I.R.C. § 7513(a) In General —
The Secretary is authorized to have any Federal agency or any person process films
or other photoimpressions of any return, document, or other matter, and make reproductions
from films or photoimpressions of any return, document, or other matter.
I.R.C. § 7513(b) Regulations —
The Secretary shall prescribe regulations which shall provide such safeguards as
in the opinion of the Secretary are necessary or appropriate to protect the film,
photoimpressions, and reproductions made therefrom, against any unauthorized use,
and to protect the information contained therein against any unauthorized disclosure.
I.R.C. § 7513(c) Penalty —
For penalty for violation of regulations for safeguarding against unauthorized use
of any film or photoimpression, or reproduction made therefrom, and against unauthorized
disclosure of information contained therein, see section 7213.
(Added Pub. L. 85-866, title I, 90(a), Sept. 2, 1958, 72 Stat. 1666, and amended Pub. L. 94-455, title XII, 1202(f), title XIX, 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1687, 1834.)
Background Notes
Amendments
1976--Subsecs. (a), (b). Pub. L. 94-455, 1906(b) (13)(A), struck out “or his delegate”
after “Secretary” wherever appearing.
Subsecs. (c), (d). Pub. L. 94-455, 1202(f), redesignated subsec. (d) as (c) and struck out former subsec. (c) which
related to legal status and evidentiary use of reproductions.
Effective Date
Section effective Aug. 17, 1954, see section 1(c)
of Pub. L. 85-866, set out as an Effective Date of 1958 Amendment note under section 165 of this title.
Cross References
Penalty for unauthorized use or disclosure, see section 7213 of this title.
Section Referred to in Other Sections
This section is referred to in section 6103 of this title.
