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 —
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 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 who are personally and directly engaged in—
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) —
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(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. L. 96-611, Sec. 11(a)(2)(A)-(B)(iii),
94 Stat. 3573; Dec. 5, 1980, Pub.
L. 96-499, title III, Sec. 302(a), 94 Stat. 2604;
Dec. 24, 1980, Pub. L. 96-589,
Sec. 3(c), 94 Stat. 3401; Dec. 24, 1980, Pub.
L. 96-598, Sec. 3(a), 94 Stat. 3487; Aug. 13, 1981, Pub. L. 97-34, title VII, Sec. 701(a),
95 Stat. 340; Sept. 3, 1982, Pub. L.
97-248, title III, Sec. 356(a), (b)(1), 358(a),
(b), 96 Stat. 641, 645, 646, 648; Sept. 13, 1982, Pub. L. 97-258, Sec. 3(f)(4)-(6),
96 Stat. 1064; Oct. 25, 1982, Pub.
L. 97-365, Sec. 7(a), (b), 8(a)-(c)(1), 96 Stat.
1752-1754; Jan. 12, 1983, Pub. L.
97-452, Sec. 2(c)(4), 96 Stat. 2478; Apr. 20, 1983, Pub. L. 98-21, title I, Sec. 121(c)(3)(A),
(B), 97 Stat. 83; July 18, 1984, Pub.
L. 98-369, div. A, title IV, Sec. 449(a), 453(a)-(b)(3),
(6), div. B, title VI, Sec. 2651(k), 2653(b)(3), 2663(j)(5)(E), 98
Stat. 818, 820, 1150, 1155, 1171; Aug. 16, 1984, Pub. L. 98-378, Sec. 19(b), 21(f)(1)-(4),
98 Stat. 1322, 1325, 1326; Aug. 16, 1985, Pub.
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, 1992, Pub
L. 103-66, title XIII, Sec. 13401, 13402, 13403, 107 Stat.
312, Aug. 10, 1993; Pub. L. 103-182, title
V, Sec. 522, 107 Stat. 2057, Dec. 8, 1993; 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; July 30, 1996, Pub.
L. 104-168, title I4, IX, XII, Secs. 403(a), 902(a),
1206, 1207, 110 Stat. 1452; 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. (l)(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)(2), amended Sec. 610(l)(3).
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(g)(2), 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)”.
Pub. L. 103-66, Sec. 13402(a),
amended subpar. (l)(D) by adding par. (13).
Pub. L. 103-66, Sec. 13403(a)(1), (2)
and (3), amended subpar. (D) by amending clauses (vii),
(viii), and adding clause (ix).
Pub. L. 103-66, Sec. 13403(a)(3),
amended subpar. (D) by amending clauses (vii), (viii), and adding
clause (ix).
Subsec. (l)(7). Pub. L. 103-66, Sec. 13403(a)(1),
amended clause (vii) and by inserting “September 30,1998” for “September
30, 1997” in the second sentence following clause (viii).
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 (13), (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 agent’ 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].”
Section 31001 of Pub.
L. 104-134 provided that: “SEC. 31001. DEBT
COLLECTION IMPROVEMENT ACT OF 1996. (a)(1) This section may be cited
as the ‘‘Debt Collection Improvement Act of 1996. (2)(A)
IN GENERAL.—The provisions of this section and the amendments
made by this section shall take effect on the date of the enactment
of this Act. The effective date is April 26, 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 31001 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 -------------------------------
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.