Sec. 6103. Confidentiality And Disclosure Of Returns And Return Information

I.R.C. § 6103(a) General Rule —

Returns and return information shall be confidential, and except as authorized by this title—

I.R.C. § 6103(a)(1) —

no officer or employee of the United States,

I.R.C. § 6103(a)(2) —

no officer or employee of any State, any local law enforcement agency receiving information under subsection (i)(1)(C) or (7)(A), any local child support enforcement agency, or any local agency administering a program listed in subsection (l)(7)(D) who has or had access to returns or return information under this section or section 6104(c), and

I.R.C. § 6103(a)(3) —

no other person (or officer or employee thereof) who has or had access to returns or return information under subsection (c), subsection (e)(1)(D)(iii), paragraph (10), (13), (14), or (15) of subsection (k), paragraph (6), (10), (12), (13) (other than subparagraphs (D)(v) and (D)(vi) thereof), (16), (19), (20), or (21) of subsection (l), paragraph (2) or (4)(B) of subsection (m), or subsection (n),

shall disclose any return or return information obtained by him in any manner in connection with his service as such an officer or an employee or otherwise or under the provisions of this section. For purposes of this subsection, the term “officer or employee” includes a former officer or employee.

I.R.C. § 6103(b) Definitions —

For purposes of this section—

I.R.C. § 6103(b)(1) Return —

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.

I.R.C. § 6103(b)(2) Return Information —

The term “return information” means—

I.R.C. § 6103(b)(2)(A) —

a taxpayer's identity, the nature, source, or amount of his income, payments, receipts, deductions, exemptions, credits, assets, liabilities, net worth, tax liability, tax withheld, deficiencies, overassessments, or tax payments, whether the taxpayer's return was, is being, or will be examined or subject to other investigation or processing, or any other data, received by, recorded by, prepared by, furnished to, or collected by the Secretary with respect to a return or with respect to the determination of the existence, or possible existence, of liability (or the amount thereof) of any person under this title for any tax, penalty, interest, fine, forfeiture, or other imposition, or offense,

I.R.C. § 6103(b)(2)(B) —

any part of any written determination or any background file document relating to such written determination (as such terms are defined in section 6110(b)) which is not open to public inspection under section 6110,

I.R.C. § 6103(b)(2)(C) —

any advance pricing agreement entered into by a taxpayer and the Secretary and any background information related to such agreement or any application for an advance pricing agreement, and

I.R.C. § 6103(b)(2)(D) —

any agreement under section 7121, and any similar agreement, and any background information related to such an agreement or request for such an agreement,

but such term does not include data in a form which cannot be associated with, or otherwise identify, directly or indirectly, a particular taxpayer. Nothing in the preceding sentence, or in any other provision of law, shall be construed to require the disclosure of standards used or to be used for the selection of returns for examination, or data used or to be used for determining such standards, if the Secretary determines that such disclosure will seriously impair assessment, collection, or enforcement under the internal revenue laws.

I.R.C. § 6103(b)(3) Taxpayer Return Information —

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.

I.R.C. § 6103(b)(4) Tax Administration —

The term “tax administration”—

I.R.C. § 6103(b)(4)(A) —

means—

I.R.C. § 6103(b)(4)(A)(i) —

the administration, management, conduct, direction, and supervision of the execution and application of the internal revenue laws or related statutes (or equivalent laws and statutes of a State) and tax conventions to which the United States is a party, and

I.R.C. § 6103(b)(4)(A)(ii) —

the development and formulation of Federal tax policy relating to existing or proposed internal revenue laws, related statutes, and tax conventions, and

I.R.C. § 6103(b)(4)(B) —

includes assessment, collection, enforcement, litigation, publication, and statistical gathering functions under such laws, statutes, or conventions.

I.R.C. § 6103(b)(5) State

I.R.C. § 6103(b)(5)(A) In General —

The term “State” means—

I.R.C. § 6103(b)(5)(A)(i) —

any of the 50 States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands,

I.R.C. § 6103(b)(5)(A)(ii) —

for purposes of subsections (a)(2), (b)(4), (d)(1), (h)(4), and (p), any municipality—

I.R.C. § 6103(b)(5)(A)(ii)(I) —

with a population in excess of 250,000 (as determined under the most recent decennial United States census data available),

I.R.C. § 6103(b)(5)(A)(ii)(II) —

which imposes a tax on income or wages, and

I.R.C. § 6103(b)(5)(A)(ii)(III) —

with which the Secretary (in his sole discretion) has entered into an agreement regarding disclosure, and

I.R.C. § 6103(b)(5)(A)(iii) —

for purposes of subsections (a)(2), (b)(4), (d)(1), (h)(4), and (p), any governmental entity—

I.R.C. § 6103(b)(5)(A)(iii)(I) —

which is formed and operated by a qualified group of municipalities, and

I.R.C. § 6103(b)(5)(A)(iii)(II) —

with which the Secretary (in his sole discretion) has entered into an agreement regarding disclosure.

I.R.C. § 6103(b)(5)(B) Regional Income Tax Agencies —

For purposes of subparagraph (A)(iii)—

I.R.C. § 6103(b)(5)(B)(i) Qualified Group Of Municipalities —

The term “qualified group of municipalities” means, with respect to any governmental entity, 2 or more municipalities—

I.R.C. § 6103(b)(5)(B)(i)(I) —

each of which imposes a tax on income or wages,

I.R.C. § 6103(b)(5)(B)(i)(II) —

each of which, under the authority of a State statute, administers the laws relating to the imposition of such taxes through such entity, and

I.R.C. § 6103(b)(5)(B)(i)(III) —

which collectively have a population in excess of 250,000 (as determined under the most recent decennial United States census data available).

I.R.C. § 6103(b)(5)(B)(ii) References To State Law, Etc. —

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.

I.R.C. § 6103(b)(5)(B)(iii) Disclosure To Contractors And Other Agents —

Notwithstanding any other provision of this section, no return or return information shall be disclosed to any contractor or other agent of a governmental entity referred to in subparagraph (A)(iii) unless such entity, to the satisfaction of the Secretary—

I.R.C. § 6103(b)(5)(B)(iii)(I) —

has requirements in effect which require each such contractor or other agent which would have access to returns or return information to provide safeguards (within the meaning of subsection (p)(4)) to protect the confidentiality of such returns or return information,

I.R.C. § 6103(b)(5)(B)(iii)(II) —

agrees to conduct an on-site review every 3 years (or a mid-point review in the case of contracts or agreements of less than 3 years in duration) of each contractor or other agent to determine compliance with such requirements,

I.R.C. § 6103(b)(5)(B)(iii)(III) —

submits the findings of the most recent review conducted under subclause (II) to the Secretary as part of the report required by subsection (p)(4)(E), and

I.R.C. § 6103(b)(5)(B)(iii)(IV) —

certifies to the Secretary for the most recent annual period that such contractor or other agent is in compliance with all such requirements.

The certification required by subclause (IV) shall include the name and address of each contractor and other agent, a description of the contract or agreement with such contractor or other agent, and the duration of such contract or agreement. The requirements of this clause shall not apply to disclosures pursuant to subsection (n) for purposes of Federal tax administration and a rule similar to the rule of subsection (p)(8)(B) shall apply for purposes of this clause.

I.R.C. § 6103(b)(6) Taxpayer Identity —

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.

I.R.C. § 6103(b)(7) Inspection —

The terms “inspected” and “inspection” mean any examination of a return or return information.

I.R.C. § 6103(b)(8) Disclosure —

The term “disclosure” means the making known to any person in any manner whatever a return or return information.

I.R.C. § 6103(b)(9) Federal Agency —

The term “Federal agency” means an agency within the meaning of section 551(1) of title 5, United States Code.

I.R.C. § 6103(b)(10) Chief Executive Officer —

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.

I.R.C. § 6103(b)(11) Terrorist Incident, Threat, Or Activity —

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).

I.R.C. § 6103(c) Disclosure Of Returns And Return Information To Designee Of Taxpayer —

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. Persons designated by the taxpayer under this subsection to receive return information shall not use the information for any purpose other than the express purpose for which consent was granted and shall not disclose return information to any other person without the express permission of, or request by, the taxpayer.

I.R.C. § 6103(d) Disclosure To State Tax Officials And State And Local Law Enforcement Agencies

I.R.C. § 6103(d)(1) In General —

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.

I.R.C. § 6103(d)(2) Disclosure To State Audit Agencies

I.R.C. § 6103(d)(2)(A) In General —

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).

I.R.C. § 6103(d)(2)(B) State Audit Agency —

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.

I.R.C. § 6103(d)(3) Exception For Reimbursement Under Section 7624 —

Nothing in this section shall be construed to prevent the Secretary from disclosing to any State or local law enforcement agency which may receive a payment under section 7624 the amount of the recovered taxes with respect to which such a payment may be made.

I.R.C. § 6103(d)(4) Availability And Use Of Death Information

I.R.C. § 6103(d)(4)(A) In General —

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.

I.R.C. § 6103(d)(4)(B) Contractual Requirements —

A contract meets the requirements of this subparagraph if—

I.R.C. § 6103(d)(4)(B)(i) —

such contract requires the State to furnish 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, and

I.R.C. § 6103(d)(4)(B)(ii) —

such contract does not include any restriction on the use of information obtained by such Secretary pursuant to such contract, except that such contract may provide that such information is only to be used by the Secretary (or any other Federal agency) for purposes of ensuring that Federal benefits or other payments are not erroneously paid to deceased individuals.

Any information obtained by the Secretary of Health and Human Services under such a contract shall be exempt from disclosure under section 552 of title 5, United States Code, and from the requirements of section 552a of such title 5.

I.R.C. § 6103(d)(4)(C) Special Exception —

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. ¹

¹ Amendments: Section 13444(a) of the Revenue Reconciliation Act of 1993 amended subsection (d) of section 6103 by adding at the end thereof a new paragraph (4). Effective Date (1) IN GENERAL. -- Except as provided in paragraph (2), the amendment made by subsection (a) shall take effect on the date one year after the date of the enactment of this Act. (2) SPECIAL RULE. -- The amendment made by subsection (a) shall take effect on the date 2 years after the date of the enactment of this Act in the case of any State if it is established to the satisfaction of the Secretary of the Treasury that -- (A) under the law of such State as in effect on the date of the enactment of this Act, it is impossible for such State to enter into an agreement meeting the requirements of section 6103(d)(4)(B) of the Internal Revenue Code of 1986 (as added by subsection (a)), and (B) it is likely that such State will enter into such an agreement during the extension period under this paragraph.

I.R.C. § 6103(d)(5) Disclosure For Combined Employment Tax Reporting

I.R.C. § 6103(d)(5)(A) In General —

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.

I.R.C. § 6103(d)(5)(B) Termination —

The Secretary may not make any disclosure under this paragraph after December 31, 2007.

I.R.C. § 6103(d)(6) Limitation On Disclosure Regarding Regional Income Tax Agencies Treated As States —

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.

I.R.C. § 6103(e) Disclosure To Persons Having Material Interest

I.R.C. § 6103(e)(1) In General —

The return of a person shall, upon written request, be open to inspection by or disclosure to—

I.R.C. § 6103(e)(1)(A) —

in the case of the return of an individual—

I.R.C. § 6103(e)(1)(A)(i) —

that individual,

I.R.C. § 6103(e)(1)(A)(ii) —

the spouse of that individual if the individual and such spouse have signified their consent to consider a gift reported on such return as made one-half by him and one-half by the spouse pursuant to the provisions of section 2513; or

I.R.C. § 6103(e)(1)(A)(iii) —

the child of that individual (or such child's legal representative) to the extent necessary to comply with the provisions of section 1(g);

I.R.C. § 6103(e)(1)(B) —

in the case of an income tax return filed jointly, either of the individuals with respect to whom the return is filed;

I.R.C. § 6103(e)(1)(C) —

in the case of the return of a partnership, any person who was a member of such partnership during any part of the period covered by the return;

I.R.C. § 6103(e)(1)(D) —

in the case of the return of a corporation or a subsidiary thereof—

I.R.C. § 6103(e)(1)(D)(i) —

any person designated by resolution of its board of directors or other similar governing body,

I.R.C. § 6103(e)(1)(D)(ii) —

any officer or employee of such corporation upon written request signed by any principal officer and attested to by the secretary or other officer,

I.R.C. § 6103(e)(1)(D)(iii) —

any bona fide shareholder of record owning 1 percent or more of the outstanding stock of such corporation,

I.R.C. § 6103(e)(1)(D)(iv) —

if the corporation was an S corporation, any person who was a shareholder during any part of the period covered by such return during which an election under section 1362(a) was in effect, or

I.R.C. § 6103(e)(1)(D)(v) —

if the corporation has been dissolved, any person authorized by applicable State law to act for the corporation or any person who the Secretary finds to have a material interest which will be affected by information contained therein;

I.R.C. § 6103(e)(1)(E) —

in the case of the return of an estate—

I.R.C. § 6103(e)(1)(E)(i) —

the administrator, executor, or trustee of such estate, and

I.R.C. § 6103(e)(1)(E)(ii) —

any heir at law, next of kin, or beneficiary under the will, of the decedent, but only if the Secretary finds that such heir at law, next of kin, or beneficiary has a material interest which will be affected by information contained therein; and

I.R.C. § 6103(e)(1)(F) —

in the case of the return of a trust—

I.R.C. § 6103(e)(1)(F)(i) —

the trustee or trustees, jointly or separately, and

I.R.C. § 6103(e)(1)(F)(ii) —

any beneficiary of such trust, but only if the Secretary finds that such beneficiary has a material interest which will be affected by information contained therein.

I.R.C. § 6103(e)(2) Incompetency —

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.

I.R.C. § 6103(e)(3) Deceased Individuals —

The return of a decedent shall, upon written request, be open to inspection by or disclosure to—

I.R.C. § 6103(e)(3)(A) —

the administrator, executor, or trustee of his estate, and

I.R.C. § 6103(e)(3)(B) —

any heir at law, next of kin, or beneficiary under the will, of such decedent, or a donee of property, but only if the Secretary finds that such heir at law, next of kin, beneficiary, or donee has a material interest which will be affected by information contained therein.

I.R.C. § 6103(e)(4) Title 11 Cases And Receivership Proceedings —

If—

I.R.C. § 6103(e)(4)(A) —

there is a trustee in a title 11 case in which the debtor is the person with respect to whom the return is filed, or

I.R.C. § 6103(e)(4)(B) —

substantially all of the property of the person with respect to whom the return is filed is in the hands of a receiver,

such return or returns for prior years of such person shall, upon written request, be open to inspection by or disclosure to such trustee or receiver, but only if the Secretary finds that such trustee or receiver, in his fiduciary capacity, has a material interest which will be affected by information contained therein.

I.R.C. § 6103(e)(5) Individual's Title 11 Case

I.R.C. § 6103(e)(5)(A) In General —

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.

I.R.C. § 6103(e)(5)(B) Return Of Estate Available To Debtor —

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.

I.R.C. § 6103(e)(5)(C) Special Rule For Involuntary Cases —

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.

I.R.C. § 6103(e)(6) Attorney In Fact —

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.

I.R.C. § 6103(e)(7) Return Information —

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.

I.R.C. § 6103(e)(8) Disclosure Of Collection Activities With Respect To Joint Return —

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.

I.R.C. § 6103(e)(9) Disclosure Of Certain Information Where More Than 1 Person Subject To Penalty Under Section 6672 —

If the Secretary determines that a person is liable for a penalty under section 6672(a) with respect to any failure, upon request in writing of such person, the Secretary shall disclose in writing to such person—

I.R.C. § 6103(e)(9)(A) —

the name of any other person whom the Secretary has determined to be liable for such penalty with respect to such failure, and

I.R.C. § 6103(e)(9)(B) —

whether the Secretary has attempted to collect such penalty from such other person, the general nature of such collection activities, and the amount collected.

I.R.C. § 6103(e)(10) Limitation On Certain Disclosures Under This Subsection —

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.

I.R.C. § 6103(e)(11) Disclosure Of Information Regarding Status Of Investigation Of Violation Of This Section —

In the case of a person who provides to the Secretary information indicating a violation of section 7213, 7213A, or 7214 with respect to any return or return information of such person, the Secretary may disclose to such person (or such person's designee)—

I.R.C. § 6103(e)(11)(A) —

whether an investigation based on the person's provision of such information has been initiated and whether it is open or closed,

I.R.C. § 6103(e)(11)(B) —

whether any such investigation substantiated such a violation by any individual, and

I.R.C. § 6103(e)(11)(C) —

whether any action has been taken with respect to such individual (including whether a referral has been made for prosecution of such individual).

I.R.C. § 6103(f) Disclosure To Committees Of Congress

I.R.C. § 6103(f)(1) Committee On Ways And Means, Committee On Finance, And Joint Committee On Taxation —

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.

I.R.C. § 6103(f)(2) Chief Of Staff Of Joint Committee On Taxation —

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.

I.R.C. § 6103(f)(3) Other Committees —

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.

I.R.C. § 6103(f)(4) Agents Of Committees And Submission Of Information To Senate Or House Of Representatives

I.R.C. § 6103(f)(4)(A) Committees Described In Paragraph (1) —

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.

I.R.C. § 6103(f)(4)(B) Other Committees —

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.

I.R.C. § 6103(f)(5) Disclosure By Whistleblower —

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.

I.R.C. § 6103(g) Disclosure To President And Certain Other Persons

I.R.C. § 6103(g)(1) In General —

Upon written request by the President, signed by him personally, the Secretary shall furnish to the President, or to such employee or employees of the White House Office as the President may designate by name in such request, a return or return information with respect to any taxpayer named in such request. Any such request shall state—

I.R.C. § 6103(g)(1)(A) —

the name and address of the taxpayer whose return or return information is to be disclosed,

I.R.C. § 6103(g)(1)(B) —

the kind of return or return information which is to be disclosed,

I.R.C. § 6103(g)(1)(C) —

the taxable period or periods covered by such return or return information, and

I.R.C. § 6103(g)(1)(D) —

the specific reason why the inspection or disclosure is requested.

I.R.C. § 6103(g)(2) Disclosure Of Return Information As To Presidential Appointees And Certain Other Federal Government Appointees —

The Secretary may disclose to a duly authorized representative of the Executive Office of the President or to the head of any Federal agency, upon written request by the President or head of such agency, or to the Federal Bureau of Investigation on behalf of and upon written request by the President or such head, return information with respect to an individual who is designated as being under consideration for appointment to a position in the executive or judicial branch of the Federal Government. Such return information shall be limited to whether such individual—

I.R.C. § 6103(g)(2)(A) —

has filed returns with respect to the taxes imposed under chapter 1 for not more than the immediately preceding 3 years;

I.R.C. § 6103(g)(2)(B) —

has failed to pay any tax within 10 days after notice and demand, or has been assessed any penalty under this title for negligence, in the current year or immediately preceding 3 years;

I.R.C. § 6103(g)(2)(C) —

has been or is under investigation for possible criminal offenses under the internal revenue laws and the results of any such investigation; or

I.R.C. § 6103(g)(2)(D) —

has been assessed any civil penalty under this title for fraud.

Within 3 days of the receipt of any request for any return information with respect to any individual under this paragraph, the Secretary shall notify such individual in writing that such information has been requested under the provisions of this paragraph.

I.R.C. § 6103(g)(3) Restriction On Disclosure —

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.

I.R.C. § 6103(g)(4) Restriction On Disclosure To Certain Employees —

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.

I.R.C. § 6103(g)(5) Reporting Requirements —

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.

I.R.C. § 6103(h) Disclosure To Certain Federal Officers And Employees For Purposes Of Tax Administration, Etc.

I.R.C. § 6103(h)(1) Department Of The Treasury —

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.

I.R.C. § 6103(h)(2) Department Of Justice —

In a matter involving tax administration, a return or return information shall be open to inspection by or disclosure to officers and employees of the Department of Justice (including United States attorneys) personally and directly engaged in, and solely for their use in, any proceeding before a Federal grand jury or preparation for any proceeding (or investigation which may result in such a proceeding) before a Federal grand jury or any Federal or State court, but only if—

I.R.C. § 6103(h)(2)(A) —

the taxpayer is or may be 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;

I.R.C. § 6103(h)(2)(B) —

the treatment of an item reflected on such return is or may be related to the resolution of an issue in the proceeding or investigation; or

I.R.C. § 6103(h)(2)(C) —

such return or return information relates or may relate to a transactional relationship between a person who is or may be a party to the proceeding and the taxpayer which affects, or may affect, the resolution of an issue in such proceeding or investigation.

I.R.C. § 6103(h)(3) Form Of Request —

In any case in which the Secretary is authorized to disclose a return or return information to the Department of Justice pursuant to the provisions of this subsection—

I.R.C. § 6103(h)(3)(A) —

if the Secretary has referred the case to the Department of Justice, or if the proceeding is authorized by subchapter B of chapter 76, the Secretary may make such disclosure on his own motion, or

I.R.C. § 6103(h)(3)(B) —

if the Secretary receives a written request from the Attorney General, the Deputy Attorney General, or an Assistant Attorney General for a return of, or return information relating to, a person named in such request and setting forth the need for the disclosure, the Secretary shall disclose return or return the information so requested.

I.R.C. § 6103(h)(4) Disclosure In Judicial And Administrative Tax Proceedings —

A return or return information may be disclosed in a Federal or State judicial or administrative proceeding pertaining to tax administration, but only—

I.R.C. § 6103(h)(4)(A) —

if 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;

I.R.C. § 6103(h)(4)(B) —

if the treatment of an item reflected on such return is directly related to the resolution of an issue in the proceeding;

I.R.C. § 6103(h)(4)(C) —

if such return or return information directly relates to a transactional relationship between a person who is a party to the proceeding and the taxpayer which directly affects the resolution of an issue in the proceeding; or

I.R.C. § 6103(h)(4)(D) —

to the extent required by order of a court pursuant to section 3500 of title 18, United States Code, or rule 16 of the Federal Rules of Criminal Procedure, such court being authorized in the issuance of such order to give due consideration to congressional policy favoring the confidentiality of returns and return information as set forth in this title.

However, such return or return information shall not be disclosed as provided in subparagraph (A), (B), or (C) if the Secretary determines that such disclosure would identify a confidential informant or seriously impair a civil or criminal tax investigation.

I.R.C. § 6103(h)(5) Withholding Of Tax From Social Security Benefits —

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)).

I.R.C. § 6103(h)(6) Internal Revenue Service Oversight Board

I.R.C. § 6103(h)(6)(A) In General —

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.

I.R.C. § 6103(h)(6)(B) Exception For Reports To The Board —

If—

I.R.C. § 6103(h)(6)(B)(i) —

the Commissioner or the Treasury Inspector General for Tax Administration prepares any report or other matter for the Oversight Board in order to assist the Board in carrying out its duties; and

I.R.C. § 6103(h)(6)(B)(ii) —

the Commissioner or such Inspector General determines it is necessary to include any return or return information in such report or other matter to enable the Board to carry out such duties,

such return or return information (other than information regarding taxpayer identity) may be disclosed to members, employees, or detailees of the Board solely for the purpose of carrying out such duties.

I.R.C. § 6103(i) Disclosure To Federal Officers Or Employees For Administration Of Federal Laws Not Relating To Tax Administration

I.R.C. § 6103(i)(1) Disclosure Of Returns And Return Information For Use In Criminal Investigations

I.R.C. § 6103(i)(1)(A) In General —

I.R.C. § 6103(i)(1)(A)(i) —

preparation for any judicial or administrative proceeding pertaining to the enforcement of a specifically designated Federal criminal statute (not involving tax administration) to which the United States or such agency is or may be a party, or pertaining to the case of a missing or exploited child,

I.R.C. § 6103(i)(1)(A)(ii) —

any investigation which may result in such a proceeding, or

I.R.C. § 6103(i)(1)(A)(iii) —

any Federal grand jury proceeding pertaining to enforcement of such a criminal statute to which the United States or such agency is or may be a party, or to such a case of a missing or exploited child,

solely for the use of such officers and employees in such preparation, investigation, or grand jury proceeding.

I.R.C. § 6103(i)(1)(B) Application For Order —

The Attorney General, the Deputy Attorney General, the Associate Attorney General, any Assistant Attorney General, any United States attorney, any special prosecutor appointed under section 593 of title 28, United States Code, or any attorney in charge of a criminal division organized crime strike force established pursuant to section 510 of title 28, United States Code, may authorize an application to a Federal district court judge or magistrate for the order referred to in subparagraph (A). 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—

I.R.C. § 6103(i)(1)(B)(i) —

there is reasonable cause to believe, based upon information believed to be reliable, that a specific criminal act has been committed,

I.R.C. § 6103(i)(1)(B)(ii) —

there is reasonable cause to believe that the return or return information is or may be relevant to a matter relating to the commission of such act, and

I.R.C. § 6103(i)(1)(B)(iii) —

the return or return information is sought exclusively for use in a Federal criminal investigation or proceeding concerning such act (or any criminal investigation or proceeding, in the case of a matter relating to a missing or exploited child), and the information sought to be disclosed cannot reasonably be obtained, under the circumstances, from another source.

I.R.C. § 6103(i)(1)(C) Disclosure To State And Local Law Enforcement Agencies In The Case Of Matters Pertaining To A Missing Or Exploited Child

I.R.C. § 6103(i)(1)(C)(i) In General —

In the case of an investigation pertaining to a missing or exploited child, the head of any Federal agency, or his designee, may disclose any return or return information obtained under subparagraph (A) to officers and employees of any State or local law enforcement agency, but only if—

I.R.C. § 6103(i)(1)(C)(i)(I) —

such State or local law enforcement agency is part of a team with the Federal agency in such investigation, and

I.R.C. § 6103(i)(1)(C)(i)(II) —

such information is disclosed only to such officers and employees who are personally and directly engaged in such investigation.

I.R.C. § 6103(i)(1)(C)(ii) Limitation On Use Of Information —

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.

I.R.C. § 6103(i)(1)(C)(iii) Missing Child —

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).

I.R.C. § 6103(i)(1)(C)(iv) Exploited Child —

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))) has or is occurring.

