993, 107 Stat. 565, provided that:
Pub. L. 103–66, title XIII, § 13444(b), Aug. 10, 1993, 107 Stat. 570, provided that:
Pub. L. 101–508, title IV, § 4203(d), Nov. 5, 1990, 104 Stat. 1388–108, as amended by Pub. L. 103–432, title I, § 151(c)(8), Oct. 31, 1994, 108 Stat. 4436, provided that:
[Pub. L. 103–432, title I, § 151(c)(8), Oct. 31, 1994, 108 Stat. 4436, provided that the amendment made by that section to section 4203(d) of Pub. L. 101–508, set out above, is effective as if included in the enactment of Pub. L. 101–508.]
Amendment by section 11101(d)(6) of Pub. L. 101–508 applicable to taxable years beginning after Dec. 31, 1990, see section 11101(e) of Pub. L. 101–508, set out as a note under section 1 of this title.
Amendment by section 11212(b)(3) of Pub. L. 101–508 effective Dec. 1, 1990, see section 11212(f)(2) of Pub. L. 101–508, set out as a note under section 4081 of this title.
Pub. L. 101–508, title XI, § 11313(b), Nov. 5, 1990, 104 Stat. 1388–455, provided that:
Pub. L. 101–239, title VI, § 6202(a)(1)(D), Dec. 19, 1989, 103 Stat. 2228, provided that:
Pub. L. 100–690, title VII, § 7601(b)(3), Nov. 18, 1988, 102 Stat. 4504, as amended by Pub. L. 101–647, title XXXIII, § 3302(a), Nov. 29, 1990, 104 Stat. 4917, provided that:
Pub. L. 100–690, title VII, § 7602(e), Nov. 18, 1988, 102 Stat. 4508, provided that:
Pub. L. 100–647, title I, § 1012(bb)(3)(C), Nov. 10, 1988, 102 Stat. 3534, provided that:
Amendment by section 1014(e)(4) of Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title.
Pub. L. 100–485, title VII, § 701(b)(3), Oct. 13, 1988, 102 Stat. 2426, provided that:
Amendment by section 1411(b) of Pub. L. 99–514 applicable to taxable years beginning after Dec. 31, 1986, see section 1411(c) of Pub. L. 99–514, set out as a note under section 1 of this title.
Pub. L. 99–514, title XV, § 1568(b), Oct. 22, 1986, 100 Stat. 2764, provided that:
Amendment by Pub. L. 99–92 effective Oct. 1, 1985, see section 10(a) of Pub. L. 99–92, set out as a note under section 296k of Title 42, The Public Health and Welfare.
Pub. L. 98–378, § 21(g), Aug. 16, 1984, 98 Stat. 1326, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
Pub. L. 98–369, div. A, title IV, § 449(b), July 18, 1984, 98 Stat. 818, provided that:
Amendment by section 453(a)–(b)(3), (6) of Pub. L. 98–369 effective on first day of first calendar month which begins more than 90 days after July 18, 1984, see section 456(a) of Pub. L. 98–369, set out as an Effective Date note under section 5101 of this title.
Amendment by section 2651(k) of Pub. L. 98–369 effective July 18, 1984, see section 2651(l)(1) of Pub. L. 98–369, set out as an Effective Date note under section 1320b–7 of Title 42, The Public Health and Welfare.
Amendment by section 2653(b)(3) of Pub. L. 98–369 applicable to refunds payable under section 6402 of this title after Dec. 31, 1985, see section 2653(c) of Pub. L. 98–369, as amended, set out as a note under section 6402 of this title.
Amendment by section 2663(j)(5)(E) of Pub. L. 98–369 effective July 18, 1984, but not to be construed as changing or affecting any right, liability, status or interpretation which existed (under the provisions of law involved) before that date, see section 2664(b) of Pub. L. 98–369, set out as a note under section 401 of Title 42, The Public Health and Welfare.
Amendment by Pub. L. 98–21 applicable to benefits received after Dec. 31, 1983, in taxable years ending after such date, except for any portion of a lump-sum payment of social security benefits received after Dec. 31, 1983, if the generally applicable payment date for such portion was before Jan. 1, 1984, see section 121(g) of Pub. L. 98–21, set out as an Effective Date note under section 86 of this title.
