I.R.C. § 4424(a) General Rule —
Except as otherwise provided in this section, neither the Secretary nor any other
officer or employee of the Treasury Department may divulge or make known in any manner
whatever to any person—
I.R.C. § 4424(a)(1) —
any original, copy, or abstract of any return, payment, or registration made pursuant
to this chapter,
I.R.C. § 4424(a)(2) —
any record required for making any such return, payment, or registration, which the
Secretary is permitted by the taxpayer to examine or which is produced pursuant to
section 7602, or
I.R.C. § 4424(a)(3) —
any information come at by the exploitation of any such return, payment, registration,
or record.
I.R.C. § 4424(b) Permissible Disclosure —
A disclosure otherwise prohibited by subsection (a)
may be made in connection with the administration or civil or criminal enforcement
of any tax imposed by this title. However, any document or information so disclosed
may not be—
I.R.C. § 4424(b)(1) —
divulged or made known in any manner whatever by any officer or employee of the United
States to any person except in connection with the administration or civil or criminal
enforcement of this title, nor
I.R.C. § 4424(b)(2) —
used, directly or indirectly, in any criminal prosecution for any offense occurring
before the date of enactment of this section.
I.R.C. § 4424(c) Use Of Documents Possessed By Taxpayer —
Except in connection with the administration or civil or criminal enforcement of
any tax imposed by this title—
I.R.C. § 4424(c)(1) —
any stamp denoting payment of the special tax under this chapter,
I.R.C. § 4424(c)(2) —
any original, copy, or abstract possessed by a taxpayer of any return, payment, or
registration made by such taxpayer pursuant to this chapter, and
I.R.C. § 4424(c)(3) —
any information come at by the exploitation of any such document, shall not be used
against such taxpayer in any criminal proceeding.
I.R.C. § 4424(d) Inspection By Committees Of Congress —
Section 6103(f) shall apply with respect to any return, payment, or registration
made pursuant to this chapter.
(Added Pub. L. 93-499, 3(c)(1), Oct. 29, 1974, 88 Stat.
1550, and amended Pub. L. 94-455, title XII, 1202(h)(6), title XIX,
1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1688, 1834.)
BACKGROUND NOTES
AMENDMENTS
1976--Subsec. (a). Pub. L. 94-455, 1906(b)(13)(A), struck out “or his delegate” after “Secretary"
wherever appearing.
Subsec. (d). Pub. L. 94-455, 1202(h)(6), substituted
“6103(f)” for “6103(d)”.
EFFECTIVE DATE OF 1976 AMENDMENT
Amendment by section 1202(h)(6) of Pub. L. 94-455 effective Jan. 1, 1977, see section 1202(i) of Pub. L. 94-455, set out as a note under section 6103 of this title.
EFFECTIVE DATE
Section effective Dec. 1, 1974, and applicable only with respect to wagers placed
on or after such date, see section 3(d)(1) of Pub. L. 93-499, set out as an Effective Date of 1974 Amendment note under section 4401 of this title.