I.R.C. § 6103(i)(2) Disclosure Of Return Information Other Than Taxpayer Return Information For Use In Criminal Investigations

I.R.C. § 6103(i)(2)(A) In General —

Except as provided in paragraph (6), upon receipt by the Secretary of a request which meets the requirements of subparagraph (B) from the head of any Federal agency or the Inspector General thereof, or, in the case of the Department of Justice, the Attorney General, the Deputy Attorney General, the Associate Attorney General, any Assistant Attorney General, the Director of the Federal Bureau of Investigation, the Administrator of the Drug Enforcement Administration, any United States attorney, any special prosecutor appointed under section 593 of title 28, United States Code, or any attorney in charge of a criminal division organized crime strike force established pursuant to section 510 of title 28, United States Code, the Secretary shall disclose return information (other than taxpayer return information) to officers and employees of such agency who are personally and directly engaged in—

I.R.C. § 6103(i)(2)(A)(i) —

preparation for any judicial or administrative proceeding described in paragraph (1)(A)(i),

I.R.C. § 6103(i)(2)(A)(ii) —

any investigation which may result in such a proceeding, or

I.R.C. § 6103(i)(2)(A)(iii) —

any grand jury proceeding described in paragraph (1)(A)(iii), solely for the use of such officers and employees in such preparation, investigation, or grand jury proceeding.

I.R.C. § 6103(i)(2)(B) Requirements —

A request meets the requirements of this subparagraph if the request is in writing and sets forth—

I.R.C. § 6103(i)(2)(B)(i) —

the name and address of the taxpayer with respect to whom the requested return information relates;

I.R.C. § 6103(i)(2)(B)(ii) —

the taxable period or periods to which such return information relates;

I.R.C. § 6103(i)(2)(B)(iii) —

the statutory authority under which the proceeding or investigation described in subparagraph (A) is being conducted; and

I.R.C. § 6103(i)(2)(B)(iv) —

the specific reason or reasons why such disclosure is, or may be, relevant to such proceeding or investigation.

I.R.C. § 6103(i)(2)(C) Taxpayer Identity —

For purposes of this paragraph, a taxpayer's identity shall not be treated as taxpayer return information.

I.R.C. § 6103(i)(3) Disclosure Of Return Information To Apprise Appropriate Officials Of Criminal Or Terrorist Activities Or Emergency Circumstances

I.R.C. § 6103(i)(3)(A) Possible Violations Of Federal Criminal Law

I.R.C. § 6103(i)(3)(A)(i) In General —

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.

I.R.C. § 6103(i)(3)(A)(ii) Taxpayer Identity —

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).

I.R.C. § 6103(i)(3)(B) Emergency Circumstances

I.R.C. § 6103(i)(3)(B)(i) Danger Of Death Or Physical Injury —

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.

I.R.C. § 6103(i)(3)(B)(ii) Flight From Federal Prosecution —

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.

I.R.C. § 6103(i)(3)(C) Terrorist Activities, Etc.

I.R.C. § 6103(i)(3)(C)(i) In General —

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.

I.R.C. § 6103(i)(3)(C)(ii) Disclosure To The Department Of Justice —

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).

I.R.C. § 6103(i)(3)(C)(iii) Taxpayer Identity —

For purposes of this subparagraph, a taxpayer's identity shall not be treated as taxpayer return information.

I.R.C. § 6103(i)(4) Use Of Certain Disclosed Returns And Return Information In Judicial Or Administrative Proceedings

I.R.C. § 6103(i)(4)(A) Returns And Taxpayer Return Information —

Except as provided in subparagraph (C), any return or taxpayer return information obtained under paragraph (1) or (7)(C) 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—

I.R.C. § 6103(i)(4)(A)(i) —

if the court finds that such return or taxpayer return information is probative of a matter in issue relevant in establishing the commission of a crime or the guilt or liability of a party, or

I.R.C. § 6103(i)(4)(A)(ii) —

to the extent required by order of the court pursuant to section 3500 of title 18, United States Code, or rule 16 of the Federal Rules of Criminal Procedure.

I.R.C. § 6103(i)(4)(B) Return Information (Other Than 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.

I.R.C. § 6103(i)(4)(C) Confidential Informant; Impairment Of Investigations —

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.

I.R.C. § 6103(i)(4)(D) Consideration Of Confidentiality Policy —

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.

I.R.C. § 6103(i)(4)(E) Reversible Error —

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.

I.R.C. § 6103(i)(5) Disclosure To Locate Fugitives From Justice

I.R.C. § 6103(i)(5)(A) In General —

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 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.

I.R.C. § 6103(i)(5)(B) Application For Order —

Any person described in paragraph (1)(B) may authorize an application to a Federal district court judge or magistrate for an order referred to in subparagraph (A). 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—

I.R.C. § 6103(i)(5)(B)(i) —

a Federal arrest warrant relating to the commission of a Federal felony offense has been issued for an individual who is a fugitive from justice,

I.R.C. § 6103(i)(5)(B)(ii) —

the return of such individual or return information with respect to such individual is sought exclusively for use in locating such individual, and

I.R.C. § 6103(i)(5)(B)(iii) —

there is reasonable cause to believe that such return or return information may be relevant in determining the location of such individual.

I.R.C. § 6103(i)(6) Confidential Informants; Impairment Of Investigations —

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.

I.R.C. § 6103(i)(7) Disclosure Upon Request Of Information Relating To Terrorist Activities, Etc.

I.R.C. § 6103(i)(7)(A) Disclosure To Law Enforcement Agencies

I.R.C. § 6103(i)(7)(A)(i) In General —

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.

I.R.C. § 6103(i)(7)(A)(ii) Disclosure To State And Local Law Enforcement Agencies —

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.

I.R.C. § 6103(i)(7)(A)(iii) Requirements —

A request meets the requirements of this clause if—

I.R.C. § 6103(i)(7)(A)(iii)(I) —

the request is made by the head of any Federal law enforcement agency (or his delegate) involved in the response to or investigation of any terrorist incident, threat, or activity, and

I.R.C. § 6103(i)(7)(A)(iii)(II) —

the request sets forth the specific reason or reasons why such disclosure may be relevant to a terrorist incident, threat, or activity.

I.R.C. § 6103(i)(7)(A)(iv) Limitation On Use Of Information —

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.

I.R.C. § 6103(i)(7)(A)(v) Taxpayer Identity —

For purposes of this subparagraph, a taxpayer's identity shall not be treated as taxpayer return information.

I.R.C. § 6103(i)(7)(B) Disclosure To Intelligence Agencies

I.R.C. § 6103(i)(7)(B)(i) In General —

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.

I.R.C. § 6103(i)(7)(B)(ii) Requirements —

A request meets the requirements of this subparagraph if the request—

I.R.C. § 6103(i)(7)(B)(ii)(I) —

is made by an individual described in clause (iii), and

I.R.C. § 6103(i)(7)(B)(ii)(II) —

sets forth the specific reason or reasons why such disclosure may be relevant to a terrorist incident, threat, or activity.

I.R.C. § 6103(i)(7)(B)(iii) Requesting Individuals —

An individual described in this subparagraph is an individual—

I.R.C. § 6103(i)(7)(B)(iii)(I) —

who is an officer or employee of the Department of Justice or the Department of the Treasury who is appointed by the President with the advice and consent of the Senate or who is the Director of the United States Secret Service, and

I.R.C. § 6103(i)(7)(B)(iii)(II) —

who is responsible for the collection and analysis of intelligence and counterintelligence information concerning any terrorist incident, threat, or activity.

I.R.C. § 6103(i)(7)(B)(iv) Taxpayer Identity —

For purposes of this subparagraph, a taxpayer's identity shall not be treated as taxpayer return information.

I.R.C. § 6103(i)(7)(C) Disclosure Under Ex Parte Orders

I.R.C. § 6103(i)(7)(C)(i) In General —

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.

I.R.C. § 6103(i)(7)(C)(ii) Application For Order —

The Attorney General, the Deputy Attorney General, the Associate Attorney General, any Assistant Attorney General, or any United States attorney may authorize an application to a Federal district court judge or magistrate for the order referred to in clause (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—

I.R.C. § 6103(i)(7)(C)(ii)(I) —

there is reasonable cause to believe, based upon information believed to be reliable, that the return or return information may be relevant to a matter relating to such terrorist incident, threat, or activity, and

I.R.C. § 6103(i)(7)(C)(ii)(II) —

the return or return information is sought exclusively for use in a Federal investigation, analysis, or proceeding concerning any terrorist incident, threat, or activity.

I.R.C. § 6103(i)(7)(D) Special Rule For Ex Parte Disclosure By The IRS

I.R.C. § 6103(i)(7)(D)(i) In General —

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.

I.R.C. § 6103(i)(7)(D)(ii) Limitation On Use Of Information —

Information disclosed under clause (i)—

I.R.C. § 6103(i)(7)(D)(ii)(I) —

may be disclosed only to the extent necessary to apprise the head of the appropriate Federal law enforcement agency responsible for investigating or responding to a terrorist incident, threat, or activity, and

I.R.C. § 6103(i)(7)(D)(ii)(II) —

shall be solely for use in a Federal investigation, analysis, or proceeding concerning any terrorist incident, threat, or activity.

The head of such Federal agency may disclose such information to officers and employees of such agency to the extent necessary to investigate or respond to such terrorist incident, threat, or activity.

I.R.C. § 6103(i)(8) Comptroller General

I.R.C. § 6103(i)(8)(A) Returns Available For Inspection —

Except as provided in subparagraph (C), upon written request by the Comptroller General of the United States, returns and return information 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—

I.R.C. § 6103(i)(8)(A)(i) —

an audit of the Internal Revenue Service , the Bureau of Alcohol, Tobacco, Firearms, and Explosives, Department of Justice, or the Tax and Trade Bureau, Department of the Treasury, which may be required by section 713 of title 31, United States Code, or

I.R.C. § 6103(i)(8)(A)(ii) —

any audit authorized by subsection (p)(6), except that no such officer or employee shall, except to the extent authorized by subsection (f) or (p)(6), disclose to any person, other than another officer or employee of such office whose official duties require such disclosure, any return or return information described in section 4424(a) in a form which can be associated with, or otherwise identify, directly or indirectly, a particular taxpayer, nor shall such officer or employee disclose any other return or return information, except as otherwise expressly provided by law, to any person other than such other officer or employee of such office in a form which can be associated with, or otherwise identify, directly or indirectly, a particular taxpayer.

I.R.C. § 6103(i)(8)(B) Audits Of Other Agencies

I.R.C. § 6103(i)(8)(B)(i) In General —

Nothing in this section shall prohibit any return or return information obtained under this title by any Federal agency (other than an agency referred to in subparagraph (A)) or by a Trustee as defined in the District of Columbia Retirement Protection Act of 1997, for use in any program or activity from being open to inspection by, or disclosure to, officers and employees of the Government Accountability Office if such inspection or disclosure is—

I.R.C. § 6103(i)(8)(B)(i)(I) —

for purposes of, and to the extent necessary in, making an audit authorized by law of such program or activity, and

I.R.C. § 6103(i)(8)(B)(i)(II) —

pursuant to a written request by the Comptroller General of the United States to the head of such Federal agency.

I.R.C. § 6103(i)(8)(B)(ii) Information From Secretary —

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.

I.R.C. § 6103(i)(8)(B)(iii) Requirement Of Notification Upon Completion Of Audit —

Within 90 days after the completion of an audit with respect to which returns or return information were opened to inspection or disclosed under clause (i) or (ii), the Comptroller General of the United States shall notify in writing the Joint Committee on Taxation of such completion. Such notice shall include—

I.R.C. § 6103(i)(8)(B)(iii)(I) —

a description of the use of the returns and return information by the Federal agency involved,

I.R.C. § 6103(i)(8)(B)(iii)(II) —

such recommendations with respect to the use of returns and return information by such Federal agency as the Comptroller General deems appropriate, and

I.R.C. § 6103(i)(8)(B)(iii)(III) —

a statement on the impact of any such recommendations on confidentiality of returns and return information and the administration of this title.

I.R.C. § 6103(i)(8)(B)(iv) Certain Restrictions Made Applicable —

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.

I.R.C. § 6103(i)(8)(C) Disapproval By Joint Committee On Taxation —

Returns and return information shall not be open to inspection or disclosed under subparagraph (A) or (B) with respect to an audit—

I.R.C. § 6103(i)(8)(C)(i) —

unless the Comptroller General of the United States notifies in writing the Joint Committee on Taxation of such audit, and

I.R.C. § 6103(i)(8)(C)(ii) —

if the Joint Committee on Taxation disapproves such audit by a vote of at least two-thirds of its members within the 30-day period beginning on the day the Joint Committee on Taxation receives such notice.

I.R.C. § 6103(j) Statistical Use

I.R.C. § 6103(j)(1) Department Of Commerce —

Upon request in writing by the Secretary of Commerce, the Secretary shall furnish—

I.R.C. § 6103(j)(1)(A) —

such returns, or return information reflected thereon, to officers and employees of the Bureau of the Census, and

I.R.C. § 6103(j)(1)(B) —

such return information reflected on returns of corporations to officers and employees of the Bureau of Economic Analysis,

as the Secretary may prescribe by regulation for the purpose of, but only to the extent necessary in, the structuring of censuses and national economic accounts and conducting related statistical activities authorized by law.

I.R.C. § 6103(j)(2) Federal Trade Commission —

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.

I.R.C. § 6103(j)(3) Department Of Treasury —

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.

I.R.C. § 6103(j)(4) Anonymous Form —

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.

I.R.C. § 6103(j)(5) Department Of Agriculture —

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).

I.R.C. § 6103(j)(6) Congressional Budget Office —

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.

I.R.C. § 6103(k) Disclosure Of Certain Returns And Return Information For Tax Administration Purposes

I.R.C. § 6103(k)(1) Disclosure Of Accepted Offers-In-Compromise —

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.

I.R.C. § 6103(k)(2) Disclosure Of Amount Of Outstanding Lien —

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.

I.R.C. § 6103(k)(3) Disclosure Of Return Information To Correct Misstatements Of Fact —

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.

I.R.C. § 6103(k)(4) Disclosure To Competent Authority Under Tax Convention —

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.

I.R.C. § 6103(k)(5) State Agencies Regulating Tax Return Preparers —

Taxpayer identity information with respect to any tax return 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.

I.R.C. § 6103(k)(6) Disclosure By Certain Officers And Employees For Investigative Purposes —

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. This paragraph shall not apply to any disclosure to an individual providing information relating to any purpose described in paragraph (1) or (2) of section 7623(a) which is made under paragraph (13)(A).

I.R.C. § 6103(k)(7) Disclosure Of Excise Tax Registration Information —

To the extent the Secretary determines that disclosure is necessary to permit the effective administration of subtitle D, the Secretary may disclose—

I.R.C. § 6103(k)(7)(A) —

the name, address, and registration number of each person who is registered under any provision of subtitle D (and, in the case of a registered terminal operator, the address of each terminal operated by such operator), and

I.R.C. § 6103(k)(7)(B) —

the registration status of any person.

I.R.C. § 6103(k)(8) Levies On Certain Government Payments

I.R.C. § 6103(k)(8)(A) Disclosure Of Return Information In Levies On Financial Management Service —

In serving a notice of levy, or release of such levy, with respect to any applicable government payment, the Secretary may disclose to officers and employees of the Financial Management Service—

I.R.C. § 6103(k)(8)(A)(i) —

return information, including taxpayer identity information,

I.R.C. § 6103(k)(8)(A)(ii) —

the amount of any unpaid liability under this title (including penalties and interest), and

I.R.C. § 6103(k)(8)(A)(iii) —

the type of tax and tax period to which such unpaid liability relates.

I.R.C. § 6103(k)(8)(B) Restriction On Use Of Disclosed Information —

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.

I.R.C. § 6103(k)(8)(C) Applicable Government Payment —

For purposes of this paragraph, the term “applicable government payment” means—

I.R.C. § 6103(k)(8)(C)(i) —

any Federal payment (other than a payment for which eligibility is based on the income or assets (or both) of a payee) certified to the Financial Management Service for disbursement, and

I.R.C. § 6103(k)(8)(C)(ii) —

any other payment which is certified to the Financial Management Service for disbursement and which the Secretary designates by published notice.

I.R.C. § 6103(k)(9) Disclosure Of Information To Administer Section 6311 —

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.

I.R.C. § 6103(k)(10) Disclosure Of Certain Returns And Return Information To Certain Prison Officials

I.R.C. § 6103(k)(10)(A) In General —

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.

I.R.C. § 6103(k)(10)(B) Disclosure To Contractor-Run Prisons —

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.

I.R.C. § 6103(k)(10)(C) Restrictions On Use Of Disclosed Information —

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.

I.R.C. § 6103(k)(10)(D) Restrictions On Redisclosure And Disclosure To Legal Representatives —

Notwithstanding subsection (h)—

I.R.C. § 6103(k)(10)(D)(i) Restrictions On Redisclosure —

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.

I.R.C. § 6103(k)(10)(D)(ii) Disclosure To Legal Representatives —

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.

I.R.C. § 6103(k)(11) Disclosure Of Return Information To Department Of State For Purposes Of Passport Revocation Under Section 7345

I.R.C. § 6103(k)(11)(A) In General —

The Secretary shall, upon receiving a certification described in section 7345, disclose to the Secretary of State return information with respect to a taxpayer who has a seriously delinquent tax debt described in such section. Such return information shall be limited to—

I.R.C. § 6103(k)(11)(A)(i) —

the taxpayer identity information with respect to such taxpayer, and

I.R.C. § 6103(k)(11)(A)(ii) —

the amount of such seriously delinquent tax debt.

I.R.C. § 6103(k)(11)(B) Restriction On Disclosure —

Return information disclosed under subparagraph (A) may be used by officers and employees of the Department of State for the purposes of, and to the extent necessary in, carrying out the requirements of section 32101 of the FAST Act.

I.R.C. § 6103(k)(12) Qualified Tax Collection Contractors —

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.

I.R.C. § 6103(k)(13) Disclosure To Whistleblowers

I.R.C. § 6103(k)(13)(A) In General —

The Secretary may disclose, to any individual providing information relating to any purpose described in paragraph (1) or (2) of section 7623(a), return information related to the investigation of any taxpayer with respect to whom the individual has provided such information, but only 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 with respect to the enforcement of any other provision of this title.

I.R.C. § 6103(k)(13)(B) Updates On Whistleblower Investigations —

The Secretary shall disclose to an individual providing information relating to any purpose described in paragraph (1) or (2) of section 7623(a) the following:

I.R.C. § 6103(k)(13)(B)(i) —

Not later than 60 days after a case for which the individual has provided information has been referred for an audit or examination, a notice with respect to such referral.

I.R.C. § 6103(k)(13)(B)(ii) —

Not later than 60 days after a taxpayer with respect to whom the individual has provided information has made a payment of tax with respect to tax liability to which such information relates, a notice with respect to such payment.

I.R.C. § 6103(k)(13)(B)(iii) —

Subject to such requirements and conditions as are prescribed by the Secretary, upon a written request by such individual—

I.R.C. § 6103(k)(13)(B)(iii)(I) —

information on the status and stage of any investigation or action related to such information, and

I.R.C. § 6103(k)(13)(B)(iii)(II) —

in the case of a determination of the amount of any award under section 7623(b), the reasons for such determination.

Clause (iii) shall not apply to any information if the Secretary determines that disclosure of such information would seriously impair Federal tax administration. Information described in clauses (i), (ii), and (iii) may be disclosed to a designee of the individual providing such information in accordance with guidance provided by the Secretary.

I.R.C. § 6103(k)(14) Disclosure Of Return Information For Purposes Of Cybersecurity And The Prevention Of Identity Theft Tax Refund Fraud

I.R.C. § 6103(k)(14)(A) In General —

Under such procedures and subject to such conditions as the Secretary may prescribe, the Secretary may disclose specified return information to specified ISAC participants to the extent that the Secretary determines such disclosure is in furtherance of effective Federal tax administration relating to the detection or prevention of identity theft tax refund fraud, validation of taxpayer identity, authentication of taxpayer returns, or detection or prevention of cybersecurity threats.

I.R.C. § 6103(k)(14)(B) Specified ISAC Participants —

For purposes of this paragraph—

I.R.C. § 6103(k)(14)(B)(i) In General —

The term “specified ISAC participant’ means—

I.R.C. § 6103(k)(14)(B)(i)(I) —

any person designated by the Secretary as having primary responsibility for a function performed with respect to the information sharing and analysis center described in section 2003(a) of the Taxpayer First Act, and

I.R.C. § 6103(k)(14)(B)(i)(II) —

any person subject to the requirements of section 7216 and which is a participant in such information sharing and analysis center.

I.R.C. § 6103(k)(14)(B)(ii) Information Sharing Agreement —

Such term shall not include any person unless such person has entered into a written agreement with the Secretary setting forth the terms and conditions for the disclosure of information to such person under this paragraph, including requirements regarding the protection and safeguarding of such information by such person.

I.R.C. § 6103(k)(14)(C) Specified Return Information —

For purposes of this paragraph, the term ‘specified return information’ means

I.R.C. § 6103(k)(14)(C)(i) —

in the case of a return which is in connection with a case of potential identity theft refund fraud

I.R.C. § 6103(k)(14)(C)(i)(I) —

in the case of such return filed electronically, the internet protocol address, device identification, email domain name, speed of completion, method of authentication, refund method, and such other return information related to the electronic filing characteristics of such return as the Secretary may identify for purposes of this subclause, and

I.R.C. § 6103(k)(14)(C)(i)(II) —

in the case of such return prepared by a tax return preparer, identifying information with respect to such tax return preparer, including the preparer taxpayer identification number and electronic filer identification number of such preparer,

I.R.C. § 6103(k)(14)(C)(ii) —

in the case of a return which is in connection with a case of a identity theft refund fraud which has been confirmed by the Secretary (pursuant to such procedures as the Secretary may provide), the information referred to in subclauses (I) and (II) of clause (i), the name and taxpayer identification number of the taxpayer as it appears on the return, and any bank account and routing information provided for making a refund in connection with such return, and

I.R.C. § 6103(k)(14)(C)(iii) —

in the case of any cybersecurity threat to the Internal Revenue Service, information similar to the information described in subclauses (I) and (II) of clause (i) with respect to such threat.

I.R.C. § 6103(k)(14)(D) Restriction On Use Of Disclosed Information

I.R.C. § 6103(k)(14)(D)(i) Designated Third Parties —

Any return information received by a person described in subparagraph (B)(i)(I) shall be used only for the purposes of and to the extent necessary in

I.R.C. § 6103(k)(14)(D)(i)(I) —

performing the function such person is designated to perform under such subparagraph,

I.R.C. § 6103(k)(14)(D)(i)(II) —

facilitating disclosures authorized under subparagraph (A) to persons described in subparagraph (B)(i)(II), and

I.R.C. § 6103(k)(14)(D)(i)(III) —

facilitating disclosures authorized under subsection (d) to participants in such information sharing and analysis center.

I.R.C. § 6103(k)(14)(D)(ii) Return Preparers —

Any return information received by a person described in subparagraph (B)(i)(II) shall be treated for purposes of section 7216 as information furnished to such person for, or in connection with, the preparation of a return of the tax imposed under chapter 1.

I.R.C. § 6103(k)(14)(E) Data Protection And Safeguards —

Return information disclosed under this paragraph shall be subject to such protections and safeguards as the Secretary may require in regulations or other guidance or in the written agreement referred to in subparagraph (B)(ii). Such written agreement shall include a requirement that any unauthorized access to information disclosed under this paragraph, and any breach of any system in which such information is held, be reported to the Treasury Inspector General for Tax Administration.

I.R.C. § 6103(k)(15) Disclosures To Social Security Administration To Identify Tax Receivables Not Eligible For Collection Pursuant To Qualified Tax Collection Contracts —

In the case of any individual involved with a tax receivable which the Secretary has identified for possible collection pursuant to a qualified tax collection contract (as defined in section 6306(b)), the Secretary may disclose the taxpayer identity and date of birth of such individual to officers, employees, and contractors of the Social Security Administration to determine if such tax receivable is not eligible for collection pursuant to such a qualified tax collection contract by reason of section 6306(d)(3)(E).

I.R.C. § 6103(l) Disclosure Of Returns And Return Information For Purposes Other Than Tax Administration

I.R.C. § 6103(l)(1) Disclosure Of Certain Returns And Return Information To Social Security Administration And Railroad Retirement Board —

The Secretary may, upon written request, disclose returns and return information with respect to—

I.R.C. § 6103(l)(1)(A) —

taxes imposed by chapters 2, 21, and 24, to the Social Security Administration for purposes of its administration of the Social Security Act;

I.R.C. § 6103(l)(1)(B) —

a plan to which part I of subchapter D of chapter 1 applies, to the Social Security Administration for purposes of carrying out its responsibility under section 1131 of the Social Security Act, limited, however to return information described in section 6057(d); and

I.R.C. § 6103(l)(1)(C) —

taxes imposed by chapter 22, to the Railroad Retirement Board for purposes of its administration of the Railroad Retirement Act.

I.R.C. § 6103(l)(2) Disclosure Of Returns And Return Information To The Department Of Labor And Pension Benefit Guaranty Corporation —

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.

I.R.C. § 6103(l)(3) Disclosure That Applicant For Federal Loan Has Tax Delinquent Account

I.R.C. § 6103(l)(3)(A) In General —

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.

I.R.C. § 6103(l)(3)(B) Restriction On Disclosure —

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.

I.R.C. § 6103(l)(3)(C) Included Federal Loan Program Defined —

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.