Pub. L. 97–365, § 7(c), Oct. 25, 1982, 96 Stat. 1753, provided that:
Pub. L. 97–365, § 8(d), Oct. 25, 1982, 96 Stat. 1754, provided that:
Pub. L. 97–248, title III, § 356(c), Sept. 3, 1982, 96 Stat. 645, provided that:
Pub. L. 97–248, title III, § 358(c), Sept. 3, 1982, 96 Stat. 648, provided that:
Pub. L. 97–34, title VII, § 701(b), Aug. 13, 1981, 95 Stat. 340, provided that:
Pub. L. 96–611, § 11(a)(3), Dec. 28, 1980, 94 Stat. 3574, provided that:
Pub. L. 96–598, § 3(b), Dec. 24, 1980, 94 Stat. 3488, provided that:
Amendment by Pub. L. 96–589 applicable to bankruptcy cases commencing more than 90 days after Dec. 24, 1980, see section 7(b) of Pub. L. 96–589, set out as a note under section 108 of this title.
Pub. L. 96–499, title III, § 302(c), Dec. 5, 1980, 94 Stat. 2604, provided that:
Pub. L. 96–265, title IV, § 408(a)(3), June 9, 1980, 94 Stat. 468, provided that:
Pub. L. 96–249, title I, § 127(a)(3), May 26, 1980, 94 Stat. 366, provided that:
Pub. L. 95–600, title VII, § 701(bb)(8), Nov. 6, 1978, 92 Stat. 2923, provided that:
Pub. L. 94–455, title XII, § 1202(i), Oct. 4, 1976, 90 Stat. 1688, provided that:
Pub. L. 93–406, title II, § 1022(h), Sept. 2, 1974, 88 Stat. 941, provided that the amendment made by that section is effective Sept. 2, 1974.
Amendment by Pub. L. 89–713 effective Nov. 2, 1966, see section 6 of Pub. L. 89–713, set out as a note under section 6091 of this title.
Pub. L. 89–44, title VII, § 701(e), June 21, 1965, 79 Stat. 157, provided that:
Pub. L. 106–170, title V, § 521(c), Dec. 17, 1999, 113 Stat. 1927, provided that:
Pub. L. 105–33, title XI, § 11024(c), Aug. 5, 1997, 111 Stat. 722, provided that:
Pub. L. 103–182, title V, § 522(c)(2), Dec. 8, 1993, 107 Stat. 2161, provided that:
Nothing in amendment by Pub. L. 107–210, other than provisions relating to COBRA continuation coverage and reporting requirements, to be construed as creating new mandate on any party regarding health insurance coverage, see section 203(f) of Pub. L. 107–210, set out as a Construction note under section 35 of this title.
For transfer of the functions, personnel, assets, and obligations of the United States Secret Service, including the functions of the Secretary of the Treasury relating thereto, to the Secretary of Homeland Security, and for treatment of related references, see sections 381, 551(d), 552(d), and 557 of Title 6, Domestic Security, and the Department of Homeland Security Reorganization Plan of November 25, 2002, as modified, set out as a note under section 542 of Title 6.
For transfer of functions, personnel, assets, and liabilities of the United States Customs Service of the Department of the Treasury, including functions of the Secretary of the Treasury relating thereto, to the Secretary of Homeland Security, and for treatment of related references, see sections 203(1), 551(d), 552(d), and 557 of Title 6, Domestic Security, and the Department of Homeland Security Reorganization Plan of November 25, 2002, as modified, set out as a note under section 542 of Title 6. For establishment of U.S. Customs and Border Protection in the Department of Homeland Security, treated as if included in Pub. L. 107–296 as of Nov. 25, 2002, see section 211 of Title 6, as amended generally by Pub. L. 114–125, and section 802(b) of Pub. L. 114–125, set out as a note under section 211 of Title 6.
Pub. L. 106–170, title V, § 521(b), Dec. 17, 1999, 113 Stat. 1925, provided that:
Pub. L. 105–206, title II, § 2003(e), July 22, 1998, 112 Stat. 725, provided that:
Pub. L. 105–206, title II, § 2005, July 22, 1998, 112 Stat. 726, provided that:
Pub. L. 105–206, title III, § 3802, July 22, 1998, 112 Stat. 782, provided that:
Pub. L. 105–34, title IX, § 976(a), (b), Aug. 5, 1997, 111 Stat. 898, provided that:
Pub. L. 109–115, div. A, title II, § 203, Nov. 30, 2005, 119 Stat. 2438, which provided that the Internal Revenue Service was to institute and enforce policies and procedures that would safeguard the confidentiality of taxpayer information, was from the Department of the Treasury Appropriations Act, 2006 and was repeated in provisions of subsequent appropriations acts which are not set out in the Code. Similar provisions were also contained in the following prior appropriations acts:
Pub. L. 108–447, div. H, title II, § 203, Dec. 8, 2004, 118 Stat. 3240.