I.R.C. § 6103(l)(4) Disclosure Of Returns And Return Information For Use In Personnel Or Claimant Representative Matters —

The Secretary may disclose returns and return information—

I.R.C. § 6103(l)(4)(A) —

upon written request—

I.R.C. § 6103(l)(4)(A)(i) —

to an employee or former employee of the Department of the Treasury, or to the duly authorized legal representative of such employee or former employee, who is or may be a party to any administrative action or proceeding affecting the personnel rights of such employee or former employee; or

I.R.C. § 6103(l)(4)(A)(ii) —

to any person, or to the duly authorized legal representative of such person, whose rights are or may be affected by an administrative action or proceeding under section 330 of title 31, United States Code,

solely for use in the action or proceeding, or in preparation for the action or proceeding, but only to the extent that the Secretary determines that such returns or return information is or may be relevant and material to the action or proceeding; or

I.R.C. § 6103(l)(4)(B) —

to officers and employees of the Department of the Treasury for use in any action or proceeding described in subparagraph (A), or in preparation for such action or proceeding, to the extent necessary to advance or protect the interests of the United States.

I.R.C. § 6103(l)(5) Social Security Administration —

Upon written request by the Commissioner of Social Security, the Secretary may disclose information returns filed pursuant to part III of subchapter A of chapter 61 of this subtitle for the purpose of—

I.R.C. § 6103(l)(5)(A) —

carrying out, in accordance with an agreement entered into pursuant to section 232 of the Social Security Act, an effective return processing program; or

I.R.C. § 6103(l)(5)(B) —

providing information regarding the mortality status of individuals for epidemiological and similar research in accordance with section 1106(d) of the Social Security Act.

I.R.C. § 6103(l)(6) Disclosure Of Return Information To Federal, State, And Local Child Support Enforcement Agencies

I.R.C. § 6103(l)(6)(A) Return Information From Internal Revenue Service —

The Secretary may, upon written request, disclose to the appropriate Federal, State, or local child support enforcement agency—

I.R.C. § 6103(l)(6)(A)(i) —

available return information from the master files of the Internal Revenue Service relating to the social security account number (or numbers, if the individual involved has more than one such number), address, filing status, amounts and nature of income, and the number of dependents reported on any return filed by, or with respect to, any individual with respect to whom child support obligations are sought to be established or enforced pursuant to the provisions of part D of title IV of the Social Security Act and with respect to any individual to whom such support obligations are owing, and

I.R.C. § 6103(l)(6)(A)(ii) —

available return information reflected on any return filed by, or with respect to, any individual described in clause (i) relating to the amount of such individual's gross income (as defined in section 61) or consisting of the names and addresses of payors of such income and the names of any dependents reported on such return, but only if such return information is not reasonably available from any other source.

I.R.C. § 6103(l)(6)(B) Disclosure To Certain Agents —

The following information disclosed to any child support enforcement agency under subparagraph (A) with respect to any individual with respect to whom child support obligations are sought to be established or enforced may be disclosed by such agency to any agent of such agency which is under contract with such agency to carry out the purposes described in subparagraph (C):

I.R.C. § 6103(l)(6)(B)(i) —

The address and social security account number (or numbers) of such individual.

I.R.C. § 6103(l)(6)(B)(ii) —

The amount of any reduction under section 6402(c) (relating to offset of past-due support against overpayments) in any overpayment otherwise payable to such individual.

I.R.C. § 6103(l)(6)(C) Restriction On Disclosure —

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.

I.R.C. § 6103(l)(7) Disclosure Of Return Information To Federal, State, And Local Agencies Administering Certain Programs Under The Social Security Act, The Food And Nutrition Act Of 2008, Or Title 38, United States Code, Or Certain Housing Assistance Programs. ² ² Amendments: Section 13403(b) of The Revenue Reconciliation Act of 1993 amended the heading of paragraph (7) of Section 6103(l) by inserting after “Code” the following: “, Or Certain Housing Assistance Programs”. Effective Date The amendments made by this section shall take effect on the date of the enactment of this Act.

I.R.C. § 6103(l)(7)(A) Return Information From Social Security Administration —

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).

I.R.C. § 6103(l)(7)(B) Return Information From Internal Revenue Service —

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).

I.R.C. § 6103(l)(7)(C) Restriction On Disclosure —

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).

I.R.C. § 6103(l)(7)(D) Programs To Which Rule Applies —

The programs to which this paragraph applies are:

I.R.C. § 6103(l)(7)(D)(i) —

a State program funded under part A of title IV of the Social Security Act;

I.R.C. § 6103(l)(7)(D)(ii) —

medical assistance provided under a State plan approved under title XIX of the Social Security Act or subsidies provided under section 1860D-14 of such Act;

I.R.C. § 6103(l)(7)(D)(iii) —

supplemental security income benefits provided under title XVI of the Social Security Act, and federally administered supplementary payments of the type described in section 1616(a) of such Act (including payments pursuant to an agreement entered into under section 212(a) of Public Law 93-66);

I.R.C. § 6103(l)(7)(D)(iv) —

any benefits provided under a State plan approved under title I, X, XIV, or XVI of the Social Security Act (as those titles apply to Puerto Rico, Guam, and the Virgin Islands);

I.R.C. § 6103(l)(7)(D)(v) —

unemployment compensation provided under a State law described in section 3304 of this title;

I.R.C. § 6103(l)(7)(D)(vi) —

assistance provided under the Food and Nutrition Act of 2008;

I.R.C. § 6103(l)(7)(D)(vii) —

State-administered supplementary payments of the type described in section 1616(a) of the Social Security Act (including payments pursuant to an agreement entered into under section 212(a) of Public Law 93-66);

I.R.C. § 6103(l)(7)(D)(viii)

I.R.C. § 6103(l)(7)(D)(viii)(I) —

any needs-based pension provided under chapter 15 of title 38, United States Code, or under any other law administered by the Secretary of Veterans Affairs;

I.R.C. § 6103(l)(7)(D)(viii)(II) —

parents' dependency and indemnity compensation provided under section 1315 of title 38, United States Code;

I.R.C. § 6103(l)(7)(D)(viii)(III) —

health-care services furnished under sections 1710(a)(2)(G), 1710(a)(3), and 1710(b) of such title; and

I.R.C. § 6103(l)(7)(D)(viii)(IV) —

compensation paid under chapter 11 of title 38, United States Code, at the 100 percent rate based solely on unemployability and without regard to the fact that the disability or disabilities are not rated as 100 percent disabling under the rating schedule; and

I.R.C. § 6103(l)(7)(D)(ix) —

any housing assistance program administered by the Department of Housing and Urban Development that involves initial and periodic review of an applicant's or participant's income, except that return information may be disclosed under this clause only on written request by the Secretary of Housing and Urban Development and only for use by officers and employees of the Department of Housing and Urban Development with respect to applicants for and participants in such programs. ⁴

⁴ Amendments: Section 13403(a) of the Revenue Reconciliation Act of 1993 amended subparagraph (D) Of section 6103(l)(7) as follows: in clause (vii), by striking “and” at the end; in clause (viii), by striking the period at the end and inserting “; and”; by inserting after clause (viii) a new clause (ix) by adding at the end thereof the following: “Clause (ix) shall not apply after September 30, 1998.”

Only return information from returns with respect to net earnings from self-employment and wages may be disclosed under this paragraph for use with respect to any program described in clause (viii)(IV).

I.R.C. § 6103(l)(8) Disclosure Of Certain Return Information By Social Security Administration To Federal, State, And Local Child Support Enforcement Agencies

I.R.C. § 6103(l)(8)(A) In General —

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.

I.R.C. § 6103(l)(8)(B) Restriction On Disclosure —

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.

I.R.C. § 6103(l)(8)(C) State Or Local Child Support Enforcement Agency —

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).

I.R.C. § 6103(l)(9) Disclosure Of Alcohol Fuel Producers To Administrators Of State Alcohol Laws —

Notwithstanding any other provision of this section, the Secretary may disclose—

I.R.C. § 6103(l)(9)(A) —

the name and address of any person who is qualified to produce alcohol for fuel use under section 5181, and

I.R.C. § 6103(l)(9)(B) —

the location of any premises to be used by such person in producing alcohol for fuel,

to any State agency, body, or commission, or its legal representative, which is charged under the laws of such State with responsibility for administration of State alcohol laws solely for use in the administration of such laws.

I.R.C. § 6103(l)(10) Disclosure Of Certain Information To Agencies Requesting A Reduction Under Subsection (c), (d), (e), Or (f) Of Section 6402

I.R.C. § 6103(l)(10)(A) Return Information From Internal Revenue Service —

The Secretary may, upon receiving a written request, disclose to officers and employees of any agency seeking a reduction under subsection (c), (d), (e), or (f) of section 6402, to officers and employees of the Department of Labor for purposes of facilitating the exchange of data in connection with a notice submitted under subsection (f)(5)(C) of section 6402, and to officers and employees of the Department of Treasury in connection with such reduction—

I.R.C. § 6103(l)(10)(A)(i) —

taxpayer identity information with respect to the taxpayer against whom such a reduction was made or not made and with respect to any other person filing a joint return with such taxpayer,

I.R.C. § 6103(l)(10)(A)(ii) —

the fact that a reduction has been made or has not been made under such subsection with respect to such taxpayer,

I.R.C. § 6103(l)(10)(A)(iii) —

the amount of such reduction,

I.R.C. § 6103(l)(10)(A)(iv) —

whether such taxpayer filed a joint return, and

I.R.C. § 6103(l)(10)(A)(v) —

the fact that a payment was made (and the amount of the payment) to the spouse of the taxpayer on the basis of a joint return.

I.R.C. § 6103(l)(10)(B) Restriction On Use Of Disclosed Information

I.R.C. § 6103(l)(10)(B)(i) —

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.

I.R.C. § 6103(l)(10)(B)(ii) —

Notwithstanding clause (i), return information disclosed to officers and employees of the Department of Labor may be accessed by agents who maintain and provide technological support to the Department of Labor's Interstate Connection Network (ICON) solely for the purpose of providing such maintenance and support.

I.R.C. § 6103(l)(11) Disclosure Of Return Information To Carry Out Federal Employees' Retirement System

I.R.C. § 6103(l)(11)(A) In General —

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).

I.R.C. § 6103(l)(11)(B) Restriction On Disclosure —

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.

I.R.C. § 6103(l)(12) Disclosure Of Certain Taxpayer Identity Information For Verification Of Employment Status Of Medicare Beneficiary And Spouse Of Medicare Beneficiary

I.R.C. § 6103(l)(12)(A) Return Information From Internal Revenue Service —

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.

I.R.C. § 6103(l)(12)(B) Return Information From Social Security Administration —

The Commissioner of Social Security shall, upon written request from the Administrator of the Centers for Medicare & Medicaid Services, disclose to the Administrator the following information:

I.R.C. § 6103(l)(12)(B)(i) —

The name and TIN of each medicare beneficiary who is identified as having received wages (as defined in section 3401(a)), above an amount (if any) specified by the Secretary of Health and Human Services,⁵ from a qualified employer in a previous year.

⁵ Amendments: Section 13561(a)(2) of the Omnibus Budget Reconciliation Act of 1993 amended section 6103 (l)(12) as follows: in subparagraph (B)(i), by inserting “, above an amount (if any) specified by the Secretary of Health and Human Services," after “section 3401(a))”; in subparagraph (B)(ii), in the matter preceding subclause (I) by inserting “, above an amount (if any) specified by the Secretary of Health and Human Services,” after “wages”; and in subparagraph (F) -- - in clause (i), by striking “1995” and inserting “1998”, - in clause (ii)(I), by striking “1994” and inserting “1997”, and - in clause (ii)(II), by striking “1995” and inserting “1998”.

I.R.C. § 6103(l)(12)(B)(ii) —

For each medicare beneficiary who was identified as married under subparagraph (A) and whose spouse is identified as having received wages , above an amount (if any) specified by the Secretary of Health and Human Services, ⁶ from a qualified employer in a previous year--

⁶ Amendments: Section 13561(a)(2) of the Omnibus Budget Reconciliation Act of 1993 amended section 6103 (l)(12) as follows: in subparagraph (B)(i), by inserting “, above an amount (if any) specified by the Secretary of Health and Human Services," after “section 3401(a))”; in subparagraph (B)(ii), in the matter preceding subclause (I) by inserting “, above an amount (if any) specified by the Secretary of Health and Human Services,” after “wages”; and in subparagraph (F) -- - in clause (i), by striking “1995” and inserting “1998”, - in clause (ii)(I), by striking “1994” and inserting “1997”, and - in clause (ii)(II), by striking “1995” and inserting “1998”.

I.R.C. § 6103(l)(12)(B)(ii)(I) —

the name and TIN of the medicare beneficiary, and

I.R.C. § 6103(l)(12)(B)(ii)(II) —

the name and TIN of the spouse.

I.R.C. § 6103(l)(12)(B)(iii) —

With respect to each such qualified employer, the name, address, and TIN of the employer and the number of individuals with respect to whom written statements were furnished under section 6051 by the employer with respect to such previous year.

I.R.C. § 6103(l)(12)(C) Disclosure By Centers For Medicare & Medicaid Services —

With respect to the information disclosed under subparagraph (B), the Administrator of the Centers for Medicare & Medicaid Services may disclose—

I.R.C. § 6103(l)(12)(C)(i) —

to the qualified employer referred to in such subparagraph the name and TIN of each individual identified under such subparagraph as having received wages from the employer (hereinafter in this subparagraph referred to as the “employee”) for purposes of determining during what period such employee or the employee's spouse may be (or have been) covered under a group health plan of the employer and what benefits are or were covered under the plan (including the name, address, and identifying number of the plan),

I.R.C. § 6103(l)(12)(C)(ii) —

to any group health plan which provides or provided coverage to such an employee or spouse, the name of such employee and the employee's spouse (if the spouse is a medicare beneficiary) and the name and address of the employer, and, for the purpose of presenting a claim to the plan--

I.R.C. § 6103(l)(12)(C)(ii)(I) —

the TIN of such employee if benefits were paid under title XVIII of the Social Security Act with respect to the employee during a period in which the plan was a primary plan (as defined in section 1862(b)(2)(A) of the Social Security Act) and

I.R.C. § 6103(l)(12)(C)(ii)(II) —

the TIN of such spouse if benefits were paid under such title with respect to the spouse during such period, and

I.R.C. § 6103(l)(12)(C)(iii) —

to any agent of such Administrator the information referred to in subparagraph (B) for purposes of carrying out clauses (i) and (ii) on behalf of such Administrator.

I.R.C. § 6103(l)(12)(D) Special Rules

I.R.C. § 6103(l)(12)(D)(i) Restrictions On Disclosure —

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.

I.R.C. § 6103(l)(12)(D)(ii) Timely Response To Requests —

Any request made under subparagraph (A) or (B) shall be complied with as soon as possible but in no event later than 120 days after the date the request was made.

I.R.C. § 6103(l)(12)(E) Definitions —

For purposes of this paragraph—

I.R.C. § 6103(l)(12)(E)(i) Medicare Beneficiary —

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.

I.R.C. § 6103(l)(12)(E)(ii) Group Health Plan —

The term “group health plan” means any group health plan (as defined in section 5000(b)(1)). ⁷

⁷ Amendments: Section 13561(e)(2)(B) of the Omnibus Budget Reconciliation Act of 1993 amended section 6103(l)(12)(E)(ii). Clause (ii) formerly read: ******* (ii) Group health plan 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)). *******

I.R.C. § 6103(l)(12)(E)(iii) Qualified Employer —

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.

I.R.C. § 6103(l)(13) Disclosure Of Return Information To Carry Out The Higher Education Act Of 1965

I.R.C. § 6103(l)(13)(A) Applications And Recertifications For Income Contingent Or Income-Based Repayment —

The Secretary shall, upon written request from the Secretary of Education, disclose to any authorized person, only for the purpose of (and to the extent necessary in) determining eligibility for, or repayment obligations under, income-contingent or income-based repayment plans under title IV of the Higher Education Act of 1965 with respect to loans under part D of such title, the following return information from returns (for any taxable year specified by the Secretary of Education as relevant to such purpose) of an individual certified by the Secretary of Education as having provided approval under section 494(a)(2) of such Act (as in effect on the date of enactment of this paragraph) for such disclosure:

I.R.C. § 6103(l)(13)(A)(i) —

Taxpayer identity information.

I.R.C. § 6103(l)(13)(A)(ii) —

Filing status.

I.R.C. § 6103(l)(13)(A)(iii) —

Adjusted gross income.

I.R.C. § 6103(l)(13)(A)(iv) —

Total number of exemptions claimed, if applicable.

I.R.C. § 6103(l)(13)(A)(v) —

Number of dependents taken into account in determining the credit allowed under section 24.

I.R.C. § 6103(l)(13)(A)(vi) —

If applicable, the fact that there was no return filed.

I.R.C. § 6103(l)(13)(B) Discharge Of Loan Based On Total And Permanent Disability —

The Secretary shall, upon written request from the Secretary of Education, disclose to any authorized person, only for the purpose of (and to the extent necessary in) monitoring and reinstating loans under title IV of the Higher Education Act of 1965 that were discharged based on a total and permanent disability (within the meaning of section 437(a) of such Act), the following return information from returns (for any taxable year specified by the Secretary of Education as relevant to such purpose) of an individual certified by the Secretary of Education as having provided approval under section 494(a)(3) of such Act (as in effect on the date of enactment of this paragraph) for such disclosure:

I.R.C. § 6103(l)(13)(B)(i) —

The return information described in clauses (i), (ii), and (vi) of subparagraph (A).

I.R.C. § 6103(l)(13)(B)(ii) —

The return information described in subparagraph (C)(ii).

I.R.C. § 6103(l)(13)(C) Federal Student Financial Aid —

The Secretary shall, upon written request from the Secretary of Education, disclose to any authorized person, only for the purpose of (and to the extent necessary in) determining eligibility for, and amount of, Federal student financial aid under a program authorized under subpart 1 of part A, part C, or part D of title IV of the Higher Education Act of 1965 the following return information from returns (for the taxable year used for purposes of section 480(a) of such Act) of an individual certified by the Secretary of Education as having provided approval under section 494(a)(1) of such Act (as in effect on the date of enactment of this paragraph) for such disclosure:

I.R.C. § 6103(l)(13)(C)(i) —

Return information described in clauses (i) through (vi) of subparagraph (A).

I.R.C. § 6103(l)(13)(C)(ii) —

The amount of any net earnings from self-employment (as defined in section 1402(a)), wages (as defined in section 3121(a) or 3401(a)), and taxable income from a farming business (as defined in section 263A(e)(4)).

I.R.C. § 6103(l)(13)(C)(ii)(iii) —

Amount of total income tax.

I.R.C. § 6103(l)(13)(C)(ii)(iv) —

Amount of any credit allowed under section 25A.

I.R.C. § 6103(l)(13)(C)(ii)(v) —

Amount of individual retirement account distributions not included in adjusted gross income.

I.R.C. § 6103(l)(13)(C)(ii)(vi) —

Amount of individual retirement account contributions and payments to self-employed SEP, Keogh, and other qualified plans which were deducted from income.

I.R.C. § 6103(l)(13)(C)(ii)(vii) —

Amount of tax-exempt interest received.

I.R.C. § 6103(l)(13)(C)(ii)(viii) —

Amounts from retirement pensions and annuities not included in adjusted gross income.

I.R.C. § 6103(l)(13)(C)(ii)(ix) —

If applicable, the fact that any of the following schedules (or equivalent successor schedules) were filed with the return:

I.R.C. § 6103(l)(13)(C)(ii)(ix)(I) —

Schedule A.

I.R.C. § 6103(l)(13)(C)(ii)(ix)(II) —

Schedule B.

I.R.C. § 6103(l)(13)(C)(ii)(ix)(III) —

Schedule D.

I.R.C. § 6103(l)(13)(C)(ii)(ix)(IV) —

Schedule E.

I.R.C. § 6103(l)(13)(C)(ii)(ix)(V) —

Schedule F.

I.R.C. § 6103(l)(13)(C)(ii)(ix)(VI) —

Schedule H.

I.R.C. § 6103(l)(13)(C)(ii)(ix)(I) —

Schedule A.

I.R.C. § 6103(l)(13)(C)(ii)(ix)(II) —

Schedule B.

I.R.C. § 6103(l)(13)(C)(ii)(ix)(III) —

Schedule D.

I.R.C. § 6103(l)(13)(C)(ii)(ix)(IV) —

Schedule E.

I.R.C. § 6103(l)(13)(C)(ii)(ix)(V) —

Schedule F.

I.R.C. § 6103(l)(13)(C)(ii)(ix)(VI) —

Schedule H.

I.R.C. § 6103(l)(13)(C)(ii)(x) —

If applicable, the amount reported on Schedule C (or an equivalent successor schedule) as net profit or loss.

I.R.C. § 6103(l)(13)(D) Additional Uses Of Disclosed Information

I.R.C. § 6103(l)(13)(D)(i) In General —

In addition to the purposes for which information is disclosed under subparagraphs (A), (B), and (C), return information so disclosed may be used by an authorized person, with respect to income-contingent or income-based repayment plans, awards of Federal student financial aid under a program authorized under subpart 1 of part A, part C, or part D of title IV of the Higher Education Act of 1965, and discharges of loans based on a total and permanent disability (within the meaning of section 437(a) of such Act), for purposes of—

I.R.C. § 6103(l)(13)(D)(i)(I) —

reducing the net cost of improper payments under such plans, relating to such awards, or relating to such discharges,

I.R.C. § 6103(l)(13)(D)(i)(II) —

oversight activities by the Office of Inspector General of the Department of Education as authorized by the Inspector General Act of 1978, and

I.R.C. § 6103(l)(13)(D)(i)(III) —

conducting analyses and forecasts for estimating costs related to such plans, awards, or discharges.

I.R.C. § 6103(l)(13)(D)(ii) Limitation —

The purposes described in clause (i) shall not include the conduct of criminal investigations or prosecutions.

I.R.C. § 6103(l)(13)(D)(iii) Redisclosure To Institutions Of Higher Education, State Higher Education Agencies, And Designated Scholarship Organizations —

Authorized persons may redisclose return information received under subparagraph (C), solely for the use in the application, award, and administration of financial aid awarded by the Federal government or awarded by a person described in subclause (I), (II), or (III), to the following persons:

I.R.C. § 6103(l)(13)(D)(iii)(I) —

An institution of higher education participating in a program under subpart 1 of part A, part C, or part D

I.R.C. § 6103(l)(13)(D)(iii)(II) —

A State higher education agency.

I.R.C. § 6103(l)(13)(D)(iii)(III) —

A scholarship organization which is an entity designated (prior to the date of the enactment of this clause) by the Secretary of Education under section 483(a)(3)(E) of such Act.

This clause shall only apply to the extent that the taxpayer with respect to whom the return information relates provides written consent for such redisclosure to the Secretary of Education. Under such terms and conditions as may be prescribed by the Secretary, after consultation with the Department of Education, an institution of higher education described in subclause (I) or a State higher education agency described in subclause (II) may designate a contractor of such institution or state agency to receive return information on behalf of such institution or state agency to administer aspects of the institution's or state agency's activities for the application, award, and administration of such financial aid.

I.R.C. § 6103(l)(13)(D)(iv) Redisclosure To Office Of Inspector General, Independent Auditors, And Contractors —

Any return information which is redisclosed under clause (iii)—

I.R.C. § 6103(l)(13)(D)(iv)(I) —

may be further disclosed by persons described in subclauses (I), (II), or (III) of clause (iii) or persons designated in the last sentence of clause (iii) to the Office of Inspector General of the Department of Education and independent auditors conducting audits of such person's administration of the programs for which the return information was received, and

I.R.C. § 6103(l)(13)(D)(iv)(II) —

may be further disclosed by persons described in subclauses (I), (II), or (III) of clause (iii) to contractors of such entities,

but only to the extent necessary in carrying out the purposes described in such clause (iii).

I.R.C. § 6103(l)(13)(D)(v) Redisclosure To Family Members —

In addition to the purposes for which information is disclosed and used under subparagraphs (A) and (C), or redisclosed under clause (iii), any return information so disclosed or redisclosed may be further disclosed to any individual certified by the Secretary of Education as having provided approval under paragraph (1) or (2) of section 494(a) of the Higher Education Act of 1965, as the case may be, for disclosure related to the income contingent or income-based repayment plan under subparagraph (A) or the eligibility for, and amount of, Federal student financial aid described in subparagraph (C).

I.R.C. § 6103(l)(13)(D)(vi) Redisclosure Of FAFSA In Formation —

Return information received under subparagraph (C) may be redisclosed in accordance with subsection (c) of section 494 of the Higher Education Act of 1965 (as in effect on the date of enactment of the COVID-related Tax Relief Act of 2020) to carry out the purposes specified in such subsection.

I.R.C. § 6103(l)(13)(E) Authorized Person —

For purposes of this paragraph, the term “authorized person” means, with respect to information disclosed under subparagraph (A), (B), or (C), any person who—

I.R.C. § 6103(l)(13)(E)(i) —

is an officer, employee, or contractor, of the Department of Education, and

I.R.C. § 6103(l)(13)(E)(ii) —

is specifically authorized and designated by the Secretary of Education for purposes of such subparagraph (applied separately with respect to each such subparagraph).

I.R.C. § 6103(l)(13)(F) Joint Returns —

In the case of a joint return, any disclosure authorized under subparagraph (A), (B), or (C), and any redisclosure authorized under clause (iii), (iv) (v), or (vi) of subparagraph (D), with respect to an individual shall be treated for purposes of this paragraph as applying with respect to the taxpayer.

I.R.C. § 6103(l)(14) Disclosure Of Return Information To United States Customs Service —

The Secretary may, upon written request from the Commissioner of the United States Customs Service, disclose to officers and employees of the Department of the Treasury such return information with respect to taxes imposed by chapters 1 and 6 as the Secretary may prescribe by regulations, solely for the purpose of, and only to the extent necessary in—

I.R.C. § 6103(l)(14)(A) —

ascertaining the correctness of any entry in audits as provided for in section 509 of the Tariff Act of 1930 (19 U.S.C. 1509), or

I.R.C. § 6103(l)(14)(B) —

other actions to recover any loss of revenue, or to collect duties, taxes, and fees, determined to be due and owing pursuant to such audits.

I.R.C. § 6103(l)(15) Disclosure Of Returns Filed Under Section 6050I —

The Secretary may, upon written request, disclose to officers and employees of—

I.R.C. § 6103(l)(15)(A) —

any Federal agency,

I.R.C. § 6103(l)(15)(B) —

any agency of a State or local government, or

I.R.C. § 6103(l)(15)(C) —

any agency of the government of a foreign country,

information contained on returns filed under section 6050I. Any such disclosure shall be made on the same basis, and subject to the same conditions, as apply to disclosures of information on reports filed under section 5313 of title 31, United States Code; except that no disclosure under this paragraph shall be made for purposes of the administration of any tax law.

I.R.C. § 6103(l)(16) Disclosure Of Return Information For Purposes Of Administering The District Of Columbia Retirement Protection Act Of 1997

I.R.C. § 6103(l)(16)(A) In General —

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 section 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.

I.R.C. § 6103(l)(16)(B) Disclosure For Use In Judicial Or Administrative Proceedings —

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.

I.R.C. § 6103(l)(17) Disclosure To National Archives And Records Administration —

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.

I.R.C. § 6103(l)(18) Disclosure Of Return Information For Purposes Of Carrying Out A Program For Advance Payment Of Credit For Health Insurance Costs Of Eligible Individuals —

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).

I.R.C. § 6103(l)(19) Disclosure Of Return Information For Purposes Of Providing Transitional Assistance Under Medicare Discount Card Program

I.R.C. § 6103(l)(19)(A) In General —

The Secretary, upon written request from the Secretary of Health and Human Services pursuant to carrying out section 1860D-31 of the Social Security Act, shall disclose to officers, employees, and contractors of the Department of Health and Human Services with respect to a taxpayer for the applicable year—

I.R.C. § 6103(l)(19)(A)(i)

I.R.C. § 6103(l)(19)(A)(i)(I) —

whether the adjusted gross income, as modified in accordance with specifications of the Secretary of Health and Human Services for purposes of carrying out such section, of such taxpayer and, if applicable, such taxpayer's spouse, for the applicable year, exceeds the amounts specified by the Secretary of Health and Human Services in order to apply the 100 and 135 percent of the poverty lines under such section,

I.R.C. § 6103(l)(19)(A)(i)(II) —

whether the return was a joint return, and

I.R.C. § 6103(l)(19)(A)(i)(III) —

the applicable year, or

I.R.C. § 6103(l)(19)(A)(ii) —

if applicable, the fact that there is no return filed for such taxpayer for the applicable year.

I.R.C. § 6103(l)(19)(B) Definition Of Applicable Year —

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.

I.R.C. § 6103(l)(19)(C) Restriction On Use Of Disclosed Information —

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.

I.R.C. § 6103(l)(20) Disclosure Of Return Information To Carry Out Medicare Part B Premium Subsidy Adjustment And Part D Base Beneficiary Premium Increase

I.R.C. § 6103(l)(20)(A) In General —

The Secretary shall, upon written request from the Commissioner of Social Security, disclose to officers, employees, and contractors of the Social Security Administration return information of a taxpayer whose premium (according to the records of the Secretary) may be subject to adjustment under section 1839(i) or increase under section 1860D-13(a)(7) of the Social Security Act. Such return information shall be limited to—

I.R.C. § 6103(l)(20)(A)(i) —

taxpayer identity information with respect to such taxpayer,

I.R.C. § 6103(l)(20)(A)(ii) —

the filing status of such taxpayer,

I.R.C. § 6103(l)(20)(A)(iii) —

the adjusted gross income of such taxpayer,

I.R.C. § 6103(l)(20)(A)(iv) —

the amounts excluded from such taxpayer's gross income under sections 135 and 911 to the extent such information is available,

I.R.C. § 6103(l)(20)(A)(v) —

the interest received or accrued during the taxable year which is exempt from the tax imposed by chapter 1 to the extent such information is available,

I.R.C. § 6103(l)(20)(A)(vi) —

the amounts excluded from such taxpayer's gross income by sections 931 and 933 to the extent such information is available,

I.R.C. § 6103(l)(20)(A)(vii) —

such other information relating to the liability of the taxpayer as is prescribed by the Secretary by regulation as might indicate in the case of a taxpayer who is an individual described in subsection (i)(4)(B)(iii) of section 1839 of the Social Security Act that the amount of the premium of the taxpayer under such section may be subject to adjustment under subsection (i) of such section or increase under section 1860D-13(a)(7) of such Act and the amount of such adjustment, and

I.R.C. § 6103(l)(20)(A)(viii) —

the taxable year with respect to which the preceding information relates.

I.R.C. § 6103(l)(20)(B) Restriction On Use Of Disclosed Information

I.R.C. § 6103(l)(20)(B)(i) In General —

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.

I.R.C. § 6103(l)(20)(B)(ii) Disclosure To Other Agencies —

Officers, employees, and contractors of the Social Security Administration may disclose—

I.R.C. § 6103(l)(20)(B)(ii)(I) —

the taxpayer identity information and the amount of the premium subsidy adjustment or premium increase with respect to a taxpayer described in subparagraph (A) to officers, employees, and contractors of the Centers for Medicare and Medicaid Services, to the extent that such disclosure is necessary for the collection of the premium subsidy amount or the increased premium amount,

I.R.C. § 6103(l)(20)(B)(ii)(II) —

the taxpayer identity information and the amount of the premium subsidy adjustment or the increased premium amount with respect to a taxpayer described in subparagraph (A) to officers and employees of the Office of Personnel Management and the Railroad Retirement Board, to the extent that such disclosure is necessary for the collection of the premium subsidy amount or the increased premium amount,

I.R.C. § 6103(l)(20)(B)(ii)(III) —

return information with respect to a taxpayer described in subparagraph (A) to officers and employees of the Department of Health and Human Services to the extent necessary to resolve administrative appeals of such premium subsidy adjustment or increased premium, and

I.R.C. § 6103(l)(20)(B)(ii)(IV) —

return information with respect to a taxpayer described in subparagraph (A) to officers and employees of the Department of Justice for use in judicial proceedings to the extent necessary to carry out the purposes described in clause (i).

I.R.C. § 6103(l)(21) Disclosure Of Return Information To Carry Out Eligibility Requirements For Certain Programs

I.R.C. § 6103(l)(21)(A) In General —

The Secretary, upon written request from the Secretary of Health and Human Services, shall disclose to officers, employees, and contractors of the Department of Health and Human Services return information of any taxpayer whose income is relevant in determining any premium tax credit under section 36B or any cost-sharing reduction under section 1402 of the Patient Protection and Affordable Care Act or eligibility for participation in a State medicaid program under title XIX of the Social Security Act, a State's children's health insurance program under title XXI of the Social Security Act, or a basic health program under section 1331 of Patient Protection and Affordable Care Act. Such return information shall be limited to—

I.R.C. § 6103(l)(21)(A)(i) —

taxpayer identity information with respect to such taxpayer,

I.R.C. § 6103(l)(21)(A)(ii) —

the filing status of such taxpayer,

I.R.C. § 6103(l)(21)(A)(iii) —

the number of individuals for whom a deduction is allowed under section 151 with respect to the taxpayer (including the taxpayer and the taxpayer's spouse),

I.R.C. § 6103(l)(21)(A)(iv) —

the modified adjusted gross income (as defined in section 36B) of such taxpayer and each of the other individuals included under clause (iii) who are required to file a return of tax imposed by chapter 1 for the taxable year,

I.R.C. § 6103(l)(21)(A)(v) —

such other information as is prescribed by the Secretary by regulation as might indicate whether the taxpayer is eligible for such credit or reduction (and the amount thereof), and

I.R.C. § 6103(l)(21)(A)(vi) —

the taxable year with respect to which the preceding information relates or, if applicable, the fact that such information is not available.

I.R.C. § 6103(l)(21)(B) Information To Exchange And State Agencies —

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).

I.R.C. § 6103(l)(21)(C) Restriction On Use Of Disclosed Information —

Return information disclosed under subparagraph (A) or (B) may be used by officers, employees, and contractors of the Department of Health and Human Services, an Exchange, or a State agency only for the purposes of, and to the extent necessary in—

I.R.C. § 6103(l)(21)(C)(i) —

establishing eligibility for participation in the Exchange, and verifying the appropriate amount of, any credit or reduction described in subparagraph (A),

I.R.C. § 6103(l)(21)(C)(ii) —

determining eligibility for participation in the State programs described in subparagraph (A).

I.R.C. § 6103(l)(22) Disclosure Of Return Information To Department Of Health And Human Services For Purposes Of Enhancing Medicare Program Integrity

I.R.C. § 6103(l)(22)(A) In General —

The Secretary shall, upon written request from the Secretary of Health and Human Services, disclose to officers and employees of the Department of Health and Human Services return information with respect to a taxpayer who has applied to enroll, or reenroll, as a provider of services or supplier under the Medicare program under title XVIII of the Social Security Act. Such return information shall be limited to—

I.R.C. § 6103(l)(22)(A)(i) —

the taxpayer identity information with respect to such taxpayer;

I.R.C. § 6103(l)(22)(A)(ii) —

the amount of the delinquent tax debt owed by that taxpayer; and

I.R.C. § 6103(l)(22)(A)(iii) —

the taxable year to which the delinquent tax debt pertains.

I.R.C. § 6103(l)(22)(B) Restriction On Disclosure —

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.

I.R.C. § 6103(l)(22)(C) Delinquent Tax Debt —

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.

I.R.C. § 6103(m) Disclosure Of Taxpayer Identity Information

I.R.C. § 6103(m)(1) Tax Refunds —

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.

I.R.C. § 6103(m)(2) Federal Claims

I.R.C. § 6103(m)(2)(A) In General —

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.

I.R.C. § 6103(m)(2)(B) Special Rule For Consumer Reporting Agency —

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.

I.R.C. § 6103(m)(3) National Institute For Occupational Safety And Health —

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.

I.R.C. § 6103(m)(4) Individuals Who Owe An Overpayment Of Federal Pell Grants Or Who Have Defaulted On Student Loans Administered By The Department Of Education

I.R.C. § 6103(m)(4)(A) In General —

Upon written request by the Secretary of Education, the Secretary may disclose the mailing address of any taxpayer—

I.R.C. § 6103(m)(4)(A)(i) —

who owes an overpayment of a grant awarded to such taxpayer under subpart 1 of part A of title IV of the Higher Education Act of 1965, or

I.R.C. § 6103(m)(4)(A)(ii) —

who has defaulted on a loan—

I.R.C. § 6103(m)(4)(A)(ii)(I) —

made under part B, D, or E of title IV of the Higher Education Act of 1965, or

I.R.C. § 6103(m)(4)(A)(ii)(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 overpayment or loan. ⁹

⁹ Amendments: Section 13402(b)(1) of the Revenue Reconciliation Act of 1993 amended so much of paragraph (4) of section 6103(m) as precedes subparagraph (B) thereof. (4) Individuals who have defaulted on student loans administered by the Department of Education (A) In general 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.

I.R.C. § 6103(m)(4)(B) Disclosure To Educational Institutions, Etc. —

Any mailing address disclosed under subparagraph (A)(i) may be disclosed by the Secretary of Education to—

I.R.C. § 6103(m)(4)(B)(i) —

any lender, or any State or nonprofit guarantee agency, which is participating under part B or D of title IV of the Higher Education Act of 1965, or

I.R.C. § 6103(m)(4)(B)(ii) —

any educational institution with which the Secretary of Education has an agreement under subpart 1 of part A, or part D or E,¹⁰ of title IV of such Act,

¹⁰ Amendments: Section 13402(b)(2) of the Revenue Reconciliation Act of 1993 amended subparagraph (B) of section 6103(m)(4) in clause (i), by striking “under part B” and inserting “under part B or D”; and in clause (ii), by striking “under part E” and inserting “under subpart 1 of part A, or part D or E,”; Effective Date The amendments made by this section shall take effect on the date of the enactment of this Act.

for use only by officers, employees, or agents of such lender, guarantee agency, or institution whose duties relate to the collection of student loans for purposes of locating individuals who have defaulted on student loans made under such loan programs for purposes of collecting such loans.

I.R.C. § 6103(m)(5) Individuals Who Have Defaulted On Student Loans Administered By The Department Of Health And Human Services

I.R.C. § 6103(m)(5)(A) In General —

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 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.

I.R.C. § 6103(m)(5)(B) Disclosure To Schools And Eligible Lenders —

Any mailing address disclosed under subparagraph (A) may be disclosed by the Secretary of Health and Human Services to—

I.R.C. § 6103(m)(5)(B)(i) —

any school with which the Secretary of Health and Human Services has an agreement under subpart II of part C of title VII of the Public Health Service Act or subpart II of part B of title VIII of such Act, or

I.R.C. § 6103(m)(5)(B)(ii) —

any eligible lender (within the meaning of section 737(4) of such Act) participating under subpart I of part C of title VII of such Act,

for use only by officers, employees, or agents of such school or eligible lender whose duties relate to the collection of student loans for purposes of locating individuals who have defaulted on student loans made under such subparts for the purposes of collecting such loans.

I.R.C. § 6103(m)(6) Blood Donor Locator Service

I.R.C. § 6103(m)(6)(A) In General —

Upon written request pursuant to section 1141 of the Social Security Act, the Secretary shall disclose the mailing address of taxpayers to officers and employees of the Blood Donor Locator Service in the Department of Health and Human Services.

I.R.C. § 6103(m)(6)(B) Restriction On Disclosure —

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.

I.R.C. § 6103(m)(6)(C) Safeguards —

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.

I.R.C. § 6103(m)(7) Social Security Account Statement Furnished By Social Security Administration —

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.

I.R.C. § 6103(n) Certain Other Persons —

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.

I.R.C. § 6103(o) Disclosure Of Returns And Return Information With Respect To Certain Taxes

I.R.C. § 6103(o)(1) Taxes Imposed By Subtitle E

I.R.C. § 6103(o)(1)(A) In General —

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.

I.R.C. § 6103(o)(1)(B) Use In Certain Proceedings —

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.

I.R.C. § 6103(o)(2) Taxes Imposed By Chapter 35 —

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.

I.R.C. § 6103(o)(3) Taxes Imposed By Section 4481 —

Returns and return information with respect to taxes imposed by section 4481 shall be open to inspection by or disclosure to officers and employees of United States Customs and Border Protection of the Department of Homeland Security whose official duties require such inspection or disclosure for purposes of administering such section.

I.R.C. § 6103(p) Procedure And Recordkeeping

I.R.C. § 6103(p)(1) Manner, Time, And Place Of Inspections —

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.

I.R.C. § 6103(p)(2) Procedure

I.R.C. § 6103(p)(2)(A) Reproduction Of Returns —

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.

I.R.C. § 6103(p)(2)(B) Disclosure Of Return Information —

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.

I.R.C. § 6103(p)(2)(C) Use Of Reproductions —

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.

I.R.C. § 6103(p)(3) Records Of Inspection And Disclosure

I.R.C. § 6103(p)(3)(A) System Of Recordkeeping —

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 subsection (c), (e), (f)(5), (h)(1), (3)(A), or (4), (i)(4), (8)(A)(ii), (k)(1), (2), (6), (8), or (9), (l)(1), (4)(B), (5), (7), (8), (9), (10), (11), (12), (13)(D)(iv), (13)(D)(v), (13)(D)(vi) (14), (15), (16), (17), or (18), (m) ¹¹ 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.

¹¹ Amendments: Section 13402(b)(3) of the Revenue Reconciliation Act of 1993 amended section 6103(p) as follows: in paragraph (3)(A), by striking “(11), or (12), (m)” and inserting “(11), (12), or (13), (m)”; in paragraph (4) -- - in the matter preceding subparagraph (A), by striking out “(10), or (11),” and inserting “(10), (11), or (13),”, and - in subparagraph (F)(ii), by striking “(11), or (12),” and inserting “(11), (12), or (13),”.

I.R.C. § 6103(p)(3)(B) Report By The Secretary —

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.

I.R.C. § 6103(p)(3)(C) Public Report On Disclosures —

The Secretary shall, within 90 days after the close of each calendar year, furnish to the Joint Committee on Taxation for disclosure to the public a report with respect to the records or accountings described in subparagraph (A) which—

I.R.C. § 6103(p)(3)(C)(i) —

provides with respect to each Federal agency, each agency, body, or commission described in subsection (d), (i)(3)(B)(i) or (7)(A)(ii), or (l)(6), and the Government Accountability Office the number of—

I.R.C. § 6103(p)(3)(C)(i)(I) —

requests for disclosure of returns and return information,

I.R.C. § 6103(p)(3)(C)(i)(II) —

instances in which returns and return information were disclosed pursuant to such requests or otherwise,

I.R.C. § 6103(p)(3)(C)(i)(III) —

taxpayers whose returns, or return information with respect to whom, were disclosed pursuant to such requests, and

I.R.C. § 6103(p)(3)(C)(ii) —

describes the general purposes for which such requests were made.

I.R.C. § 6103(p)(4) Safeguards —

Any Federal agency described in subsection (h)(2), (h)(5), (i)(1), (2), (3), (5), or (7), (j)(1), (2), or (5), (k)(8), (10), (11), or (15), (l)(1), (2), (3), (5), (10), (11), (13)(A), (13)(B), (13)(C), (13)(D)(i), (14), (17), or (22), (o)(1)(A), or (o)(3), the Government Accountability Office, the Congressional Budget Office, or any agency, body, or commission described in subsection (d), (i)(1)(C), (3)(B)(i), or (7)(A)(ii), or (k)(10), (l)(6), (7), (8), (9), (12), (15), or (16), any appropriate State officer (as defined in section 6104(c)), or any other person described in subsection (k)(10) or (15), subsection (l)(10), (13)(A), (13)(B), (13)(C), (13)(D)(i), (16), (18), (19), or (20), or any entity described in subsection (l)(21), shall, as a condition for receiving returns or return information—

I.R.C. § 6103(p)(4)(A) —

establish and maintain, to the satisfaction of the Secretary, a permanent system of standardized records with respect to any request, the reason for such request, and the date of such request made by or of it and any disclosure of return or return information made by or to it;

I.R.C. § 6103(p)(4)(B) —

establish and maintain, to the satisfaction of the Secretary, a secure area or place in which such returns or return information shall be stored;

I.R.C. § 6103(p)(4)(C) —

restrict, to the satisfaction of the Secretary, access to the returns or return information only to persons whose duties or responsibilities require access and to whom disclosure may be made under the provisions of this title;

I.R.C. § 6103(p)(4)(D) —

provide such other safeguards which the Secretary determines (and which he prescribes in regulations) to be necessary or appropriate to protect the confidentiality of the returns or return information;

I.R.C. § 6103(p)(4)(E) —

furnish a report to the Secretary, at such time and containing such information as the Secretary may prescribe, which describes the procedures established and utilized by such agency, body, or commission, the Government Accountability Office, or the Congressional Budget Office for ensuring the confidentiality of returns and return information required by this paragraph; and

I.R.C. § 6103(p)(4)(F) —

upon completion of use of such returns or return information—

I.R.C. § 6103(p)(4)(F)(i) —

in the case of an agency, body, or commission described in subsection (d), (i)(3)(B)(i), (k)(10), or (l)(6), (7), (8), (9), or (16), any appropriate State officer (as defined in section 6104(c)), or any other person described in subsection (k)(10) or (15) or subsection (l)(10), (13)(A), (13)(B), (13)(C), (13)(D)(i), (16), (18), (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,

I.R.C. § 6103(p)(4)(F)(ii) —

in the case of an agency described in subsection (h)(2), (h)(5), (i)(1), (2), (3), (5) or (7), (j)(1), (2), or (5), (k)(8), (10), (11), or (15), (l)(1), (2), (3), (5), (10), or (11), (12), (13)(A), (13)(B), (13)(C), (13)(D)(i), ¹² (14), (15), (17), or (22), (o)(1)(A), or (o)(3) or any entity described in subsection (l)(21), the Government Accountability Office, or the Congressional Budget Office, either--

¹² Amendments: Section 13402(b)(3) of the Revenue Reconciliation Act of 1993 amended section 6103(p) as follows: in paragraph (3)(A), by striking “(11), or (12), (m)” and inserting “(11), (12), or (13)(A), (13)(B), (13)(C), (13)(D)(i), (m)”; in paragraph (4) -- - in the matter preceding subparagraph (A), by striking out “(10), or (11),” and inserting “(10), (11), or (13)(A), (13)(B), (13)(C), (13)(D)(i),” and - in subparagraph (F)(ii), by striking “(11), or (12),” and inserting “(11), (12), or (13)(A), (13)(B), (13)(C), (13)(D)(i),”.

I.R.C. § 6103(p)(4)(F)(ii)(I) —

return to the Secretary such returns or return information (along with any copies made therefrom),

I.R.C. § 6103(p)(4)(F)(ii)(II) —

otherwise make such returns or return information undisclosable, or

I.R.C. § 6103(p)(4)(F)(ii)(III) —

to the extent not so returned or made undisclosable, ensure that the conditions of subparagraphs (A), (B), (C), (D), and (E) of this paragraph continue to be met with respect to such returns or return information, and

I.R.C. § 6103(p)(4)(F)(iii) —

in the case of the Department of Health and Human Services for purposes of subsection (m)(6), destroy all such return information upon completion of its use in providing the notification for which the information was obtained, so as to make such information undisclosable;

except that the conditions of subparagraphs (A), (B), (C), (D), and (E) shall cease to apply with respect to any return or return information if, and to the extent that, such return or return information is disclosed in the course of any judicial or administrative proceeding and made a part of the public record thereof. If the Secretary determines that any such agency, body, or commission, including an agency, an appropriate State officer (as defined in section 6104(c)), or any other person including an agent described in subsection (k)(10) or (15) or subsection (l)(10), (13)(A), (13)(B), (13)(C), (13)(D)(i), (16), (18), (19), or (20) or any entity described in subsection (l)(21), 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, an appropriate State officer (as defined in section 6104(c)), or any other person described in subsection (k)(10) or (15) or subsection (l)(10), (13)(A), (13)(B), (13)(C), (13)(D)(i), (16), (18), (19), or (20) or any entity described in subsection (l)(21), or the Government Accountability Office or the Congressional Budget Office, until he determines that such requirements have been or will be met. In the case of any agency which receives any mailing address under paragraph (2), (4), (6), or (7) of subsection (m) and which discloses any such mailing address to any agent or which receives any information under paragraph (6)(A), (10), (12)(B), or (16) of subsection (l) and which discloses any such information to any agent, or any person described in subsection (l)(10), (13)(A), (13)(B), (13)(C), (13)(D)(i), or (16), this paragraph shall apply to such agency and each such agent or other person (except that, in the case of an agent, or any person including an agent described in subsection (l)(10), (13)(A), (13)(B), (13)(C), (13)(D)(i), or (16), any report to the Secretary or other action with respect to the Secretary shall be made or taken through such agency). 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).

I.R.C. § 6103(p)(5) Report On Procedures And Safeguards —

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.

I.R.C. § 6103(p)(6) Audit Of Procedures And Safeguards

I.R.C. § 6103(p)(6)(A) Audit By Comptroller General —

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.

I.R.C. § 6103(p)(6)(B) Records Of Inspection And Reports By The Comptroller General —

The Comptroller General shall—

I.R.C. § 6103(p)(6)(B)(i) —

maintain a permanent system of standardized records and accountings of returns and return information inspected by officers and employees of the Government Accountability Office under subsection (i)(8)(A)(ii) and shall, within 90 days after the close of each calendar year, furnish to the Secretary a report with respect to, or summary of, such records or accountings in such form and containing such information as the Secretary may prescribe, and

I.R.C. § 6103(p)(6)(B)(ii) —

furnish an annual report to each committee described in subsection (f) and to the Secretary setting forth his findings with respect to any audit conducted pursuant to subparagraph (A).

The Secretary may disclose to the Joint Committee any report furnished to him under clause (i).

I.R.C. § 6103(p)(7) Administrative Review —

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.

I.R.C. § 6103(p)(8) State Law Requirements

I.R.C. § 6103(p)(8)(A) Safeguards —

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.

I.R.C. § 6103(p)(8)(B) Disclosure Of Returns Or Return Information In State Returns —

Editor's Note: Section 6103(p)(8)(B), below, before amendment by Pub. L. 116-25, Sec. 2004(b), effective for disclosures made before January 1, 2023.

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.

I.R.C. § 6103(p)(8)(B) Disclosure Of Returns Or Return Information In State Returns —

Editor's Note: Section 6103(p)(8)(B), below, after amendment by Pub. L. 116-25, Sec. 2004(b), effective for disclosures made after December 31, 2022.

Nothing in subparagraph (A) or paragraph (9) 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.

I.R.C. § 6103(p)(9) Disclosure To Contractors And Other Agents —

Editor's Note: Pub. L. 116-25, Sec. 2004(a), amended Sec. 6103(p)(9) by adding par. (9), effective for disclosures made after December 31, 2022.

Notwithstanding any other provision of this section, no return or return information shall be disclosed to any contractor or other agent of a Federal, State, or local agency unless such agency, to the satisfaction of the Secretary

I.R.C. § 6103(p)(9)(A) —

has requirements in effect which require each such contractor or other agent which would have access to returns or return information to provide safeguards (within the meaning of paragraph (4)) to protect the confidentiality of such returns or return information,

I.R.C. § 6103(p)(9)(B) —

I.R.C. § 6103(p)(9)(C) —

submits the findings of the most recent review conducted under subparagraph (B) to the Secretary as part of the report required by paragraph (4)(E), and

I.R.C. § 6103(p)(9)(D) —

certifies to the Secretary for the most recent annual period that such contractor or other agent is in compliance with all such requirements.

The certification required by subparagraph (D) shall include the name and address of each contractor or other agent, a description of the contract or agreement with such contractor or other agent, and the duration of such contract or agreement. The requirements of this paragraph shall not apply to disclosures pursuant to subsection (n) for purposes of Federal tax administration.

I.R.C. § 6103(q) Regulations —

The Secretary is authorized to prescribe such other regulations as are necessary to carry out the provisions of this section.