Pub. L. 108–199, div. F, title II, § 203, Jan. 23, 2004, 118 Stat. 318.
Pub. L. 108–7, div. J, title I, § 103, Feb. 20, 2003, 117 Stat. 437.
Pub. L. 107–67, title I, § 103, Nov. 12, 2001, 115 Stat. 523.
Pub. L. 106–554, § 1(a)(3) [title I, § 103], Dec. 21, 2000, 114 Stat. 2763, 2763A–132.
Pub. L. 106–58, title I, § 103, Sept. 29, 1999, 113 Stat. 437.
Pub. L. 105–277, div. A, § 101(h) [title I, § 105], Oct. 21, 1998, 112 Stat. 2681–480, 2681–488.
Pub. L. 105–61, title I, § 105, Oct. 10, 1997, 111 Stat. 1282.
Pub. L. 104–208, div. A, title I, § 101(f) [title I, § 114], Sept. 30, 1996, 110 Stat. 3009–314, 3009–325.
Pub. L. 104–52, title I, § 105, Nov. 19, 1995, 109 Stat. 476.
Pub. L. 103–329, title I, § 108, Sept. 30, 1994, 108 Stat. 2390.
Pub. L. 103–123, title I, § 107, Oct. 28, 1993, 107 Stat. 1234.
Pub. L. 101–647, title XXXIII, § 3304, Nov. 29, 1990, 104 Stat. 4918, provided that:
For provisions that nothing in amendments by section 2653 of Pub. L. 98–369 be construed as exempting debts of corporations or any other category of persons from application of such amendments, with such amendments to extend to all Federal agencies (as defined in such amendments), see section 9402(b) of Pub. L. 100–203, set out as a note under section 6402 of this title.
For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§ 1101–1147 and 1171–1177] or title XVIII [§§ 1800–1899A] of Pub. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. L. 99–514, as amended, set out as a note under section 401 of this title.
Pub. L. 99–335, title III, § 310(c), June 6, 1986, 100 Stat. 608, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
Pub. L. 97–365, § 4, Oct. 25, 1982, 96 Stat. 1751, which required that each Federal agency administering an included Federal loan program require persons applying for loans to furnish their taxpayer identifying numbers, was repealed and restated in section 7701 of Title 31, Money and Finance, by Pub. L. 103–272, §§ 4(f)(1)(Y)(i), 7(b), July 5, 1994, 108 Stat. 1363, 1379.
Pub. L. 96–128, title V, § 502, Nov. 28, 1979, 93 Stat. 987, as amended by Pub. L. 96–466, title VII, § 702, Oct. 17, 1980, 94 Stat. 2215; Pub. L. 102–54, § 14(g)(3), June 13, 1991, 105 Stat. 288; Pub. L. 102–83, § 6(e), Aug. 6, 1991, 105 Stat. 407, provided that:
Pub. L. 96–466, title VIII, § 802(g)(2), Oct. 17, 1980, 94 Stat. 2218, provided that:
The Executive orders listed below authorized inspection of returns for certain specified purposes:
|
Ex. Ord. No. |
Date |
Federal Register |
|---|---|---|
|
10699 |
Feb. 19, 1957 |
|
|
10701 |
Mar. 14, 1957 |
|
|
10703 |
Mar. 17, 1957 |
|
|
10706 |
Apr. 25, 1957 |
|
|
10712 |
May 17, 1957 |
|
|
10738 |
Nov. 15, 1957 |
|
|
10801 |
Jan. 21, 1959 |
|
|
10806 |
Mar. 10, 1959 |
|
|
10808 |
Mar. 19, 1959 |
|
|
10815 |
Apr. 29, 1959 |
|
|
10818 |
May 8, 1959 |
|
|
10846 |
Oct. 13, 1959 |
|
|
10855 |
Nov. 27, 1959 |
|
|
10871 |
Mar. 15, 1960 |