(Aug. 16, 1954, ch. 736, 68A Stat. 753; Sept. 2, 1964, Pub. L. 88-563, Sec. 3(c), 78 Stat. 844; June 21, 1965, Pub. L. 89-44, title VI, Sec. 601(a), 79 Stat. 153; Nov. 2, 1966, Pub. L. 89-713, Sec. 4(a), 80 Stat. 1109; Sept. 2, 1974, Pub. L. 93-406, title II, Sec. 1022(h), 88 Stat. 941; Jan. 2, 1976, Pub. L. 94-202, Sec. 8(g), 89 Stat. 1139; Oct. 4, 1976, Pub. L. 94-455, title XII, Sec. 1202(a)(1), 90 Stat. 1667; Dec. 13, 1977, Pub. L. 95-210, Sec. 5, 91 Stat. 1491; Nov. 6, 1978, Pub. L. 95-600, title V, Sec. 503, title VII, Sec. 701(bb)(1)(A), (B), (2)-(5), 92 Stat. 2879, 2921-2923; May 26, 1980, Pub. L. 96-249, title I, Sec. 127(a)(1), (2)(A)-(C), 94 Stat. 365, 366, as amended Dec. 28, 1980, Pub. L. 96-611, Sec. 11(a)(1), 94 Stat. 3573, and July 18, 1984, Pub. L. 98-369, div. A, title IV, Sec. 453(b)(5), 98 Stat. 820; June 9, 1980, Pub. L. 96-265, title IV, Sec. 408(a)-(2)(C), 94 Stat. 468, as amended Dec. 28, 1980, Pub. 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L. 99-92, Sec. 8(h), 99 Stat. 399; June 6, 1986, Pub. L. 99-335, title III, Sec. 310(a), (b), 100 Stat. 607, 608; Aug. 22, 1986, Pub. L. 99-386, title II, Sec. 206(b), 100 Stat. 823; Oct. 22, 1986, Pub. L. 99-514, title XIV, Sec. 1411(b), title XV, Sec. 1568(a), title XVIII, Sec. 1899A(53), 100 Stat. 2715, 2764, 2961; Oct. 13, 1988, Pub. L. 100-485, title VII, Sec. 701(b)(1), (2)(A), (B), 102 Stat. 2425, 2426; Nov. 10, 1988, Pub. L. 100-647, title I, Sec. 1012(bb)(3)(A), (B), 1014(e)(4), title VI, Sec. 6251, title VIII, Sec. 8008(c)(1), (2)(A), 102 Stat. 3534, 3561, 3752, 3786, 3787; Nov. 18, 1988, Pub. L. 100-690, title VII, Sec. 7601(b)(1), (2), 7602(c), (d)(2), 102 Stat. 4504, 4508; Dec. 19, 1989, Pub. L. 101-239, title VI, Sec. 6202(a)(1)(A), (B), title VII, Sec. 7841(d)(1), 103 Stat. 2226, 2227, 2428; Nov. 5, 1990, Pub. L. 101-508, title IV, Sec. 4203(a)(2), title V, Sec. 5111(b)(1), (2), title VIII, Sec. 8051(a), title XI, Sec. 11101(d)(6), 11212(b)(3), 11313(a), 104 Stat. 1388-107, 1388-272, 1388-273, 1388-349, 1388-405, 1388-431, 1388-455; Oct. 29, 1992, Pub. L. 102-568, title VI, Sec. 602(b), 106 Stat. 4342; Aug. 15, 1994, Pub. L. 103-296, title I, Sec. 108(h)(6)(A), (B), title III, Sec. 311(b); Apr. 26, 1996, Pub. L. 104-134, title II, ch. 10, 31001, 110 Stat. 1321; Aug. 20, 1996, Pub. L. 104-188, title I, Sec. 1704(t)(41), 110 Stat. 1755; Aug. 22, 1996, Pub. L. 104-193, title I, Sec. 110, title III, Sec. 316, 110 Stat. 2105 ;Pub. L. 105-34, title IX, X, XII, Sec. 976(c), 1023(a), 1028(a), 1026(b)(, Aug. 5, 1997, 111 Stat 788; Pub. L. 105-33, titles IV, XI, Secs. 4631(c), 11024, Aug. 5, 1997; Pub. L. 105-206, titles I, II, III, VI, Secs. 1101, 2005, 3702, 3708(a), 3711(b), 6007(f), 6009(d), 6012(b)(2), 6019(c), 6023(22), 112 Stat. 685, July 22, 1998; Pub. L. 105-277, titles I and IV , Sec. 1006, 4002, 4006, Oct. 21, 1998, 112 Stat 2681; Pub. L. 106-170, title V, Sec. 521, Dec. 17, 1999, 113 Stat. 1860; Pub. L. 106-554, Sec. 304, 310, 313, 319, Dec. 21, 2000, 114 Stat. 2763; Pub. L. 107-134, title II, Sec. 201, Jan. 23, 2002, 115 Stat. 2427; Pub. L. 107-147, title IV, Sec. 416(c)(1), Mar. 9, 2002, 116 Stat. 21; Pub. L. 107-210, title II, Sec. 202(b), Aug. 6, 2002, 116 Stat. 933; Pub. L. 107-296, Sec. 1112(j), Nov. 25, 2002; Pub. L. 107-330, Sec. 306, Dec. 6, 2002; Pub. L. 108-89, title II, Sec. 201, Oct. 1, 2003, 117 Stat. 1131; Pub. L. 108-173, Sec. 101(e)(6), 105(e), 811(c), Dec. 8, 2003; Pub. L. 108-311, title III, IV, Sec. 311(a), 317, 320, 408(a)(24), Oct. 4, 2004, 118 Stat. 1166; Pub. L. 108-357, title IV, Sec. 413(c)(27), Oct. 22, 2004, 118 Stat. 1418; Pub. L. 108-429, Sec. 2004(a)(22), Dec. 3, 2004, 118 Stat. 2434; Pub. L. 109-135, title III, IV, Sec. 305(a)(1), (b)(1), (c)(1), 406(a), 412(rr)(3), (4), (yy)(1)-(3), Dec. 21, 2005, 119 Stat. 2577; Pub. L. 109-280, title XII, Sec. 1224(b), Aug. 17, 2006, 120 Stat. 780; Pub. L. 109-432, div. A, title I, IV, Sec. 122, 421, Dec. 20, 2006, 120 Stat. 2922; Pub. L. 110-28, title VIII, Sec. 8246(a)(2)(B), May 25, 2007, 121 Stat. 112; Pub. L. 110-142, Sec. 8(c)(1), Dec. 20, 2007, 121 Stat. 1803; Pub. L. 110-172, Sec. 11(a)(34)(A), Dec. 29, 2007, 121 Stat. 2473; Pub. L. 110-245, Sec. 108, June 17, 2008, 122 Stat. 1624; Pub. L. 110-328, Sec. 3(b), Sept. 30, 2008, 122 Stat. 3572; Pub. L. 110-343, div. C, title IV, Sec. 402, Oct. 3, 2008, 122 Stat. 3765; Pub. L. 110-428, Sec. 2, Oct. 15, 2008, 122 Stat. 4839; Pub. L. 111-3, title VII, Sec. 702(f), Feb. 4, 2009, 123 Stat. 8; Pub. L. 111-148, Sec. 1414, 3308, Mar. 23, 2010, 124 Stat. 119; Pub. L. 111-152, Sec. 1004(a)(1)(B), Mar. 30, 2010, 124 Stat. 1029; Pub. L. 111-192, title I, Sec. 103(a), June 25, 2010, 124 Stat. 1280; Pub. L. 111-198, Sec. 4, July 2, 2010, 124 Stat. 1356; Pub. L. 112-240, title II, Sec. 209, Jan. 2, 2013, 126 Stat. 2313; Pub. L. 114-94, Div. C, title XXXII, Sec. 32101(c), 32102(d), Dec. 4, 2015; Pub. L. 114-113, Div. Q, title IV, Sec. 403(a), Dec. 18, 2015; Pub. L. 114-184, Sec. 2, June 30, 2016; Pub. L. 115-141, Div. U, title IV, Sec. 401(a)(267)-(275), Mar. 23, 2018, 132 Stat. 348; Pub. L. 116-25, title I, 1405(a)(1), (a)(2)(A), (a)(2)(C), title II, Sec. 2202, 2003(c)(1), (c)(2)(A) 2004, July 1, 2019, 133 Stat. 981; Pub. L. 116-91, Sec. (3), Dec. 19, 2019, 133 Stat. 1189; Pub. L. 116-94, Div. O, title IV, Sec. 404, Dec. 20, 2019; Pub. L. 116-136, Div. A, title III, Sec. 3516, Mar. 27, 2020; Pub. L. 116-260, Div. N, title II, Sec. 283(b), 284(a), Div. FF, title I, Sec. 102(b), 103(a), Dec. 27, 2020, 134 Stat. 1182.)

BACKGROUND NOTES

AMENDMENTS

2020 — Subsec. (a)(3). Pub. L. 116-260, Div. N, Sec. 283(b)(2)(A), amended par. (3) by substituting “(14), or (15)” for “or (14)”.

Subsec. (a)(3). Pub. L. 116-260, Div. FF, Sec. 102(b)(2)(A), amended par. (3) by substituting “(14), or (15)” for “or (14)”. Note that this is the same amendment made by Pub. L. 116-260, Div. N, Sec. 283(b)(2)(A).

Subsec. (a)(3). Pub. L. 116-260, Div. N, Sec. 284(a)(3)(A), amended par. (3) by substituting ‘‘(13) (other than subparagraphs (D)(v) and (D)(vi) thereof),’’ for ‘‘(13)(A), (13)(B), (13)(C), (13)(D)(i),’’.

Subsec. (a)(3). Pub. L. 116-260, Div. FF, Sec. 103(a)(3)(A), amended par. (3) by substituting ‘‘(13) (other than subparagraphs (D)(v) and (D)(vi) thereof),’’ for ‘‘(13)(A), (13)(B), (13)(C), (13)(D)(i),’’. Note that this is the same amendment made by Pub. L. 116-260, Div. N, Sec. 284(a)(3)(A).

Subsec. (k)(15). Pub. L. 116-260, Div. N, Sec. 283(b)(1), amended subsec. (k) by adding par. (15).

Subsec. (k)(15). Pub. L. 116-260, Div. FF, Sec. 102(b)(1), amended subsec. (k) by adding par. (15). Note that this is the same amendment made by Pub. L. 116-260, Div. N, Sec. 283(b)(1).

Subsec. (l)(13)(D). Pub. L. 116-260, Div. N, Sec. 284(a)(1), amended subpar. (D) by inserting a new sentence at the end of clause (iii), and by adding new clauses (iv)-(vi).

Subsec. (l)(13)(D). Pub. L. 116-260, Div. FF, Sec. 103(a)(1), amended subpar. (D) by inserting a new sentence at the end of clause (iii), and by adding new clauses (iv)-(vi). Note that this is the same amendment made by Pub. L. 116-260, Div. N, Sec. 284(a)(1).

Subsec. (l)(13)(F). Pub. L. 116-260, Div. N, Sec. 284(a)(2), amended subpar. (F) by inserting ‘‘, and any redisclosure authorized under clause (iii), (iv) (v), or (vi) of subparagraph (D),’’ after ‘‘ or (C)’’.

Subsec. (l)(13)(F). Pub. L. 116-260, Div. FF, Sec. 103(a)(2), amended subpar. (F) by inserting ‘‘, and any redisclosure authorized under clause (iii), (iv) (v), or (vi) of subparagraph (D),’’ after ‘‘ or (C)’’. Note that this is the same amendment made by Pub. L. 116-260, Div. N, Sec. 284(a)(2).

Subsec. (p)(3)(A). Pub. L. 116-260, Div. N, Sec. 284(a)(3)(B), amended subpar. (A) by substituting ‘‘(13)(D)(iv), (13)(D)(v), (13)(D)(vi)’’ for ‘‘(13)(A), (13)(B), (13)(C), (13)(D)(i),’’.

Subsec. (p)(3)(A). Pub. L. 116-260, Div. FF, Sec. 103(a)(3)(B), amended subpar. (A) by substituting ‘‘(13)(D)(iv), (13)(D)(v), (13)(D)(vi)’’ for ‘‘(13)(A), (13)(B), (13)(C), (13)(D)(i),’’. Note that this is the same amendment made by Pub. L. 116-260, Div. N, Sec. 284(a)(3)(B).

Subsec. (p)(4). Pub. L. 116-260, Div. N, Sec. 283(b)(2)(B), amended par. (4) by substituting “(k)(8), (10), (11), or (15)” for “(k)(8), (10) or (11)” each place it appeared and by substituting “any other person described in subsection (k)(10) or (15)” for “any other person described in subsection (k)(10)” each place it appeared.

Subsec. (p)(4). Pub. L. 116-260, Div. FF, Sec. 102(b)(2)(B), amended par. (4) by substituting “(k)(8), (10), (11), or (15)” for “(k)(8), (10) or (11)” each place it appeared and by substituting “any other person described in subsection (k)(10) or (15)” for “any other person described in subsection (k)(10)” each place it appeared. Note that this is the same amendment made by Pub. L. 116-260, Div. N, Sec. 283(b)(2)(B).

Subsec. (a)(3). Pub. L. 116-136, Sec. 3516(a)(1), amended par. (3) by substituting “(13)(A), (13)(B), (13)(C), (13)(D)(i), (16)” for “(13), (16)”.

Subsec. (l)(13)(C)(ii). Pub. L. 116-136, Sec. 3516(a)(5), amended by substituting “section 263A(e)(4)” for “section 236A(e)(4)”.

Subsec. (p)(3)(A). Pub. L. 116-136, Sec. 3516(a)(2), amended Subpar. (A) by substituting “(12), (13)(A), (13)(B), (13)(C), (13)(D)(i)” for “(12),”.

Subsec. (p)(4). Pub. L. 116-136, Sec. 3516(a)(3), amended par. (4) by substituting “(13), or (16)” for “(13) or (16)” each place it appeared.

Subsec. (p)(4). Pub. L. 116-136, Sec. 3516(a)(4), amended by substituting “(13)(A), (13)(B), (13)(C), (13)(D)(i)” for “(13)” each place it appeared.

2019 —Subsec. (o)(3). Pub. L. 116-94, Div. O, Sec. 404(a), amended subsec. (o) by adding par. (3).

Subsec. (p)(4). Pub. L. 116-94, Div. O, Sec. 404(b), amended par. (4) by substituting “, (o)(1)(A), or (o)(3)” for “or (o)(1)(A)” each place it appeared.

Subsec. (a)(3). Pub. L. 116-91, Sec. 3(b), amended par. (3) by inserting “, (13)” after “(12)”.

Subsec. (l)(13). Pub. L. 116-91, Sec. 3(a), amended par. (13). Before amendment, it read as follows:

“(13) Disclosure Of Return Information To Carry Out Income Contingent Repayment Of Student Loans

“(A) In General.—The Secretary may, upon written request from the Secretary of Education, disclose to officers and employees of the Department of Education return information with respect to a taxpayer who has received an applicable student loan and whose loan repayment amounts are based in whole or in part on the taxpayer's income. Such return information shall be limited to—

“(i) taxpayer identity information with respect to such taxpayer,

“(ii) the filing status of such taxpayer, and

“(iii) the adjusted gross income of such taxpayer.

“(B) Restriction On Use Of Disclosed Information.—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.

“(C) Applicable Student Loan.—For purposes of this paragraph, the term “applicable student loan” means—

“(i) any loan made under the program authorized under part D of title IV of the Higher Education Act of 1965, and

“(ii) any loan made under part B or E of title IV of the Higher Education Act of 1965 which is in default and has been assigned to the Department of Education.

“ (D) Termination.—This paragraph shall not apply to any request made after December 31, 2007.”

Subsec. (p)(3)(A). Pub. L. 116-91, Sec. 3(c)(1), amended subpar. (A) by striking “(13)”.

Subsec. (p)(4). Pub. L. 116-91, Sec. 3(c)(2), amended par. (4) by inserting “, (13)” after “(l)(10) each place it appeared.

Subsec. (a)(3). Pub. L. 116-25, Sec. 1405(a)(2)(A), amended par. (3) by substituting “paragraph (10) or (13) of subsection (k)” for “subsection (k)(10)”.

Subsec. (a)(3). Pub. L. 116-25, Sec. 2003(c)(2)(A), amended par. (3) by substituting “, (13), or (14)” for “or (13)”.

Subsec. (a)(3). Pub. L. 116-25, Sec. 2202(b), amended par. (3) by inserting “subsection (c),” after “return information under”.

Subsec. (c). Pub. L. 116-25, Sec. 2202(a), amended subsec. (c) by adding a new sentence at the end.

Subsec. (k)(6). Pub. L. 116-25, Sec. 1405(a)(2)(C), amended par. (6) by adding a new sentence at the end.

Subsec. (k)(13). Pub. L. 116-25, Sec. 1405(a)(1), amended Subsec. (k) by adding new par. (13).

Subsec. (k)(14). Pub. L. 116-25, Sec. 2003(c)(1), amended Subsec. (k) by adding new par. (14).

Subsec. (p)(9). Pub. L. 116-25, Sec. 2004(a), amended Subsec. (p) by adding new par. (9).

Subsec. (p)(8)(B). Pub. L. 116-25, Sec. 2004(b), amended by adding “or paragraph (9)” after “subparagraph (A)”.

2018 — Subsec. (l)(7). Pub. L. 115-141, Div. U, Sec. 401(a)(267), amended par. (7) by repealing “OF 1977” in the heading thereof.

Subsec. (l)(10)(A). Pub. L. 115-141, Div. U, Sec. 401(a)(268), amended subpar. (A) by substituting “notice submitted under subsection (f)(5)(C)” for “request made under subsection (f)(5)”.

Subsec. (l)(10). Pub. L. 115-141, Div. U, Sec. 401(a)(269), amended par. (10) by striking so much of subparagraph (B) as precedes “Any” and inserting “(B) RESTRICTION ON USE OF DISCLOSED INFORMATION.—(i)”.

Subsec. (l)(16)(A). Pub. L. 115-141, Div. U, Sec. 401(a)(270), amended subpar. (A) by substituting “section 6103(b)(6)” for “subsection 6103(b)(6)”.

Subsec. (p)(3)(A). Pub. L. 115-141, Div. U, Sec. 401(a)(271), amended subpar. (A) by substituting “subsection” for “subsections”.

Subsec. (p)(3)(C)(ii). Pub. L. 115-141, Div. U, Sec. 401(a)(272), amended subpar. (C)(ii) by substituting the comma at the end and inserting a period.

Subsec. (p)(4). Pub. L. 115-141, Div. U, Sec. 401(a)(273), amended par. (4) by substituting “(7)(A)(ii)” for “7(A)(ii)”.

Subsec. (p)(4)(F)(ii). Pub. L. 115-141, Div. U, Sec. 401(a)(274), amended subpar. (F)(ii) by substituting “subsection” for “subsections” and by substituting “subsection (l)(21),” for “subsection (l)(21),”.

Subsec. (p)(4). Pub. L. 115-141, Div. U, Sec. 401(a)(275), amended par. (4) by substituting “subsection (l)(21),” for “subsection (l)(21),,” in both places it appears in the flush matter at the end.

2016 — Subsec. (a)(2). Pub. L. 114-184, Sec. 2(b)(2)(A), amended par. (2) by substituting ‘‘subsection (i)(1)(C) or (7)(A)” for “subsection (i)(7)(A)”.

Subsec. (i)(1)(A)(i). Pub. L. 114-184, Sec. 2(a)(1), amended clause (i) by inserting “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, Sec. 2(a)(2), amended clause (iii) by inserting “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, Sec. 2(a)(3), amended clause (iii) by inserting “(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, Sec. 2(b)(1), amended par. (1) by adding subpar. (C).

Subsec. (p)(4). Pub. L. 114-184, Sec. 2(b)(2)(B), amended par. (4) by substituting “(i)(1)(C), (3)(B)(i),” for “(i)(3)(B)(i)” in the matter preceding subpar. (A).

2015 - Subsec. (e)(11). Pub. L. 114-113, Div. Q, Sec. 403(a), added par. (11).

Subsec. (k)(11). Pub. L. 114-94, Sec. 32101(c)(1), amended subsec. (k) by adding par. (11).

Subsec. (k)(12). Pub. L. 114-94, Sec. 32102(d), amended subsec. (k) by adding par. (12).

Subsec. (p)(4). Pub. L. 114-94, Sec. 32101(c)(2), amended par. (4) by substituting “, (10), or (11)” for “or (10)”.

Subsec. (p)(4)(F)(ii). Pub. L. 114-94, Sec. 32101(c)(2), amended clause (ii) by substituting “, (10), or (11)” for “or (10)”.

2013 — Subsec. (a)(3). Pub. L. 112-240, Sec. 209(b)(1), amended par. (3) by inserting “subsection (k)(10),” after “subsection (e)(1)(D)(iii),”.

Subsec. (k)(10). Pub. L. 112-240, Sec. 209(a), amended par. (10). Before amendment, it read as follows:

“(10) Disclosure Of Certain Return Information To Certain Prison Officials.—

“(A) In General.—Under such procedures as the Secretary may prescribe, the Secretary may disclose to the head of the Federal Bureau of Prisons and the head of any State agency charged with the responsibility for administration of prisons any return information with respect to individuals incarcerated in Federal or State prison whom the Secretary has determined may have filed or facilitated the filing of a false return to the extent that the Secretary determines that such disclosure is necessary to permit effective Federal tax administration.

“(B) Restriction On Redisclosure.—Notwithstanding subsection (n), the head of the Federal Bureau of Prisons and the head of any State agency charged with the responsibility for administration of prisons may not disclose any information obtained under subparagraph (A) to any person other than an officer or employee of such Bureau or agency.

“(C) Restriction On Use Of Disclosed Information.—Return information received under this paragraph shall be used only for 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.

“(D) Termination.—No disclosure may be made under this paragraph after December 31, 2011.”

Subsec. (p)(4). Pub. L. 112-240, Sec. 209(b)(2)(A), (C), amended par. (4) by inserting “subsection (k)(10),” before “subsection (l)(10)” in the matter preceding subpar. (A) and by inserting “subsection (k)(10) or” before “subsection (l)(10),” in both places it appears in the matter following subpar. (F)(iii).

Subsec. (p)(4)(F)(i). Pub. L. 112-240, Sec. 209(b)(2)(B), amended clause (i) by inserting “(k)(10),” before “or (l)(6),”, and by inserting “subsection (k)(10) or” before “subsection (l)(10),”.

2010 - Subsec. (k)(10). Pub. L. 111-198, Sec. 4(d), amended the heading of par. (10) by substituting “To Certain Prison Officials” for “Of Prisoners To Federal Bureau Of Prisons”.

Subsec. (k)(10)(A). Pub. L. 111-198, Sec. 4(a), amended subpar. (A) by inserting “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 by substituting “Federal or State prison” for “Federal prison”.

Subsec. (k)(10)(B). Pub. L. 111-198, Sec. 4(b), amended subpar. (B) by inserting “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 by inserting“or agency” after “such Bureau”.

Subsec. (p)(4). Pub. L. 111-198, Sec. 4(c), amended par. (4) by inserting “(k)(10),” before “(l)(6),”.

Subsec. (l)(22). Pub. L. 111-192, Sec. 103(a)(1), amended subsec. (l) by adding par. (22).

Subsec. (p)(4). Pub. L. 111-192, Sec. 103(a)(2), amended par. (4) by substituting “(17), or (22)” for “or (17)”.

Subsec. (p)(4)(F)(ii). Pub. L. 111-192, Sec. 103(a)(2), amended clause (ii) by substituting “(17), or (22)” for “or (17)”.

Subsec. (l)(21)(A)(iv). Pub. L. 111-152, Sec. 1004(a)(1)(B), amended clause (iv) by substituting “modified adjusted gross” for “modified gross”.

Subsec. (a)(3). Pub. L. 111-148, Sec. 1414(b), amended par. (3) by substituting “(20), or (21)” for “or (20)”.

Subsec. (l)(20). Pub. L. 111-148, Sec. 3308(b)(2)(A), amended par. (20) by inserting “AND PART D BASE BENEFICIARY PREMIUM INCREASE” after “PART B PREMIUM SUBSIDY ADJUSTMENT” in the heading.

Subsec. (l)(20)(A). Pub. L. 111-148, Sec. 3308(b)(2)(B)(i), amended the matter preceding clause (i) by inserting “or increase under section 1860D-13(a)(7)” after “1839(i)”.

Subsec. (l)(20)(A)(vii). Pub. L. 111-148, Sec. 3308(b)(2)(B)(ii), amended clause (vii) by inserting “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, Sec. 3308(b)(2)(C), amended subpar. (B) by substituting “(i) IN GENERAL- Return information” for “Return information”; by inserting “or increase under such section 1860D-13(a)(7)” before the period at the end; by inserting “or for the purpose of resolving taxpayer appeals with respect to any such premium adjustment or increase” before the period at the end of clause (i); and by adding clause (ii).

Subsec. (l)(21). Pub. L. 111-148, Sec. 1414(a)(1), amended subsec. (l) by adding par. (21).

Subsec. (p)(4). Pub. L. 111-148, Sec. 1414(c), amended par. (4) by inserting “, or any entity described in subsection (l)(21),” after “or (20)” in the matter preceding subparagraph (A), (2) by inserting “or any entity described in subsection (l)(21),” after “‘or (o)(1)(A)” in subparagraph (F)(ii), and (3) by inserting “‘or any entity described in subsection (l)(21),” after “‘or (20)” both places it appears in the matter after subparagraph (F).

2009 - Subsec. (o)(1). Pub. L. 111-3, Sec. 702(f)(1), amended par. (1) by substituting “(A) In General.—Returns” for “Returns” and by adding new subpar. (B).

Subsec. (p)(4). Pub. L. 111-3, Sec. 702(f)(2), amended par. (4) by substituting “(o)(1)(A)” for “(o)(1)” both places it appeared.

2008 - Subsec. (k). Pub. L. 110-428, Sec. 2(a), amended subsec. (k) by adding par. (10).

Subsec. (p)(4). Pub. L. 110-428, Sec. 2(b), amended par. (4) by substituting “(k)(8) or (10)” for “(k)(8)”.