|
|
10876 |
Apr. 22, 1960 |
|
|
10906 |
Jan. 18, 1961 |
|
|
10916 |
Jan. 25, 1961 |
|
|
10935 |
Apr. 22, 1961 |
|
|
10947 |
June 12, 1961 |
|
|
10954 |
July 26, 1961 |
|
|
10962 |
Aug. 23, 1961 |
|
|
10966 |
Oct. 11, 1961 |
|
|
10981 |
Dec. 28, 1961 |
|
|
11020 |
May 8, 1962 |
|
|
11055 |
Oct. 9, 1962 |
|
|
11065 |
Nov. 21, 1962 |
|
|
11080 |
Jan. 29, 1963 |
|
|
11082 |
Feb. 4, 1963 |
|
|
11083 |
Feb. 6, 1963 |
|
|
11099 |
Mar. 14, 1963 |
|
|
11102 |
Apr. 4, 1963 |
|
|
11109 |
May 28, 1963 |
|
|
11133 |
Dec. 17, 1963 |
|
|
11153 |
Apr. 17, 1964 |
|
|
11176 |
Sept. 3, 1964 |
|
|
11192 |
Jan. 13, 1965 |
|
|
11194 |
Jan. 26, 1965 |
|
|
11201 |
Mar. 4, 1965 |
|
|
11204 |
Mar. 12, 1965 |
|
|
11206 |
Mar. 18, 1965 |
|
|
11213 |
Apr. 2, 1965 |
|
|
11217 |
Apr. 24, 1965 |
|
|
11235 |
July 21, 1965 |
|
|
11332 |
Mar. 7, 1967 |
|
|
11337 |
Mar. 25, 1967 |
|
|
11358 |
June 6, 1967 |
|
|
11370 |
Aug. 30, 1967 |
|
|
11383 |
Nov. 30, 1967 |
|
|
11454 |
Feb. 7, 1969 |
|
|
11457 |
Mar. 4, 1969 |
|
|
11461 |
Mar. 27, 1969 |
|
|
11465 |
Apr. 10, 1969 |
|
|
11483 |
Sept. 23, 1969 |
|
|
11505 |
Jan. 21, 1970 |
|
|
11535 |
June 12, 1970 |
|
|
11584 |
Mar. 3, 1971 |
|
|
11611 |
July 26, 1971 |
|
|
11624 |
Oct. 12, 1971 |
|
|
11631 |
Nov. 9, 1971 |
|
|
11650 |
Feb. 16, 1972 |
|
|
11655 |
Mar. 14, 1972 |
|
|
11656 |
Mar. 14, 1972 |
|
|
11682 |
Aug. 29, 1972 |
|
|
11697 |
Jan. 17, 1973 |
|
|
11706 |
Mar. 8, 1973 |
|
|
11709 |
Mar. 27, 1973 |
|
|
11711 |
Apr. 13, 1973 |
|
|
11719 |
May 17, 1973 |
|
|
11720 |
May 17, 1973 |
|
|
11722 |
June 9, 1973 |
|
|
11786 |
June 7, 1974 |
|
|
11859 |
May 7, 1975 |
|
|
11900 |
Jan. 22, 1976 |
|
Executive Orders 10738, 10906, 10954, 10962, 11102, 11206, 11213, 11650, and 11706, listed above, were revoked by Ex. Ord. No. 12553, Feb. 25, 1986, 51 F.R. 7237.
Ex. Ord. No. 11805, Sept. 20, 1974, 39 F.R. 34261, which related to inspection of tax returns by the President and certain designated employees of the White House Office, was revoked by Ex. Ord. No. 12553, Feb. 25, 1986, 51 F.R. 7237.
Written determinations for this section
These documents, sometimes referred to as "Private Letter Rulings", are taken from the IRS Written Determinations page; the IRS also publishes a fuller explanation of what they are and what they mean. The collection is updated (at our end) daily. It appears that the IRS updates their listing every Friday.
Note that the IRS often titles documents in a very plain-vanilla, duplicative way. Do not assume that identically-titled documents are the same, or that a later document supersedes another with the same title. That is unlikely to be the case.
Release dates appear exactly as we get them from the IRS. Some are clearly wrong, but we have made no attempt to correct them, as we have no way guess correctly in all cases, and do not wish to add to the confusion.
We truncate results at 20000 items. After that, you're on your own.