Subsec. (i)(3)(C)(iv). Pub. L. 110-343, Div. C, Sec. 402(a), amended subpar. (C) by striking clause (iv). Before being struck, it read as follows:

“(iv) Termination.— No disclosure may be made under this subparagraph after December 31, 2007.”

Subsec. (i)(7)(E). Pub. L. 110-343, Div. C, Sec. 402(b), amended par. (7) by striking subpar. (E). Before being struck, it read as follows:

“(E) Termination.— No disclosure may be made under this paragraph after December 31, 2007.”

Subsec. (a)(3). Pub. L. 110-328, Sec. 3(b)(1), amended par. (3) by inserting “(10),” after “(6),”.

Subsec. (l)(10). Pub. L. 110-328, Sec. 3(b)(2)(A), amended par. (10) by substituting “(c), (d), (e), or (f)” for “(c), (d), or (e)” each place it appeared in the heading and text.

Subsec. (l)(10)(A). Pub. L. 110-328, Sec. 3(b)(2)(B), amended subpar. (A) by inserting “, 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, Sec. 3(b)(2)(C), amended subpar. (B) by inserting “(i)” after “(B)”, and by adding clause (ii).

Subsec. (p)(4). Pub. L. 110-328, Sec. 3(b)(3)(A), amended par. (4) by substituting “(l)(10), (16)” for “(l)(16)” in the matter preceding subpar. (A).

Subsec. (p)(4)(F)(i). Pub. L. 110-328, Sec. 3(b)(3)(B), amended clause (i) by substituting “(l)(10), (16)” for “(l)(16)”.

Subsec. (p)(4)(F). Pub. L. 110-328, Sec. 3(b)(3)(C), amended the matter following subpar. (F)(iii) by substituting “(l)(10), (16)” for “(l)(16)” the first two places it appeared; by inserting “(10),” after “paragraph (6)(A),”; and by substituting “(l)(10) or (16)” for “(l)(16)” the last two places it appeared.

Subsec. (l)(7). Pub. L. 110-245, Sec. 108(a), amended par. (7) by striking the last sentence. Before being struck, it read as follows: “ Clause (viii) shall not apply after September 30, 2008.”.

Subsec. (l)(7)(D)(viii)(III). Pub. L. 110-245, Sec. 108(b), amended subclause (III) by substituting “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)”.

2007 - Subsec. (b)(5)(A). Pub. L. 110-172, Sec. 11(a)(34)(A), amended par. (A) by striking “the Canal Zone”.

Subsec. (e)(10). Pub. L. 110-142, Sec. 8(c)(1), added par. (10).

Subsec. (k)(5). Pub. L. 110-28, Sec. 8246(a)(2)(B), amended par. (5) by substituting “tax return preparer” for “income tax return preparer” and “tax return preparers” for “income tax return preparers” on two occurrences of each.

2006 - Subsec. (b)(5). Pub. L. 109-432, Sec. 421(a), amended par. (5). Before being amended, it read as follows:

“(5) State

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, Sec. 122(a)(1), amended subpar. (B) by substituting “2007” for “2006”.

Subsec. (d)(6). Pub. L. 109-432, Sec. 421(b), added par. (6).

Subsec. (i)(3)(C)(iv). Pub. L. 109-432, Sec. 122(b)(1), amended clause (iv) by substituting “2007” for “2006”.

Subsec. (i)(7)(E). Pub. L. 109-432, Sec. 122(b)(1), amended subpar. (E) by substituting “2007” for “2006”.

Subsec. (l)(13)(D). Pub. L. 109-432, Sec. 122(c)(1), amended subpar. (D) by substituting “2007” for “2006”.

Subsec. (a)(2). Pub. L. 109-280, Sec. 1224(b)(1), amended par. (2) by inserting “or section 6104(c)” after “this section”.

Subsec. (p)(3)(A). Pub. L. 109-280, Sec. 1224(b)(2), amended subpar. (A) by inserting “and section 6104(c)” after “section” in the first sentence.

Subsec. (p)(4). Pub. L. 109-280, Sec. 1224(b)(3)(A), amended the matter preceding subpar. (A) by inserting “, any appropriate State officer (as defined in section 6104(c)),” before “or any other person”.

Subsec. (p)(4)(F)(i). Pub. L. 109-280, Sec. 1224(b)(3)(B), amended clause (i) by inserting “any appropriate State officer (as defined in section 6104(c)),” before “or any other person”.

Subsec. (p)(4). Pub. L. 109-280, Sec. 1224(b)(3)(C), amended the matter following subpar. (F) by inserting “, an appropriate State officer (as defined in section 6104(c)),” after “including an agency” each place it appeared.

2005 - Subsec. (d)(5)(B). Pub. L. 109-135, Sec. 305(a)(1), amended subpar. (B) by substituting “December 31, 2006” for “December 31, 2005”.

Subsec. (i)(3)(C)(iv). Pub. L. 109-135, Sec. 305(b)(1), amended clause (iv) by substituting “December 31, 2006” for “December 31, 2005”.

Subsec. (i)(7)(E). Pub. L. 109-135, Sec. 305(b)(1), amended subpar. (E) by substituting “December 31, 2006” for “December 31, 2005”.

Subsec. (i)(8)(A). Pub. L. 109-135, Sec. 412(rr)(3), amended subpar. (A) by substituting “Government Accountability Office” for “General Accounting Office”.

Subsec. (i)(8)(B). Pub. L. 109-135, Sec. 412(rr)(3), amended subpar. (B) by substituting “Government Accountability Office” for “General Accounting Office” in clauses (i) and (ii).

Subsec. (l)(13)(D). Pub. L. 109-135, Sec. 305(c)(1), amended subpar. (D) by substituting “December 31, 2006” for “December 31, 2005”.

Subsec. (l)(17). Pub. L. 109-135, Sec. 406(a), amended par. (17) by substituting “subsection (f), (i)(8), or (p)” for “subsections (f), (i)(7), or (p)”.

Subsec. (p)(3)(C)(i). Pub. L. 109-135, Sec. 412(rr)(4), amended clause (i) by substituting “Government Accountability Office” for “General Accounting Office”.

Subsec. (p)(4). Pub. L. 109-135, Sec. 412(rr)(4), amended par. (4) by substituting “Government Accountability Office” for “General Accounting Office” each place it appeared.

Subsec. (p)(4)(F)(i). Pub. L. 109-135, Sec. 412(yy)(2), amended clause (i). Before amendment, it read as follows:

“(i) 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), (18), (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)(4)(F). Pub. L. 109-135, Sec. 412(yy)(3), struck the first full sentence in the matter following subpar. (F) and inserted the first full sentence. Before being struck, the sentence read as follows:

“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 General Accounting 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 General Accounting Office or the Congressional Budget Office until he determines that such requirements have been or will be met.”

Subsec. (p)(5). Pub. L. 109-135, Sec. 412(rr)(4), amended par. (5) by substituting “Government Accountability Office” for “General Accounting Office”.

Subsec. (p)(6)(B). Pub. L. 109-135, Sec. 412(rr)(4), amended subpar. (B) by substituting “Government Accountability Office” for “General Accounting Office”.

2004 - Subsec. (p)(4). Pub. L. 108-429, Sec. 2004(a)(22), 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.

Subsec. (e)(1)(D). Pub. L. 108-357, Sec. 413(c)(27), amended subpar. (D) by striking clause (iv) and by redesignating clauses (v) and (vi) as clauses (iv) and (v), respectively. Before being struck, clause (iv) read as follows:

“(iv) 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. (d)(5). Pub. L. 108-311, Sec. 311(a), amended par. (5). Before amendment it read as follows:

“(5) Disclosure for certain combined reporting project.--

“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. (i)(3)(C)(iv). Pub. L. 108-311, Sec. 320(a), amended clause (iv) by substituting “December 31, 2005” for “December 31, 2003”.

Subsec. (i)(7)(A)(v). Pub. L. 108-311, Sec. 320(b), amended subpar. (A) by adding clause (v).

Subsec. (i)(7)(E). Pub. L. 108-311, Sec. 320(a), amended subpar. (E) by substituting “December 31, 2005” for “December 31, 2003”.

Subsec. (l)(13)(D). Pub. L. 108-311, Sec. 317, amended subpar. (D) by substituting “December 31, 2005” for “December 31, 2004”.

Subsec. (p)(4). Pub. L. 108-311, Sec. 408(a)(24), amended par. (4) by substituting “subsection (1)(16) or (18)” for “subsection (l)(16) or (17)” each place it appeared.

2003 - Subsec. (a)(3). Pub. L. 108-173, Sec. 105(e)(2), amended par. (3) by substituting “(16), or (19)” for “or (16)”.

Subsec. (a)(3). Pub. L. 108-173, Sec. 811(c)(2)(A), amended par. (3) by substituting “(19), or (20)” for “or (19)”.

Subsec. (l)(7)(D)(ii). Pub. L. 108-173, Sec. 101(e)(6), amended clause (ii) by inserting “or subsidies provided under section 1860D-14 of such Act” after “Social Security Act”.

Subsec. (l)(12)(B). Pub. L. 108-173, Sec. 900(e)(3)(A), amended subpar. (B) by substituting “Centers for Medicare & Medicaid Services” for “Health Care Financing Administration” in the matter preceding clause (i).

Subsec. (l)(12)(C). Pub. L. 108-173, Sec. 900(e)(3)(B), amended subpar. (C) by substituting “Centers for Medicare & Medicaid Services” for “Health Care Financing Administration” in the heading and in the matter preceding clause (i).

Subsec. (l)(19). Pub. L. 108-173, Sec. 105(e)(1), added par. (19).

Subsec. (l)(20). Pub. L. 108-173, Sec. 811(c)(1), added par. (20).

Subsec. (p)(4). Pub. L. 108-173, Sec. 105(e)(3), amended par. (4) by substituting “(l)(16), (17), or (19)” for “(l)(16) or (17)” each place it appeared.

Subsec. (p)(4). Pub. L. 108-173, Sec. 811(c)(2)(B), amended par. (4) by substituting “(l)(16), (17), (19), or (20)” for “(l)(16), (17), or (19)” each place it appeared.

Subsec. (l)(13)(D). Pub. L. 108-89, Sec. 201(a), amended subpar. (D) by substituting “December 31, 2004” for “September 30, 2003”.

2002 - Subsec. (l)(7)(D). Pub. L. 107-330, Sec. 306, amended the second sentence after clause (ix) by substituting “September 30, 2008” for “September 30, 2003”.

Subsec. (i)(8)(A)(i). Pub. L. 107-296, Sec. 1112(j), amended clause (i) by substituting “, 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)(18). Pub. L. 107-210, Sec. 202(b), added par. (18).

Subsec. (p)(3)(A). Pub. L. 107-210, Sec. 202(b), amended subpar. (A) by substituting “(17), or (18)” for “or (17)”.

Subsec. (p)(4). Pub. L. 107-210, Sec. 202(b), amended par. (4) by inserting “or (17)” after “any other person described in subsection (l)(16)" each place it appeared.

Subsec. (l)(8). Pub. L. 107-147, Sec. 416(c)(1), amended par. (8) by substituting “Federal, State, and local” for “State and local” in the heading; and by inserting “Federal or” before “State or local” in subpar. (A).

Subsec. (a)(2). Pub. L. 107-134, Sec. 201(c)(1), amended par. (2) by inserting “any local law enforcement agency receiving information under subsection (i)(7)(A),” after “State,”.

Subsec. (b)(11). Pub. L. 107-134, Sec. 201(c)(2), added par. (11).

Subsec. (i)(3). Pub. L. 107-134, Sec. 201(c)(3), amended the heading of par. (3) by inserting “or terrorist” after “criminal”.

Subsec. (i)(3)(C). Pub. L. 107-134, Sec. 201(a), added subpar. (C).

Subsec. (i)(4)(A). Pub. L. 107-134, Sec. 201(c)(4)(A), amended subpar. (A) by inserting “or (7)(C)” after “paragraph (1)”.

Subsec. (i)(4)(B). Pub. L. 107-134, Sec. 201(c)(4)(B), amended subpar. (B) by substituting “(3)(A) or (C), or (7)” for “(3)(A)”.

Subsec. (i)(6). Pub. L. 107-134, Sec. 201(c)(5), amended par. (6) by substituting “(3)(A) or (C)” for “(3)(A)” and by substituting “(7), or (8)” for “or (7)”.

Subsec. (i)(7). Pub. L. 107-134, Sec. 201(b), redesignated par. (7) as par. (8) and added a new par. (7).

Subsec. (p)(3)(A). Pub. L. 107-134, Sec. 201(c)(6)(A), amended subpar. (A) by substituting “(8)(A)(ii)” for “(7)(A)(ii)”.

Subsec. (p)(3)(C). Pub. L. 107-134, Sec. 201(c)(6)(B), amended subpar. (C) by substituting “(i)(3)(B)(i) or (7)(A)(ii)” for “(i)(3)(B)(i)”.

Subsec. (p)(4). Pub. L. 107-134, Sec. 201(c)(7)(A), amended par. (4) by substituting “(5), or (7),” for “or (5),” and by substituting “(i)(3)(B)(i) or (7)(A)(ii),” for “(i)(3)(B)(i)”.

Subsec. (p)(4)(F)(ii). Pub. L. 107-134, Sec. 201(c)(7)(B), amended clause (ii) by substituting “(5) or (7),” for “or (5),” the first place it appeared.

Subsec. (p)(6)(B)(i). Pub. L. 107-134, Sec. 201(c)(8), amended clause (i) by substituting “(i)(8)(A)(ii)” for “(i)(7)(A)(ii)”.

2000 - Subsec. (b)(2). Pub. L. 106-554, Sec. 304(a), amended par. (2) by striking “and” at the end of subpar. (B), by adding “and" at the end of subpar. (C), and by adding subpar. (D).

Subsec. (e)(1)(D)(v). Pub. L. 106-554, Sec. 319(8)(B), amended clause (v). Prior to amendment, it read as follows:

“(v) 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, Sec. 310(a)(1), added par. (6).

Subsec. (k)(6). Pub. L. 106-554, Sec. 313(c)(1) and (2), amended par. (6) by inserting “and an officer or employee of the Office of Treasury Inspector General for Tax Administration” after “internal revenue officer or employee” and by substituting “certain” for “internal revenue" in the heading.

Subsec. (p)(4). Pub. L. 106-554, Sec. 310(a)(2)(A), amended par. (4) by inserting “the Congressional Budget Office,” after “General Accounting Office,” in the matter preceding subpar. (A); by substituting “commission, the General Accounting Office, or the Congressional Budget Office" for “commission or the General Accounting Office” in subpar. (E); and by substituting “the General Accounting Office, or the Congressional Budget Office,” for “or the General Accounting Office,” in subpar. (F)(ii); and by inserting “or the Congressional Budget Office” after “General Accounting Office” both places it appears in the matter following subpar. (F).

Subsec. (p)(4). Pub. L. 106-554, Sec. 319(17)(A), amended par. (4) by striking the second comma after “(13)” in the matter preceding subpar. (A), and by substituting “(7), (8), (9), (12), (15), or (16) or any other person described in subsection (l)(16) shall, as a condition" for “(7)” and all that follows through “shall, as a condition” in the matter preceding subpar. (A).

Subsec. (p)(4)(F)(ii). Pub. L. 106-554, Sec. 319(17)(B), amended clause (ii) by striking the second comma after “(14)”.

Subsec. (p)(5). Pub. L. 106-554, Sec. 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, Sec. 310(a)(2)(C), inserted “and the Congressional Office Budget” after “commissions”.

1999 - Subsec. (b)(2)(A), (B), (C). Pub. L. 106-170, Sec. 521(a)(1), deleted “and” at the end of subpar. (A); substituted “, and” for “.” at the end of subpar. (B) and added subpar. (C).

1998 - Subsec. (h)(5). Pub. L. 105-277, Sec. 4002(a), redesignated par. (5), as added by Pub. L. 105-206, as par. (6).

Subsec. (j)(5). Pub. L. 105-277, Sec. 4006(a)(1), added par. (5).

Subsec. (l)(13)(D). Pub. L. 105-277, Sec. 1006, amended subpar. (D) by substituting “September 30, 2003” for “September 30, 1998”.

Subsec. (p)(3)(A). Pub. L. 105-277, Sec. 4002(h), amended subpar. (A) by inserting “(f)(5),” after “(c), (e),”.

Subsec. (p)(4). Pub. L. 105-277, Sec. 4006(a)(2), amended par. (4) by substituting “(j)(1), (2), or (5)” for “(j)(1) or (2)” in the material preceding subpar. (A) and in subpar. (F).

Subsec. (d)(5). Pub. L. 105-206, Sec. 6009(d), amended par. (5) by substituting “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). Pub. L. 105-206, Sec. 6007(f)(4), amended subpar. (A) by striking clause (ii) and by redesignating clauses (iii) and (iv) as clauses (ii) and (iii), respectively. Prior to amendment it read as follows:

“(ii) 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, Sec. 6019(c), amended par. (6) by substituting “(5), (8), or (9)” for “or (5)”.

Subsec. (f)(5). Pub. L. 105-206, Sec. 3708(a), amended subsec. (f) by adding par. (5).

Subsec. (h)(5)[6]. Pub. L. 105-206, Sec. 1101(b), amended subsec. (h) by adding par. (5) (Note that a par. (5) already existed).

Subsec. (h)(4)(A). Pub. L. 105-206, Sec. 6023(22), amended subpar. (A) by inserting “if” before “the taxpayer is a party to”.

Subsec. (k)(8). Pub. L. 105-206, Sec. 6012(b)(2), amended subsec. (k) by redesignating par. (8), as added by Pub. L. 105-34, Sec. 1205(c)(1), as par. (9).

Subsec. (l)(10). Pub. L. 105-206, Sec. 3711(b)(1), amended par. (10) by substituting “(c), (d), or (e)” for “(c) or (d)” each place it appeared.

Subsec. (1)(10). Pub. L. 105-206, Sec. 3711(b)(2), amended the heading of par. (10) by substituting “subsection (c), (d), or (e) of section 6402” for “section 6402(c) or 6402(d)”.

Subsec. (l)(17). Pub. L. 105-206, Sec. 3702(a), amended subsec. (l) by adding par. (17).

Subsec. (p)(3)(A). Pub. L. 105-206, Sec. 3702(b)(1), amended subpar. (A) by substituting “(16), or (17)” for “or (16)”.

Subsec. (p)(4). Pub. L. 105-206, Sec. 3702(b)(2), amended par. (4) by substituting “,(14), or (17)” for “or (14)”.

Subsec. (p)(4)(F)(ii). Pub. L. 105-206, Sec. 3702(b)(3), amended clause (ii) by substituting “, (15), or (17)” for “or (15)”.

1997 - Subsec. (l)(7)(D). Pub. L. 105-65, Sec. 542(b), struck the last sentence. Prior to being striken, it read as follows: “Clause (ix) shall not apply after September 30, 1998.”

Subsec. (d)(5). Pub. L. 105-34, Sec. 976(c), added par. (5).

Subsec. (e)(1)(A)(iv). Pub. L. 105-34, Sec. 1201(b), struck “or 59(j)” after “1(g)” in clause (iv).

Subsec. (h)(5). Pub. L. 105-34, Sec. 1283(a), struck par. (5). Prior to being struck it read as follows:

“(5) Prospective jurors

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. (h)(6). Pub. L. 105-34, Sec. 1238(a), redesignated par. (6) as par. (5).

Subsec. (k)(8). Pub. L. 105-34, Sec. 1026(a), added new par. (8).

Subsec. (k)(8). Pub. L. 105-34, Sec. 1205(c)(1), added a new par. (8). Note that Sec. 1026(a) of Pub. L. 105-34 also added a par. (8).

Subsec. (l)(7)(D)(viii). Pub. L. 105-34, Sec. 1023(a), amended clause (viii) by substituting “2003” for “1998”.

Subsec. (p)(3)(A). Pub. L. 105-34, Sec. 1026(b)(1)(A), amended subpar. (A) by substituting “(2), (6), or (8)” for “(2), or (6)”.

Subsec. (p)(3)(A). Pub. L. 105-34, Sec. 1205(c)(3), as amended by Pub. L. 105-206, Sec. 6012(b)(4), amended subpar. (A) by substituting “(8), or (9)” for “or (8)”.

Subsec. (p)(4). Pub. L. 105-34, Sec. 1026(b)(1)(B), amended par. (4) by inserting “(k)(8),” after (j)(1) or (2),” each place it appeared.

Subsec. (p)(4). Pub. L. 105-34, Sec. 1283(b), amended par. (4) by substituting “(h)(5)” for “(h)(6)” every place it appeared.

Subsec. (a)(3). Pub. L. 105-33, Sec. 11024(b)(2), amended par. (3) by substituting “(6), (12), or (16)” for “(6) or (12)”.

Subsec. (i)(7)(B)(i). Pub. L. 105-33, Sec. 11024(b)(3), amended clause (i) by inserting “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))” and before “for”.

Subsec. (l)(10). Pub. L. 105-33, Sec. 5514(a)(1), struck the amendment made by Pub. L. 104-193, Sec. 110(l)(4), which had substituted ‘(c), (d), or (e)’ for ‘(c) or (d)’ and added a new sentence to the end of subpar. (B). The sentence has read as follows: “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”.

Subsec. (l)(12)(F). Pub. L. 105-33, Sec. 4631(c)(2), struck subpar. (F). Prior to being struck it read as follows:

“(F) Termination

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

Subsec. (l)(16). Pub. L. 105-33, Sec. 11024(b)(1), added par. (16).

Subsec. (p)(3)(A). Pub. L. 105-33, Sec. 11024(b)(4), amended subpar. (A) by substituting “(15), or (16)” for “or (15)”.

Subsec. (p)(4). Pub. L. 105-33, Sec. 5514(a), amended Pub. L. 104-193, Sec. 110(l) by striking the change made by Sec. 110(l)(5) which had substituted ‘(5)’ for ‘(5), (10)’ and substituted ‘(9), (10), or (12)’ for ‘(9), or (12)’ in the matter preceding subpar. (A).

Subsec. (p)(4). Pub. L. 105-33, Sec. 11024(b)(5), amended par. (4) by substituting “(12), or (16), or any other person described in subsection (l)(16)” for “or (12)” in the matter preceding subpar. (A).

Subsec. (p)(4)(F)(i). Pub. L. 105-33, Sec. 11024(b)(6), amended clause (i) by substituting “(9), or (16), or any other person described in subsection (l)(16)” for “or (9)”.

Subsec. (p)(4)(F)(iii). Pub. L. 105-33, Sec. 11024(b)(7), amended the flush language after clause (iii) by inserting “, including an agency or any other person described in subsection (l)(16),” after “any such agency, body or commission” and before “or the General Accounting Office”; by substituting “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”; by substituting “, (12)(B), or (16)” for “or (12)(B)”; by inserting “or any person including an agent described in subsection (l)(16),” after “any agent,” and before “this paragraph shall”; by inserting “or other person” after “such agent” and before “(except that”; and by inserting “or any person including an agent described in subsection (l)(16),” after “an agent" and before “any report”.

1996 - Subsec. (a)(3). Pub. L. 104-193, Sec. 316(g)(4)(B)(i) substituted ‘paragraph (6) or (12) of subsection (l)’ for ‘(l)(12)’.

Subsec. (l)(6). Pub. L. 104-193, Sec. 316(g)(4)(A) redesignated subpar. (B) as subpar. (C), and inserted new subpar. (B).

Subsec. (l)(6)(C). Pub. L. 104-193, Sec. 316(g)(4)(B)(ii) amended subpar. (C) generally, which prior to amendment 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. ‘

Subsec. (l)(7)(D)(i). Pub. L. 104-193, Sec. 110(l)(2), as redesignated by Pub. L. 105-33, Sec. 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, Sec. 110(l)(4) substituted ‘(c), (d), or (e)’ for ‘(c) or (d)’ and added a new sentence to the end of subpar. (B).

Subsec. (p)(4). Pub. L. 104-193, Sec. 110(l)(5) substituted ‘(5)’ for ‘(5), (10)’ and substituted ‘(9), (10), or (12)’ for ‘(9), or (12)’ in the matter preceding subpar. (A). Above reads ‘(9), (10), (12)’ in order to incorporate changes made by Pub. L. 104-168.

Subsec. (p)(4). Pub. L. 104-193, Sec. 316(g)(4)(B)(iii) substituted ‘paragraph (6)(A) or (12)(B) of subsection (l)’ for ‘subsection (l)(12)(B)’.

Subsec. (e)(1)(A)(iv). Pub. L. 104-188, Sec. 1704(t)(41) substituted “section 1(g) or 59(j);” with the identical text, “section 1(g) or 59(j);”.

Subsec. (c). Pub. L. 104-168, Sec. 1207, substituted “request for or consent to such disclosure” for “written request for or consent to such disclosure”.

Subsec. (e)(8). Pub. L. 104-168, Sec. 403(a), added par. (8).

Subsec. (e)(9). Pub. L. 104-168, Sec. 902(a), added par. (9).

Subsec. (i)(8). Pub. L. 104-168, Sec. 1206(b)(1), struck par. (8). Before it was struck, par. (i)(8) 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)(15). Pub. L. 104-168, Sec. 1206(a), added par. (15).

Subsec. (p)(3)(A). Pub. L. 104-168, Sec. 1206(b)(2), substituted “(7)(A)(ii)" for “(7)(A)(ii), or (8)”, and “(14) or (15)” for “(14)”.

Subsec. (p)(4)(A). Pub. L. 104-168, Sec. 1206(b)(3), substituted “or (5)" for “(5), or (8)”, and “(i)(3)(B)(i)” for “(i)(3)(B)(i), or (8)”, and “(12), or (15)” for “(12)”.

Subsec. (p)(4)(F). Pub. L. 104-168, Sec. 1206(b)(4), substituted “or (5)" for “(5), or (8)”, and “(14), or (15)” for “or (14)”.

Subsec. (l)(3). Pub. L. 104-134, Sec. 31001(i), amended subpar. (C). Before amendment, subpar. (C) read as follows:

“(C) Included Federal loan program defined

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)(10). Pub. L. 104-134, Sec. 31001(i), inserted “and to officers and employees of the Department of the Treasury in connection with such reduction” after “6402”.