- Disclosure within the Department of Treasury : 2018-12-14
- Disclosure within the Department of Treasury : 2018-05-04
- General Rule : 2017-11-17
- Disclosure for Tax Administration Purposes : 2017-10-20
- Definitions : 2017-07-14
- Return Information : 2017-07-14
- Income Tax Collected at Source : 2017-06-09
- Disclosure : 2017-06-09
- Disclosure for Investigative Purposes : 2017-05-26
- Effect of Failure to Notify : 2017-03-17
- Partner's Return Must Be Consistent with Partnership Return or Secretary Notified of Inconsistency : 2017-03-17
- Disclosure of Return in Individual's Title 11 Case : 2016-09-16
- Disclosure of Estate Return : 2016-05-20
- Disclosure of Decedent's Return : 2016-05-20
- Definitions : 2016-02-19
- Partner : 2015-12-11
- Disclosure to Taxpayer's Designee : 2015-11-06
- General Rule : 2015-11-06
- Disclosure within the Department of Treasury : 2015-09-18
- Disclosure for Investigative Purposes : 2015-09-04
- Disclosure : 2015-09-04
- Return Information : 2015-06-26
- Disclosure to the Department of Justice : 2015-06-26
- Return Information : 2015-04-10
- Definitions : 2015-04-10
- Return Information : 2015-04-10
- Freedom of Information Act : 2015-04-10
- Disclosure to Taxpayer's Designee : 2015-04-10
- Disclosure of Return to Attorney-in-Fact : 2015-04-10
- Disclosure of Return Information : 2015-02-27
- Disclosure for Investigative Purposes : 2015-02-27
- Disclosure to Taxpayer's Designee : 2015-01-09
- General Rule : 2014-10-24
- Disclosure for Investigative Purposes : 2014-08-08
- Disclosure to Departments of Treasury or Justice Employees for Tax Administration Purposes : 2014-02-28
- Disclosure within the Department of Treasury : 2014-02-28
- Disclosure within the Department of Treasury : 2014-01-17
- Definitions : 2013-05-10
- Disclosure to Taxpayer's Designee : 2013-03-22
- Disclosure : 2013-03-15
- Disclosure to Persons Having Material Interest : 2013-01-11
- Disclosure for Tax Administration Purposes : 2012-12-14
- Disclosure to Taxpayer's Designee : 2012-09-14
- Disclosure within the Department of Treasury : 2012-09-14
- Disclosure to Taxpayer's Designee : 2012-08-31
- Disclosure to Contractors : 2012-05-11
- General Rule : 2012-05-04
- Taxpayer Return Information : 2012-04-06
- Disclosure to Taxpayer's Designee : 2012-04-06
- Contractors or Other Persons : 2012-03-09
- Disclosure of Return Information : 2012-02-03
- Disclosure within the Department of Treasury : 2011-09-30
- Disclosure of Partnership Return : 2011-06-24
- General Rule : 2011-05-20
- Disclosure : 2011-04-29
- Disclosure for Investigative Purposes : 2010-12-17
- Disclosure to Persons Having Material Interest : 2010-12-17
- Disclosure of Partnership Return : 2010-10-08
- Disclosure to Persons Having Material Interest : 2010-07-16
- Disclosure to Persons Having Material Interest : 2010-06-25
- Disclosure for use in Criminal Investigations : 2010-06-25
- Disclosure to Taxpayer s Designee : 2010-04-30
- Disclosure to Persons Having Material Interest : 2010-04-30
- Offers in Compromises : 2010-04-23
- Accepted Offers-in-Compromise : 2010-04-23
- Disclosure of Partnership Return : 2010-04-09
- Disclosure to Taxpayer's Designee : 2010-03-19
- Disclosure to Taxpayer's Designee : 2010-02-26
- Disclosure of Estate Return : 2010-02-05
- Disclosure : 2010-01-01
- Disclosure to Departments of Treasury or Justice Employees for Tax Administration Purposes : 2009-12-25
- Taxpayer Return Information : 2009-12-25
- Disclosure for Investigative Purposes : 2009-11-27
- Disclosure to Taxpayer's Designee : 2009-11-06
- Definitions : 2009-10-16
- Disclosure to Persons Having Material Interest : 2009-10-16
- Disclosure for Investigative Purposes : 2009-09-25
- Definitions : 2009-09-25
- Return : 2009-09-18
- Disclosure within the Department of Treasury : 2009-09-04
- Disclosure to the Department of Justice : 2009-08-14
- Disclosure within the Department of Treasury : 2009-08-14
- Disclosure to Taxpayer's Designee : 2009-06-12
- Disclosure for use in Criminal Investigations : 2009-06-12
- Return Information : 2009-06-05
- Disclosure for Investigative Purposes : 2009-06-05
- General Rule : 2009-06-05
- Disclosure of Return to Attorney-in-Fact : 2009-05-08
- Disclosure for Investigative Purposes : 2009-05-08
- Disclosure to Taxpayer's Designee : 2009-04-03
- Disclosure to Contractors : 2009-03-27
- Disclosure to State Tax Officials : 2009-03-27
- Disclosure to Persons Having Material Interest : 2009-03-20
- Disclosure of Partnership Return : 2009-03-13
- Disclosure for Tax Administration Purposes : 2009-03-13
- Disclosure to Contractors : 2009-03-13
- Disclosure for Tax Administration Purposes : 2009-03-06
- Disclosure of Joint Return : 2009-03-06
- Innocent spouse including Sections 66, 6013 : 2009-03-06
- Tax Matters Partner : 2009-02-20
- Disclosure to Taxpayer's Designee : 2009-02-20
- Disclosure to Taxpayer's Designee : 2009-02-20
- Disclosure for Investigative Purposes : 2008-12-19
- Disclosure : 2008-12-19
- Disclosure to Taxpayer's Designee : 2008-12-19
- Contractors or Other Persons : 2008-11-28
- Disclosure of Individuals Return : 2008-11-28
- Disclosure by NonFederal Employees : 2008-11-28
- Disclosure to Persons Having Material Interest : 2008-11-28
- Return Information : 2006-10-13
- Disclosure for Investigative Purposes : 2006-10-13
- Disclosure to State Tax Officials : 2006-08-25
- State : 2006-08-25
- Disclosure for Tax Administration Purpose : 2004-09-10
- Disclosure for Tax Administration Purpose : 2004-06-04
- Disclosure to State Tax Officials : 2003-09-19
- Disclosure Pursuant to Taxpayer's Consent : 2003-05-23
- Disclosure to Persons Having Material Interest : 2002-10-18
- Authority to Make Credits or Refunds : 2002-10-18
- Correction of Error : 2002-10-18
- Disclosure for Tax Administration Purpose : 2002-10-04
- Disclosure to Persons Having Material Interest : 2002-04-12
- Disclosure to Persons Having Material Interest : 2001-12-28
- Disclosure to States for State Tax Administration : 2001-11-16
- Disclosure to Departments of Treasury or Justice Employees for Tax Administration Purposes : 2001-10-19
- Disclosure to Persons Having Material Interest : 2001-08-17
- Disclosure Pursuant to Taxpayer's Consent : 2001-08-17
- Disclosure for Certain Tax Administration Services : 2001-07-13
- Unauthorized Disclosure of Information See Also 7216 for Sanction Against Return Preparer : 2001-07-13
- Authority to Make Credits or Refunds : 2001-06-15
- Who is the Taxpayer : 2001-06-15
- Definitions : 2001-01-12
- Certain Excluded Banks and Corporations : 2001-01-12
- Disclosure for Tax Administration Purpose : 2000-12-01
- Disclosure to States for State Tax Administration : 2000-11-24
- Disclosure to Departments of Treasury or Justice Employees for Tax Administration Purposes : 2000-11-10
- Disclosure for Tax Administration Purpose : 2000-11-10
- Disclosure for Tax Administration Purpose : 2000-05-05
- Disclosure to States for State Tax Administration : 2000-02-04
- Disclosure to Departments of Treasury or Justice Employees for Tax Administration Purposes : 1999-12-10
- Disclosure to Departments of Treasury or Justice Employees for Tax Administration Purposes : 1999-11-12
- Disclosure to Departments of Treasury or Justice Employees for Tax Administration Purposes : 1999-11-12
- Disclosure to States for State Tax Administration : 1999-10-22
- Disclosure for Tax Administration Purpose : 1999-10-15
- Disclosure to States for State Tax Administration : 1999-10-01
- Disclosure Pursuant to Taxpayer's Consent : 1999-09-24
- Disclosure to States for State Tax Administration : 1999-05-07
- Disclosure to States for State Tax Administration : 1999-04-30
LII has no control over and does not endorse any external Internet site that contains links to or references LII.