1994 - Subsec. (l)(5). Pub. L. 103-296, Sec. 108(h)(6)(A), struck ‘Department of Health and Human Services’ in the heading and substituted ‘Social Security Administration’.

Subsec. (l)(5). Pub. L. 103-296, Sec. 108(h)(6)(B), replaced ‘Secretary of Health and Human Services’ with ‘Commissioner of Social Security’.

Subsec. (l)(5). Pub. L. 103-296, Sec. 311(b), struck out ‘for the purpose of’ and substituted ‘for the purpose of--’; struck out ‘carrying out, in accordance with an agreement’ and substituted ‘(A) carrying out, in accordance with an agreement’; struck out ‘program.’ and substituted ‘program; or’; and added ‘(B) providing information regarding the mortality status of individuals for epidemiological and similar research in accordance with section 1106(d) of the Social Security Act.' These amendments apply with respect to requests for information made after the enactment date.

1993--Subsec. (l)(14). Pub. L. 103-182, Sec. 522(a), added par. (14).

Subsec. (p)(3)(A) and (4). Pub. L. 103-182, Sec. 522(b), substituted “(13), or (14)” for “or (13)”.

Subsec. (m)(4). Pub. L. 103-66, Sec. 13402(b)(1), amended so much of par. (4) as precedes subpar. (B). Before amendment, it read as follows:

“(4) Individuals Who Have Defaulted On Student Loans Administered By The Department Of Education.—

“(A) In General.—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 he 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). Pub. L. 103-66, Sec. 13402(b)(2), amended clause (i) by substituting “under part B or D” for “under part B”, and by amended clause (ii) by substituting “under subpart 1 of part A, or part D or E,” for “under part E”.

Subsec. (p)(3)(A). Pub. L. 103-66, Sec. 13402(b)(3)(A), amended subpar. (A) by substituting “(11), (12), or (3), (m)” for “(11), or (12), (m)”.

Subsec. (p)(4). Pub. L. 103-66, Sec. 13402(b)(3)(B)(i), amended par. (4) by substituting “(10), (11), or (13),” for “(10), or (11),” in the matter preceding subapr. (A).

Subsec. (p)(4)(F)(ii). Pub. L. 103-66, Sec. 13402(b)(3)(B)(ii), amended clause (ii) by substituting “(11), (12), or (13),” for “(11), or (12),”.

1992 - Subsec. (l)(7)(D). Pub. L. 102-568, Sec. 602(b), amended subpar. (D) by substituting “September 30, 1997” for “September 30, 1992”.

Subsec. (l)(7)(D)(viii)(II). Pub. L. 102-568, Sec. 602(b), amended subclause (II) by substituting “section 1315” for “section 415”.

Subsec. (l)(7)(D)(viii)(III). Pub. L. 102-568, Sec. 602(b), amended subclause (III) by substituting “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)”.

1990 - Subsec. (e)(1)(A)(iv). Pub. L. 101-508, Sec. 11101(d)(6), which directed the substitution of ‘section 1(g)’ for ‘section 1(j)’, was executed by making the substitution for ‘section 1(i)’ to reflect the probable intent of Congress and amendment by Pub. L. 100-647, Sec. 1014(e)(4). See 1988 Amendment note below.

Subsec. (k)(7). Pub. L. 101-508, Sec. 11212(b)(3), added par. (7).

Subsec. (l)(7). Pub. L. 101-508, Sec. 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, Sec. 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, Sec. 5111(b)(1), added par. (7).

Subsec. (n). Pub. L. 101-508, Sec. 11313(a), substituted ‘the programming’ for ‘and the programming’ and inserted ‘and the providing of other services,’.

Subsec. (p)(4). Pub. L. 101-508, Sec. 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, Sec. 6202(a)(1)(B)(i), inserted ‘(l)(12),’ after ‘subsection (e)(1)(D)(iii),’.

Subsec. (d)(1). Pub. L. 101-239, Sec. 7841(d)(1), struck out ‘45,’ after ‘32, 44,’.

Subsec. (l)(12). Pub. L. 101-239, Sec. 6202(a)(1)(A), added par. (12).

Subsec. (p)(3)(A). Pub. L. 101-239, Sec. 6202(a)(1)(B)(ii), substituted ‘(11), or (12)’ for ‘or (11)’.

Subsec. (p)(4). Pub. L. 101-239, Sec. 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, Sec. 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, Sec. 6202(a)(1)(B)(iv), substituted ‘(11), or (12)’ for ‘or (11)’.

1988 - Subsec. (b)(5)(A). Pub. L. 100-647, Sec. 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, Sec. 6251, substituted ‘250,000’ for ‘2,000,000’.

Subsec. (d). Pub. L. 100-690, Sec. 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, Sec. 7602(c), added par. (3).

Subsec. (e)(1)(A)(iv). Pub. L. 100-647, Sec. 1014(e)(4), substituted ‘section 1(i) or 59(j)’ for ‘section 1(j)’.

Subsec. (i)(8). Pub. L. 100-690, Sec. 7601(b)(1), added par. (8).

Subsec. (k)(4). Pub. L. 100-647, Sec. 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, Sec. 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, Sec. 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, Sec. 8008(c)(1), added par. (6).

Subsec. (p)(3)(A). Pub. L. 100-690, Sec. 7601(b)(2)(A), substituted ‘, (7)(A)(ii), or (8)’ for ‘or (7)(A)(ii)’.

Pub. L. 100-485, Sec. 701(b)(2)(B), substituted ‘(10), or (11)’ for ‘(10), (11), or (12)’.

Subsec. (p)(4). Pub. L. 100-690, Sec. 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, Sec. 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, Sec. 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, Sec. 8008(c)(2)(A)(i)(I), substituted ‘manner,’ for ‘manner; and’.

Subsec. (p)(4)(F)(ii). Pub. L. 100-690, Sec. 7601(b)(2)(C), substituted ‘(5), or (8)’ for ‘or (5)’.

Pub. L. 100-485, Sec. 701(b)(2)(B), substituted ‘(10), or (11)’ for ‘(10), (11), or (12)’.

Subsec. (p)(4)(F)(iii). Pub. L. 100-647, Sec. 8008(c)(2)(A)(i), added cl. (iii).

1986 - Subsec. (b)(5). Pub. L. 99-514, Sec. 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, Sec. 1568(a)(2), added par. (10).

Subsec. (e)(1)(A)(iv). Pub. L. 99-514, Sec. 1411(b), added cl. (iv).

Subsec. (l)(7)(D)(v). Pub. L. 99-514, Sec. 1899A(53), substituted ‘this title’ for ‘this Code’.

Subsec. (l)(12). Pub. L. 99-335, Sec. 310(a), added par. (12).

Subsec. (p)(3)(A). Pub. L. 99-335, Sec. 310(b)(1), substituted ‘(10), (11), or (12)’ for ‘(10), or (11)’.

Subsec. (p)(4). Pub. L. 99-335, Sec. 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, Sec. 8(h)(1), inserted ‘administered by the Department of Education’ in heading.

Subsec. (m)(5). Pub. L. 99-92, Sec. 8(h)(2), added par. (5).

1984 - Subsec. (a)(2). Pub. L. 98-369, Sec. 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, Sec. 449(a), substituted ‘44, 45, 51’ for ‘44, 51’.

Subsec. (l)(5). Pub. L. 98-369, Sec. 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, Sec. 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, Sec. 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, Sec. 453(b)(5), amended directory language of Pub. L. 96-249, Sec. 127(a)(1). See 1980 Amendment note below.

Subsec. (l)(8). Pub. L. 98-369, Sec. 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, Sec. 19(b)(2), substituted ‘social security account numbers, net earnings’ for ‘net earnings’.

Subsec. (l)(9). Pub. L. 98-369, Sec. 453(a), added par. (9).

Subsec. (l)(10). Pub. L. 98-369, Sec. 2653(b)(3)(A), added par. (10).

Subsec. (l)(11). Pub. L. 98-378, Sec. 21(f)(1), added par. (11).

Subsec. (p)(3)(A). Pub. L. 98-378, Sec. 21(f)(2), substituted ‘(10), or (11)’ for ‘or (10)’.

Pub. L. 98-369, Sec. 2653(b)(3)(B)(i), substituted ‘(9), or (10)’ for ‘or (9)’.

Pub. L. 98-369, Sec. 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, Sec. 21(f)(3), substituted ‘(10), or (11)’ for ‘or (10)’ in provisions preceding subpar. (A).

Pub. L. 98-369, Sec. 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, Sec. 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, Sec. 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, Sec. 21(f)(4), substituted ‘(10), or (11)’ for ‘or (10)’.

Pub. L. 98-369, Sec. 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, Sec. 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, Sec. 121(c)(3)(B), inserted ‘(h)(6),’ after ‘(h)(2),’ in introductory provisions.

Subsec. (p)(4)(F)(ii). Pub. L. 98-21, Sec. 121(c)(3)(B), inserted ‘(h)(6),’ after ‘(h)(2),’.

1982 - Subsec. (a)(3). Pub. L. 97-365, Sec. 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, Sec. 356(a), added pars. (1) to (5). Former pars. (1) to (5) were struck out.

Subsec. (i)(6). Pub. L. 97-248, Sec. 356(a), added par. (6). Former par. (6) redesignated (7).

Subsec. (i)(7). Pub. L. 97-258, Sec. 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, Sec. 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, Sec. 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, Sec. 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, Sec. 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, Sec. 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, Sec. 356(b)(1)(A), substituted ‘(7)(A)(ii)’ for ‘(6)(A)(ii)’.

Subsec. (p)(3)(C)(i). Pub. L. 97-365, Sec. 7(b)(1), substituted ‘(l)(6)’ for ‘(l)(3) or (6)’.

Pub. L. 97-248, Sec. 356(b)(1)(B), inserted ‘, (i)(3)(B)(i),’ after ‘described in subsection (d)’.

Subsec. (p)(3)(C)(i)(II). Pub. L. 97-248, Sec. 356(b)(1)(C), inserted ‘or otherwise’ after ‘such requests’.

Subsec. (p)(4). Pub. L. 97-365, Sec. 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, Sec. 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, Sec. 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, Sec. 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, Sec. 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, Sec. 3(c)(1), added par. (5). Former par. (5) redesignated (6).

Subsec. (e)(6). Pub. L. 96-589, Sec. 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, Sec. 3(c)(1), redesignated former par. (6) as (7).

Subsec. (l)(7). Pub. L. 96-249, Sec. 127(a)(1), as amended by Pub. L. 96-611, Sec. 11(a)(1), and Pub. L. 98-369, Sec. 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, Sec. 408(a)(1), as amended by Pub. L. 96-611, Sec. 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, Sec. 408(a)(2)(A), as amended by Pub. L. 96-611, Sec. 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, Sec. 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, Sec. 408(a)(2)(B), as amended by Pub. L. 96-611, Sec. 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, Sec. 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, Sec. 408(a)(2)(C), as amended by Pub. L. 96-611, Sec. 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, Sec. 701(bb)(1)(B), inserted ‘, subsection (m)(4)(B),’ after ‘subsection (e)(1)(D)(iii)’.

Subsec. (d). Pub. L. 95-600, Sec. 701(bb)(2), inserted ‘31,’ after ‘21, 23, 24,’.

Subsec. (h)(2). Pub. L. 95-600, Sec. 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, Sec. 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, Sec. 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, Sec. 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, Sec. 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, Sec. 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.

EFFECTIVE DATE OF 2020 AMENDMENTS

Amendments by Pub. L. 116-260, Div. N, Sec. 283, effective for disclosures made on or after the date of the enactment of this Act.

Amendments by Pub. L. 116-260, Div. N, Sec. 284, effective for disclosures made after the date of the enactment of the FUTURE Act (Public Law 116–91) [Enacted: Dec. 19, 2019].

Amendments by Pub. L. 116-260, Div. FF, Sec. 102, effective for disclosures made on or after the date of the enactment of this Act.

Amendments by Pub. L. 116-260, Div. FF, Sec. 103, effective for disclosures made after the date of the enactment of the FUTURE Act (Public Law 116–91) [Enacted: Dec. 19, 2019].

Amendments by Pub. L. 116-136, Sec. 3516, effective as if included in the enactment of the FUTURE Act (Pub. L. 116-91) [Enacted: Dec. 19, 2019].

EFFECTIVE DATE OF 2019 AMENDMENTS

Amendments by Pub. L. 116-94, Div. O, Sec. 404, effective on the date of the enactment [Enacted: Dec. 20, 2019].

Amendments by Pub. L. 116-91, Sec. 3, effective for disclosures after the date of the enactment of this Act [Enacted: Dec. 19, 2019].

Amendments by Pub. L. 116-25, Sec. 1405(a)(1), (a)(2)(A), (a)(2)(C), effective for disclosures made after the enactment of this Act. [Enacted: July 1, 2019].

Amendments by Pub. L. 116-25, Sec. 2004, effective for disclosures made after December 31, 2022.

Amendments by Pub. L. 116-25, Sec. 2003(c)(1), (c)(2)(A), effective after the enactment of this Act. [Enacted: July 1, 2019].

Amendments by Pub. L. 116-25, Sec. 2202, effective for disclosures made after the date which is 180 days after the date of the enactment of this Act [Enacted: July 1, 2019].

EFFECTIVE DATE OF 2018 AMENDMENTS

Amendments by Pub. L. 115-141, Div. U, Sec. 401(a)(267)-(275), effective March 23, 2018.

EFFECTIVE DATE OF 2016 AMENDMENTS

Amendments by Pub. L. 114-184, Sec. 2, effective for disclosures made after the date of the enactment of this Act [Enacted: June 30, 2016].

EFFECTIVE DATE OF 2015 AMENDMENTS

Amendment by Pub. L. 114-113, Div. Q, Sec. 403(a), effective for disclosures made on or after the date of the enactment of this Act [Enacted: Dec. 18, 2015].

Amendments by Sec. 32101(c) of Pub. L. 114-94 effective on the date of the enactment of this Act [Enacted: Dec. 4, 2015].

Amendment by Sec. 32102(d) of Pub. L. 114-94 effective for disclosures made after the date of the enactment of this Act [Enacted: Dec. 4, 2015].

EFFECTIVE DATE OF 2013 AMENDMENTS

Amendments by Sec. 209 of Pub. L. 112-240 effective on the date of the enactment of this Act [Enacted: Jan. 2, 2013].

EFFECTIVE DATE OF 2010 AMENDMENTS

Amendments by Sec. 4 of Pub. L. 111-198 effective for disclosures made after the date of the enactment of this Act [Enacted: July 2, 2010].

Amendments by Sec. 103(a) of Pub. L. 111-192 effective on the date of the enactment of this Act [Enacted: June 25, 2010].

Amendments by Sec. 1004(a) of Pub. L. 111-152 effective on the date of the enactment of this Act [Enacted: Mar. 30, 2010].

Amendments by Sec. 1414 of Pub. L. 111-148 effective on the date of the enactment of this Act [Enacted: Mar. 23, 2010].

Amendments by Sec. 3308 of Pub. L. 111-148 effective on the date of the enactment of this Act [Enacted: Mar. 23, 2010].

EFFECTIVE DATE OF 2009 AMENDMENTS

Amendments by Sec. 702(f) of Pub. L. 111-3 effective on or after the date of the enactment of this Act [Enacted: Feb. 4, 2009]. Sec. 702(g) provided the following transitional rule:

“(g) Transitional Rule.— Any person who—

“(1) on April 1, 2009 is engaged in business as a manufacturer of processed tobacco or as an importer of processed tobacco, and

“(2) before the end of the 90-day period beginning on such date, submits an application under subchapter B of chapter 52 of such Code to engage in such business, may, notwithstanding such subchapter B, continue to engage in such business pending final action on such application. Pending such final action, all provisions of such chapter 52 shall apply to such applicant in the same manner and to the same extent as if such applicant were a holder of a permit under such chapter 52 to engage in such business.”

EFFECTIVE DATE OF 2008 AMENDMENTS

Amendments by Sec. 2 of Pub. L. 110-428 effective for disclosures made after December 31, 2008.

Amendments by Sec. 402 of Pub. L. 110-343, Div. C, effective for disclosures after the date of the enactment of this Act [Enacted: Oct. 3, 2008].

Amendments by Sec. 3(b) of Pub. L. 110-328, effective for refunds payable under section 6402 of the Internal Revenue Code of 1986 on or after the date of enactment of this Act [Enacted: Sept. 30, 2008].

Amendment by Sec. 108(a) of Pub. L. 110-245 effective for requests made after September 30, 2008.

Amendment by Sec. 108(b) of Pub. L. 110-245 effective on the date of the enactment of this Act [Enacted: June 17, 2008].

EFFECTIVE DATE OF 2007 AMENDMENTS

Amendment by Sec. 11(a)(34)(A) of Pub. L. 110-172 effective on the date of the enactment of this Act [Enacted: Dec. 29, 2007].

Amendment by Sec. 8(c)(1) of Pub. L. 110-142 effective on the date of the enactment of this Act [Enacted: Dec. 20, 2007].

Amendments by Sec. 8246(a)(2)(B) of Pub. L. 110-28 effective for returns prepared after the date of the enactment of this Act [Enacted: May 25, 2007].

EFFECTIVE DATE OF 2006 AMENDMENTS

Amendments by Sec. 122(a) and (b) of Pub. L. 109-432 effective for disclosures after December 31, 2006.

Amendment by Sec. 122(c) of Pub. L. 109-432 effective for requests made after December 31, 2006.

Amendments by Sec. 421 of Pub. L. 109-432 effective for disclosures made after December 31, 2006.

Amendments by Sec. 1224(b) of Pub. L. 109-280 effective on the date of the enactment of this Act [Enacted: Aug. 17, 2006] but shall not apply to requests made before such date.

EFFECTIVE DATE OF 2005 AMENDMENTS

Amendments by Sec. 305(a) and (b) of Pub. L. 109-135 effective for disclosures after December 31, 2005.

Amendment by Sec. 305(c) of Pub. L. 109-135 effective for requests made after December 31, 2005.

Amendments by Sec. 406(a) of Pub. L. 109-135 effective as if included in the Victims of Terrorism Tax Relief Act of 2001 [Pub. L. 107-134, Sec. 201] to which it relates.

Amendments by Sec. 412 of Pub. L. 109-135 effective on the date of the enactment of this Act [Enacted: Dec. 21, 2005].

EFFECTIVE DATE OF 2004 AMENDMENTS

Amendments by Sec. 2004(a)(22) of Pub. L. 108-429 effective on the date of the enactment of this Act [Enacted: Dec. 3, 2004].

Amendments by Sec. 413(c)(27) of Pub. L. 108-357 effective for disclosures of return or return information with respect to taxable years beginning after December 31, 2004.

Amendments by Sec. 311(a), 317, and 408(a)(24) of Pub. L. 108-311 effective on the date of the enactment of this Act [Enacted: Oct. 4, 2004].

Amendments by Sec. 320(a) of Pub. L. 108-311 effective for disclosures on or after the date of the enactment of this Act [Enacted: Oct. 4, 2004].

Amendment by Sec. 320(b) of Pub. L. 108-311 effective as if included in Sec. 201 of the Victims of Terrorism Tax Relief Act of 2001 [Pub. L. 107-134] [Effective: disclosures made on or after Jan. 23, 2002].

EFFECTIVE DATE OF 2003 AMENDMENTS

Amendments by Sec. 101(e), 105(e), 811(c), and 900(e) of Pub. L. 108-173 effective on the date of the enactment of this Act [Enacted: Dec. 8, 2003].

EFFECTIVE DATE OF 2003 AMENDMENT

Amendment by Sec. 201(a) of Pub. L. 108-89 effective for requests made after September 30, 2003.

EFFECTIVE DATE OF 2002 AMENDMENTS

Amendment by Sec. 306 of Pub. L. 107-330 effective on the date of the enactment of this Act [Enacted: Dec. 6, 2002].

Amendment by Sec. 1112(j) of Pub. L. 107-296 effective 60 days after the the date of the enactment of this Act [Enacted: Nov. 25, 2002].

Amendments by Sec. 202(b) of Pub. L. 107-210 effective on the date of the enactment of this Act [Enacted: Aug. 6, 2002].

Amendments by Sec. 416(c)(1) of Pub. L. 107-147 effective on the date of the enactment of this Act [Enacted: Mar. 9, 2002].

Amendments by Sec. 201 of Pub. L. 107-134 effective for disclosures made on or after the date of the enactment of this Act [Enacted: Jan. 23, 2002].

EFFECTIVE DATE OF 2000 AMENDMENTS

Amendment by Sec. 304(a) of Pub. L. 106-554 shall take effect on the date of the enactment of this Act [Enacted: Dec. 21, 2000].

Amendment by Sec. 313(c)(1) of Pub. L. 106-554 shall take effect as if included in the provisions of the IRS Restructuring and Reform Act of 1998 to which it relates.

EFFECTIVE DATE OF 1999 AMENDMENTS

Amendment by Sec. 521(a)(1) of Pub. L. 106-170 effective on the date of enactment of this Act [Enacted: Dec. 17, 1999].

EFFECTIVE DATE OF 1998 AMENDMENTS

Amendment by Sec. 1006 of Pub. L. 105-277 effective on the date of enactment of this Act [enacted: Oct. 21, 1998].

Amendment by 4002 of Pub. L. 105-277 effective as if included in the provisions of the IRS Restructuring and Reform Act of 1998 to which they relate.

Amendment by 4006(a) of Pub. L. 105-277 effective for requests made on or after the date of the enactment of this Act [enacted: Oct. 21, 1998].

Amendment by Sec. 1101(b) of Pub. L. 105-206 effective on the date of the enactment of this Act [Enacted: July 22, 1998].

Amendments by Sec. 3702 of Pub. L. 105-206 effective for requests made by the Archivist of the United States after the date of the enactment of this Act [Enacted: July 22, 1998].

Amendment by Sec. 3708(a) of Pub. L. 105-206 effective on the date of the enactment of this Act [Enacted: July 22, 1998].

Amendment by Sec. 3711(b) of Pub. L. 105-206 effective for refunds payable under section 6402 of the Internal Revenue Code of 1986 after December 31, 1999.

Amendments by Sec. 6007(f)(4) of Pub. L. 105-206 effective as if included in the provisions of the Taxpayer Relief Act of 1997 to which they relate [Effective Date of Pub. L. 105-34, Sec. 507: sales or exchanges after Aug. 5, 1997].

Amendment by Sec. 6012(b)(2) of Pub. L. 105-206 effective as if included in the provisions of the Taxpayer Relief Act of 1997 to which it relates [Effective Date of Pub. L. 105-34, Sec. 1205: the day 9 months after Aug. 5, 1997].

Amendment by Sec. 6019(c) of Pub. L. 105-206 effective on the date of the enactment of this Act [Enacted: July 22, 1998].

Amendment by Sec. 6023(22) of Pub. L. 105-206 effective on the date of the enactment of this Act [Enacted: July 22, 1998].

EFFECTIVE DATE OF 1997 AMENDMENTS

Amendment by Sec. 542(b) of Pub. L. 105-65 effective on October 27, 1997.

Amendments by Sec. 1023(a) of Pub. L. 105-34 effective on the date of the enactment of this Act [Enacted: Aug. 5, 1997].

Amendments by Sec. 1026 of Pub. L. 105-34 applicable to levies issued after the date of the enactment of this Act [Enacted: Aug. 5, 1997].

Amendment by Sec. 1201(b)(2) of Pub. L. 105-34 applicable to taxable years beginning after December 31, 1997.

Amendments by Sec. 1205 of Pub. L. 105-34 effective on the day 9 months after the date of the enactment of this Act [Enacted: Aug. 5, 1997].

Amendments by Sec. 1283 of Pub. L. 105-34 applicable to judicial proceedings commenced after the date of the enactment of this Act [Enacted: Aug. 5, 1997].

Amendment by Sec. 4631(c)(2) of Pub. L. 105-33 effective on the date of the enactment of this Act [Enacted: Aug. 5, 1997].

Amendment by Sec. 5514(a)(1) of Pub. L. 105-33 effective on July 1, 1997.

Amendments by Sec. 11024 of Pub. L. 105-33 applicable on the later of October 1, 1997, or the day the District of Columbia Financial Responsibility and Management Assistance Authority certifies that the financial plan and budget for the District government for fiscal year 1998 meet the requirements of section 201(c)(1) of the District of Columbia Financial Responsibility and Management Assistance Act of 1995, as amended by this title [Title XI of Pub. L. 105-33].

EFFECTIVE DATE OF 1996 AMENDMENTS

Section 116(a) of Pub. L. 104-193 provided that: “Except as otherwise provided in this title, this title and the amendments made by this title shall take effect on July 1, 1997.”

Section 395(a)(2) of Pub. L. 104-193 provided that: “[P]rovisions of this title shall become effective upon the date of enactment of this Act [Enacted: Aug. 22, 1996].”

Section 403(b) of Pub. L. 104-168 provided that: “The amendment made by this section [adding par. (e)(8)] shall apply to requests made after the date of the enactment of this Act [Enacted: July 30, 1996]”.

Section 902(b) of Pub. L. 104-168 provided that: “The amendment made by subsection (a) [adding par. (e)(9)] shall take effect on the date of the enactment of this Act [Enacted: July 30, 1996].”

Section 1206(c) of Pub. L. 104-168 provided that: “The amendments made by this section shall take effect on the date of the enactment of this Act [Enacted: July 30, 1996].”

EFFECTIVE DATE OF 1993 AMENDMENTS

Section 522 of Pub. L. 103-182 provided that: “The amendment is effective on the date the Agreement enters into force with respect to the United States.”

Amendments by Sec. 13401, 13402, and 13403 of Pub. L. 103-66 effective on the date of the enactment of this Act [Enacted: Aug. 10, 1993].

EFFECTIVE DATE OF 1990 AMENDMENT

Section 4203(d) of Pub. L. 101-508 provided that: ‘The amendments made (by) this subsection (probably means ‘this section’, amending this section and section 1395y of Title 42, The Public Health and Welfare) shall take effect on the date of the enactment of this Act (Nov. 5, 1990) and the amendment made by subsection (a)(2)(B) (amending this section) shall apply to requests made on or after such date.'

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.

Section 11313(b) of Pub. L. 101-508 provided that: ‘The amendment made by subsection (a) (amending this section) shall take effect on the date of the enactment of this Act [Enacted: Nov. 5, 1990].’

EFFECTIVE DATE OF 1989 AMENDMENT

Section 6202(a)(1)(D) of Pub. L. 101-239 provided that: ‘The amendments made by this paragraph (amending this section and section 7213 of this title) shall take effect on the date of the enactment of this Act [Enacted: Dec. 19, 1989].’

EFFECTIVE DATE OF 1988 AMENDMENTS

Section 7601(b)(3) of Pub. L. 100-690, as amended by Pub. L. 101-647, title XXXIII, Sec. 3302(a), Nov. 29, 1990, 104 Stat. 4917, provided that: ‘The amendments made by this subsection (amending this section) shall apply to requests made on or after the date of the enactment of this Act [Enacted: Nov. 18, 1988], but disclosures may be made pursuant to such amendments only during the 4-year period beginning on such date.’

Section 7602(e) of Pub. L. 100-690 provided that: ‘The amendments made by this section (enacting section 7624 of this title and amending this section and section 7809 of this title) shall apply to information first provided more than 90 days after the date of the enactment of this Act (Nov. 18, 1988).’

Section 1012(bb)(3)(C) of Pub. L. 100-647 provided that: ‘The amendments made by this paragraph (amending this section) shall take effect on the date of the enactment of the Tax Reform Act of 1986 [Enacted: Oct. 22, 1986].’

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.

Section 701(b)(3) of Pub. L. 100-485 provided that:

‘(A) In general. - The amendments made by this subsection (amending this section and section 7213 of this title) shall take effect on the date of the enactment of this Act [Enacted: Oct. 13, 1988].

‘(B) Special rule. - Nothing in section 2653(c) of the Deficit Reduction Act of 1984 (Pub. L. 98-369, 26 U.S.C. 6402 note) shall be construed to limit the application of paragraph (10) of section 6103(l) of the Internal Revenue Codeof 1986 (as amended by this subsection).'

EFFECTIVE DATE OF 1986 AMENDMENT

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.

Section 1568(b) of Pub. L. 99-514 provided that: ‘The amendments made by this section (amending this section) shall take effect on the date of the enactment of this Act [Enacted: Oct. 22, 1986].’

EFFECTIVE DATE OF 1985 AMENDMENT

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.

EFFECTIVE AND TERMINATION DATES OF 1984 AMENDMENTS

Section 21(g) of Pub. L. 98-378, as amended by Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: ‘The amendments made by this section (amending this section, sections 6402 and 7213 of this title, and sections 654 and 664 of Title 42, The Public Health and Welfare) shall apply with respect to refunds payable under section 6402 of the Internal Revenue Codeof 1986 (formerly I.R.C. 1954) after December 31, 1985.'

Section 449(b) of Pub. L. 98-369 provided that: ‘The amendment made by subsection (a) (amending this section) shall take effect on the date of the enactment of this Act [Enacted: July 18, 1984].’

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, and on or before Jan. 10, 1994, 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 an Effective Date of 1984 Amendment note under section 401 of Title 42, The Public Health and Welfare.

EFFECTIVE DATE OF 1983 AMENDMENT

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.

EFFECTIVE DATE OF 1982 AMENDMENTS

Section 7(c) of Pub. L. 97-365 provided that: ‘The amendments made by this section (amending this section) shall apply in the case of loan applications made after September 30, 1982.’

Section 8(d) of Pub. L. 97-365 provided that: ‘The amendments made by this section (amending this section and section 7213 of this title) shall take effect on the date of the enactment of this Act [Enacted: Oct. 25, 1982].’

Section 356(c) of Pub. L. 97-248 provided that: ‘The amendments made by this section (amending this section and section 7213 of this title) shall take effect on the day after the date of the enactment of this Act [Enacted: Sept. 3, 1982].’

Section 358(c) of Pub. L. 97-248 provided that: ‘The amendments made by this section (amending this section) shall take effect on the day after the date of the enactment of this Act [Enacted: Sept. 3, 1982].’

EFFECTIVE DATE OF 1981 AMENDMENT

Section 701(b) of Pub. L. 97-34 provided that: ‘The amendment made by subsection (a) (amending this section) shall apply to disclosures after July 19, 1981.’

EFFECTIVE DATE OF 1980 AMENDMENTS

Section 11(a)(3) of Pub. L. 96-611 provided that: ‘The amendment made by paragraph (1) (amending section 127(a)(1) of Pub. L. 96-249, which amended this section) shall take effect on May 26, 1980 and the amendments made by paragraph (2) (amending section 408(a)(1), (2) of Pub. L. 96-265, which amended this section and section 7213 of this title) shall take effect on June 9, 1980.'

Section 3(b) of Pub. L. 96-598 provided that: ‘The amendment made by this section (amending this section) shall take effect on the date of the enactment of this Act [Enacted: Dec. 24, 1980].’

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.

Section 302(c) of Pub. L. 96-499 provided that: ‘The amendments made by subsections (a) and (b) of this section (amending this section and section 7213 of this title) shall take effect on the date of the enactment of this Act (Dec. 5, 1980).’

Section 408(a)(3) of Pub. L. 96-265 provided that: ‘The amendments made by this subsection (amending this section and section 7213 of this title) shall take effect on the date of the enactment of this Act [Enacted: June 9, 1980].’

Section 127(a)(3) of Pub. L. 96-249 provided that: ‘The amendments made by this subsection (amending this section and section 7213 of this title) shall take effect on the date of the enactment of this Act [Enacted: May 26, 1980].’

EFFECTIVE DATE OF 1978 AMENDMENT

Section 701(bb)(8) of Pub. L. 95-600 provided that:

‘(A) Except as provided in subparagraph (B), the amendments made by this subsection (amending this section and sections 7213 and 7217 of this title) shall take effect January 1, 1977.

‘(B) The amendments made by paragraph (7) (amending section 7217 of this title) shall apply with respect to disclosures made after the date of the enactment of this Act [Enacted: Nov. 6, 1978].’

EFFECTIVE DATE OF 1976 AMENDMENT

Section 1202(i) of Pub. L. 94-455 provided that: ‘The amendments made by this section (enacting section 7217 of this title, amending this section and sections 4102, 4924, 6108, 6323, 7213, 7513, 7809, and 7852 of this title, and repealing sections 6106 and 7515 of this title) take effect January 1, 1977.’

EFFECTIVE DATE OF 1974 AMENDMENT

Section 1022(h) of Pub. L. 93-406 provided that the amendment made by that section is effective Sept. 2, 1974.

EFFECTIVE DATE OF 1966 AMENDMENT

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.

EFFECTIVE DATE OF 1965 AMENDMENT

Section 701(e) of Pub. L. 89-44 provided that: ‘Each amendment made by title VI (repealing section 7275 of this title and amending this section and sections 6415, 6416, 6802, 6806, 6808, 7012, 7272, and 7326 of this title), to the extent that it relates to any tax provision changed by this Act shall take effect in a manner consistent with the effective date for such changed tax provision.’

REQUIREMENT TO DESIGNATE THE INSPECTOR GENERAL OF THE DEPARTMENT OF EDUCATION AS AN AUTHORIZED PERSON

Sec. 3(e) of Pub. L. 116-91 provided that:

“(e) REQUIREMENT TO DESIGNATE THE INSPECTOR GENERAL OF THE DEPARTMENT OF EDUCATION AS AN AUTHORIZED PERSON.—The Secretary of Education shall authorize and designate the Inspector General of the Department of Education as an authorized person under subparagraph (E)(ii) of section 6103(l)(13) of the Internal Revenue Code of 1986 for purposes of subparagraphs (A), (B), and (C) of such section.”

REPORT TO TREASURY

Sec. 3(f) of Pub. L. 116-91 provided that:

“(f) REPORT TO TREASURY.—The Secretary of Education shall annually submit a written report to the Secretary of the Treasury—

“(1) regarding redisclosures of return information under subparagraph (D)(iii) of section 6103(l)(13) of the Internal Revenue Code of 1986, including the number of such redisclosures; and

“(2) regarding any unauthorized use, access, or disclosure of return information disclosed under such section.”

REPORT TO CONGRESS

Sec. 3(g) of Pub. L. 116-91 provided that:

“(g) REPORT TO CONGRESS.—The Secretary of the Treasury (or the Secretary's designee) shall annually submit a written report to Congress regarding disclosures under section 6103(l)(13) of the Internal Revenue Code of 1986, including information provided to the Secretary under subsection (f).”

IDENTITY PROTECTION PERSONAL IDENTIFICATION NUMBERS

Sec. 2005 of Pub. L. 116-25, provided that:

“(a) In General.—Subject to subsection (b), the Secretary of the Treasury or the Secretary's delegate (hereafter referred to in this section as the “Secretary”) shall establish a program to issue, upon the request of any individual, a number which may be used in connection with such individual's social security number (or other identifying information with respect to such individual as determined by the Secretary) to assist the Secretary in verifying such individual's identity.

“(b) Requirements.—

“(1) ANNUAL EXPANSION.—For each calendar year beginning after the date of the enactment of this Act, the Secretary shall provide numbers through the program described in subsection (a) to individuals residing in such States as the Secretary deems appropriate, provided that the total number of States served by such program during such year is greater than the total number of States served by such program during the preceding year.

“ (2) NATIONWIDE AVAILABILITY.—Not later than 5 years after the date of the enactment of this Act, the Secretary shall ensure that the program described in subsection (a) is made available to any individual residing in the United States.”

DISCLOSURE OF TAXPAYER INFORMATION FOR THIRD-PARTY INCOME VERIFICATION

sec. 2001 of Pub. l. 116-25 , provided:

“(a) In general.—not later than 1 year after the close of the 2-year period described in subsection (d)(1), the secretary of the treasury or the secretary's delegate (hereafter referred to in this section as the “secretary”) shall implement a program to ensure that any qualified disclosure—

“ (1) is fully automated and accomplished through the internet; and

“ (2) is accomplished in as close to real-time as is practicable.

“ (b) Qualified disclosure.—for purposes of this section, the term “qualified disclosure” means a disclosure under section 6103(c) of the internal revenue codeof 1986 of returns or return information by the secretary to a person seeking to verify the income or creditworthiness of a taxpayer who is a borrower in the process of a loan application.

“ (c) Application of security standards.—the secretary shall ensure that the program described in subsection (a) complies with applicable security standards and guidelines.

“ (d) User fee.—

“(1) In General.—during the 2-year period beginning on the first day of the 6th calendar month beginning after the date of the enactment of this act, the secretary shall assess and collect a fee for qualified disclosures (in addition to any other fee assessed and collected for such disclosures) at such rates as the secretary determines are sufficient to cover the costs related to implementing the program described in subsection (a), including the costs of any necessary infrastructure or technology.

“(2) DEPOSIT OF COLLECTIONS.—Amounts received from fees assessed and collected under paragraph (1) shall be deposited in, and credited to, an account solely for the purpose of carrying out the activities described in subsection (a). Such amounts shall be available to carry out such activities without need of further appropriation and without fiscal year limitation.”

SINGLE POINT OF CONTACT FOR TAX-RELATED IDENTITY THEFT VICTIMS

Sec. 2006 of Pub. L. 116-25, provided that:

“(a) In general.—The Secretary of the Treasury (or the Secretary's delegate) shall establish and implement procedures to ensure that any taxpayer whose return has been delayed or otherwise adversely affected due to tax-related identity theft has a single point of contact at the Internal Revenue Service throughout the processing of the taxpayer's case. The single point of contact shall track the taxpayer's case to completion and coordinate with other Internal Revenue Service employees to resolve case issues as quickly as possible.

“(b) Single point of contact.—

“(1) IN GENERAL.—For purposes of subsection (a), the single point of contact shall consist of a team or subset of specially trained employees who— (A) have the ability to work across functions to resolve the issues involved in the taxpayer's case; and (B) shall be accountable for handling the case until its resolution.

“(2) TEAM OR SUBSET.—The employees included within the team or subset described in paragraph (1) may change as required to meet the needs of the Internal Revenue Service, provided that procedures have been established to—

“ (A) ensure continuity of records and case history; and

“ (B) notify the taxpayer when appropriate.”

PUBLICATION OF REGISTERED PERSONS

Sec. 860(c) of Pub. L. 108-357 provided that:

“Beginning on January 1, 2005, the Secretary of the Treasury (or the Secretary's delegate) shall periodically publish under section 6103(k)(7) of the Internal Revenue Code of 1986 a current list of persons registered under section 4101 of such Code who are required to register under such section.”

TERMINATION OF EMPLOYMENT FOR MISCONDUCT

Sec. 1203 of Pub. L. 105-206, as amended by Pub. L. 108-357, Sec. 881(d), provided that:

“(a) In General. -- Subject to subsection (c), the Commissioner of Internal Revenue shall terminate the employment of any employee of the Internal Revenue Service if there is a final administrative or judicial determination that such employee committed any act or omission described under subsection (b) in the performance of the employee's official duties. Such termination shall be a removal for cause on charges of misconduct.

“(b) Acts or Omissions. -- The acts or omissions referred to under subsection (a) are-- * * *

“(7) willful misuse of the provisions of section 6103 of the Internal Revenue Code of 1986 for the purpose of concealing information from a congressional inquiry.

* * *

“(c) Determination of Commissioner. --

“(1) In general. -- The Commissioner of Internal Revenue may take a personnel action other than termination for an act or omission under subsection (a).

“(2) Discretion. -- The exercise of authority under paragraph (1) shall be at the sole discretion of the Commissioner of Internal Revenue and may not be delegated to any other officer. The Commissioner of Internal Revenue, in his sole discretion, may establish a procedure which will be used to determine whether an individual should be referred to the Commissioner of Internal Revenue for a determination by the Commissioner under paragraph (1).

“(3) No appeal. -- Any determination of the Commissioner of Internal Revenue under this subsection may not be appealed in any administrative or judicial proceeding.”

* * *

(e) INDIVIDUALS PERFORMING SERVICES UNDER A QUALIFIED TAX COLLECTION CONTRACT- An individual shall cease to be permitted to perform any services under any qualified tax collection contract (as defined in section 6306(b) of the Internal Revenue Code of 1986) if there is a final determination by the Secretary of the Treasury under such contract that such individual committed any act or omission described under subsection (b) in connection with the performance of such services.”

PROCEDURES FOR AUTHORIZING DISCLOSURE ELECTRONICALLY

Sec. 2003(e) of Pub. L. 105-206 provided that: “The Secretary shall establish procedures for any taxpayer to authorize, on an electronically filed return, the Secretary to disclose information under section 6103(c) of the Internal Revenue Code of 1986 to the preparer of the return.”

ACCESS TO ACCOUNT INFORMATION

Sec. 2005(a) of Pub. L. 105-206 provided that: “In General. -- Not later than December 31, 2006, the Secretary of the Treasury or the Secretary's delegate shall develop procedures under which a taxpayer filing returns electronically (and their designees under section 6103(c) of the Internal Revenue Code of 1986) would be able to review the taxpayer's account electronically, but only if all necessary safeguards to ensure the privacy of such account information are in place.”

COMBINED EMPLOYMENT TAX REPORTING DEMONSTRATION PROJECT

Sec. 976 of Pub. L. 105-34 provided that;

“(a) In General.--The Secretary of the Treasury shall provide for a demonstration project to assess the feasibility and desirability of expanding combined Federal and State tax reporting.

(b) Description of Demonstration Project.--The demonstration project under subsection (a) shall be--

(1) carried out between the Internal Revenue Service and the State of Montana for a period ending with the date which is 5 years after the date of the enactment of this Act,

(2) limited to the reporting of employment taxes, and

(3) limited to the disclosure of the taxpayer identity (as defined in section 6103(b)(6) of such Code) and the signature of the taxpayer.”

FEDERAL INFORMATION SHARING FOR VERIFICATION OF BENEFIT DETERMINATIONS

Pub. L. 105-33, Sec. 11024(a) provided that:

“except with respect to taxpayer returns and return information subject to section 6103 of the Internal Revenue Code of 1986, the Secretary may--

“(1) secure directly from any department or agency of the United States information necessary to enable the Secretary to verify or confirm benefit determinations under this subtitle; and

“(2) by regulation authorize the Trustee to review such information for purposes of administering this subtitle and the contract.”

CONFIDENTIALITY OF TAXPAYERS

Pub. L. 104-208, Sec. 114, provided that:

“The Internal Revenue Service shall institute policies and procedures which will safeguard the confidentiality of taxpayer information.”

CONFIDENTIALITY OF TAX RETURN INFORMATION

Pub. L. 101-647, title XXXIII, Sec. 3304, Nov. 29, 1990, 104 Stat. 4918, provided that:

‘(a) In General. - Notwithstanding any other provision of this Act (see Tables for classification), no commission established by this Act shall have access to any return or return information, except to the extent authorized by section 6103 of the Internal Revenue Code of 1986.

‘(b) Definitions. - For purposes of this section, the terms ‘return’ and ‘return information’ have the respective meanings given such terms by section 6103(b) of the Internal Revenue Code of 1986.'

CLARIFICATION OF CONGRESSIONAL INTENT AS TO SCOPE OF AMENDMENTS BY SECTION 2653 OF PUB. L. 98-369

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.

PLAN AMENDMENTS NOT REQUIRED UNTIL JANUARY 1, 1989

For provisions directing that if any amendments made by subtitle A or subtitle C of title XI (Sec. 1101-1147 and 1171-1177) or title XVIII (Sec. 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.

REIMBURSEMENT OF COSTS OF SUPPLYING INFORMATION NECESSARY FOR ADMINISTRATION OF FEDERAL RETIREMENT SYSTEMS

Section 310(c) of Pub. L. 99-335, as amended by Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: ‘The Office of Personnel Management shall reimburse the costs (as determined by the Secretary of Health and Human Services) of supplying -

‘(1) information under section 6103(l)(12) of the Internal Revenue Code of 1986 (formerly I.R.C. 1954); and

‘(2) such other information agreed upon by the Director of the Office of Personnel Management and the Secretary of Health and Human Services, which is required in the administration of chapters 83 and 84 of title 5, United States Code.

Section 1106(b) and (c) of the Social Security Act (42 U.S.C. 1306(b), (c)) shall apply to any reimbursement under this subsection.'

TAXPAYER IDENTIFYING NUMBER; PERSONS APPLYING FOR LOANS UNDER FEDERAL LOAN PROGRAMS REQUIRED TO FURNISH

Section 4 of Pub. L. 97-365 provided that:

‘(a) In General. - Each Federal agency administering an included Federal loan program shall require any person applying for a loan under such program to furnish such person's taxpayer identifying number.

‘(b) Definitions. - For purposes of this section -

‘(1) Included federal loan program. - The term ‘included Federal loan program’ has the meaning given to such term by subparagraph (C) of section 6103(l)(3) of the Internal Revenue Code of 1954 (as added by section 7 of this Act).

‘(2) Taxpayer identifying number. - The term ‘taxpayer identifying number’ has the meaning given to such term by section 6109 of such Code.'

INDIVIDUALS EXPOSED TO OCCUPATIONAL HAZARDS DURING MILITARY SERVICE; PROCEDURES APPLICABLE FOR LOCATING

Pub. L. 96-128, title V, Sec. 502, Nov. 28, 1979, 93 Stat. 987, as amended by Pub. L. 96-466, title VII, Sec. 702, Oct. 17, 1980, 94 Stat. 2215; Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: ‘In order to effectuate more fully the policy underlying the enactment of section 6103(m)(3) of the Internal Revenue Code of 1986 (formerly I.R.C. 1954) regarding the location, for certain purposes, of individuals who are, or may have been, exposed to occupational hazards, the Director of the National Institute of Occupational Safety and Health, upon request by the Administrator of Veterans' Affairs (or the head of any other Federal department, agency, or instrumentality), shall (1) pursuant to such section 6103(m)(3), request the mailing addresses of individuals who such Administrator (or such department, agency, or instrumentality head) certifies may have been exposed to occupational hazards during active military, naval, or air service (as defined in section 101(24) of title 38, United States Code), and (2) provide such addresses to such Administrator (or such department, agency, or instrumentality head) to be used solely for the purpose of locating such individuals as part of an activity being carried out by or on behalf of the Veterans' Administration (or such other department, agency, or instrumentality) to determine the status of their health or to inform them of the possible need for medical care and treatment and of benefits to which they may be entitled based on disability resulting from exposure to such occupational hazards. Disclosures of information made under this section shall for all purposes be deemed to be disclosures authorized in the Internal Revenue Code of 1986.'

Section 802(g)(2) of Pub. L. 96-466 provided that: ‘The amendment made by section 702 (amending section 502 of Pub. L. 96-128, set out above) shall take effect as of November 28, 1979.'

CHANGE OF NAME

Reference to United States magistrate or to magistrate deemed to refer to United States magistrate judge pursuant to section 321 of Pub. L. 101-650, set out as a note under section 631 of Title 28, Judiciary and Judicial Procedure.

INSPECTION OF TAX RETURNS

The Executive Orders listed below authorized inspection of returns for certain specified purposes:

 

--------------------------------------------------------------------- 
Ex. Ord. No.           Date                   Federal Register 
---------------------------------------------------------------------

10699                  Feb. 19, 1957          22 F.R. 1059 
10701                  Mar. 14, 1957          22 F.R. 1629 
10703                  Mar. 17, 1957          22 F.R. 1797 
10706                  Apr. 25, 1957          22 F.R. 3027 
10712                  May  17, 1957          22 F.R. 3499 
10738                  Nov. 15, 1957          22 F.R. 9205 
10801                  Jan. 21, 1959          24 F.R. 521 
10806                  Mar. 10, 1959          24 F.R. 1823 
10808                  Mar. 19, 1959          24 F.R. 2221 
10815                  Apr. 29, 1959          24 F.R. 3474 
10818                  May   8, 1959          24 F.R. 3799 
10846                  Oct. 13, 1959          24 F.R. 8318 
10855                  Nov. 27, 1959          24 F.R. 9565 
10871                  Mar. 15, 1960          25 F.R. 2251 
10876                  Apr. 22, 1960          25 F.R. 3569 
10906                  Jan. 18, 1961          26 F.R. 508 
10916                  Jan. 25, 1961          26 F.R. 781 
10935                  Apr. 22, 1961          26 F.R. 3507 
10947                  June 12, 1961          26 F.R. 5283 
10954                  July 26, 1961          26 F.R. 6759 
10962                  Aug. 23, 1961          26 F.R. 8001 
10966                  Oct. 11, 1961          26 F.R. 9667 
10981                  Dec. 28, 1961          26 F.R. 12749 
11020                  May 8, 1962            27 F.R. 4407 
11055                  Oct. 9, 1962           27 F.R. 9981 
11065                  Nov. 21, 1962          27 F.R. 11581 
11080                  Jan. 29, 1963          28 F.R. 903 
11082                  Feb. 4, 1963           28 F.R. 1131 
11083                  Feb. 6, 1963           28 F.R. 1245 
11099                  Mar. 14, 1963          28 F.R. 2619 
11102                  Apr. 4, 1963           28 F.R. 3373 
11109                  May 28, 1963           28 F.R. 5351 
11133                  Dec. 17, 1963          28 F.R. 13835 
11153                  Apr. 17, 1964          29 F.R. 5335 
11176                  Sept. 3, 1964          29 F.R. 12607 
11192                  Jan. 13, 1965          30 F.R. 521 
11194                  Jan. 26, 1965          30 F.R. 877 
1120                   Mar.  4, 1965          30 F.R. 2921 
11204                  Mar. 12, 1965          30 F.R. 3417 
11206                  Mar. 18, 1965          30 F.R. 3741 
11213                  Apr. 2, 1965           30 F.R. 4389 
11217                  Apr. 24, 1965          30 F.R. 5819 
11235                  July 21, 1965          30 F.R. 9199 
11332                  Mar. 7, 1967           32 F.R. 3877 
11337                  Mar. 25, 1967          32 F.R. 5245 
11358                  June 6, 1967           32 F.R. 8227 
11370                  Aug. 30, 1967          32 F.R. 12665 
11383                  Nov. 30, 1967          32 F.R. 17421 
11454                  Feb. 7, 1969           34 F.R. 1935 
11457                  Mar. 4, 1969           34 F.R. 3793 
11461                  Mar. 27, 1969          34 F.R. 5901 
11465                  Apr. 10, 1969          34 F.R. 6415 
11483                  Sept. 23, 1969         34 F.R. 14757 
11505                  Jan. 21, 1970          35 F.R. 939 
11535                  June 12, 1970          35 F.R. 9809 
11584                  Mar. 3, 1971           36 F.R. 4365 
11611                  July 26, 1971          36 F.R. 13889 
11624                  Oct. 12, 1971          36 F.R. 19965 
11631                  Nov. 9, 1971           36 F.R. 21575 
11650                  Feb. 16, 1972          37 F.R. 3739 
11655                  Mar. 14, 1972          37 F.R. 5477 
11656                  Mar. 14, 1972          37 F.R. 5479 
11682                  Aug. 29, 1972          37 F.R. 17701 
11697                  Jan. 17, 1973          38 F.R. 1723 
11706                  Mar. 8, 1973           38 F.R. 6663 
11709                  Mar. 27, 1973          38 F.R. 8131 
11711                  Apr. 13, 1973          38 F.R. 9483 
11719                  May 17, 1973           38 F.R. 13315 
11720                  May 17, 1973           38 F.R. 13317 
11722                  June 9, 1973           38 F.R. 15437 
11786                  June 7, 1974           39 F.R. 20473 
11859                  May 7, 1975            40 F.R. 20265 
11900                  Jan. 22, 1976          41 F.R. 3461
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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.

EXECUTIVE ORDER NO. 11805

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.

Bloomberg Tax News

Sec. 6103. Confidentiality And Disclosure Of Returns And Return Information

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