General rule
Definitions
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.
Return information
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.
Tax administration
State
In general
Regional income tax agencies
Qualified group of municipalities
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.
Disclosure to contractors and other agents
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.
Inspection
The terms “inspected” and “inspection” mean any examination of a return or return information.
Disclosure
The term “disclosure” means the making known to any person in any manner whatever a return or return information.
Federal agency
section 551(1) of title 5The term “Federal agency” means an agency within the meaning of , United States Code.
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.
Terrorist incident, threat, or activity
section 2331(5) of title 18The term “terrorist incident, threat, or activity” means an incident, threat, or activity involving an act of domestic terrorism (as defined in , United States Code) or international terrorism (as defined in section 2331(1) of such title).
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.
Disclosure to State tax officials and State and local law enforcement agencies
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.
Disclosure to State audit agencies
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).
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.
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.
Availability and use of death information
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.
Contractual requirements
Special exception
The provisions of subparagraph (A) shall not apply to any State which on , 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.
Disclosure for combined employment tax reporting
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.
Termination
The Secretary may not make any disclosure under this paragraph after .
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.
Disclosure to persons having material interest
In general
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.
Deceased individuals
Title 11 cases and receivership proceedings
Individual’s title 11 case
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.
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.
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.
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.
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.
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.
Disclosure of certain information where more than 1 person subject to penalty under section 6672
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.
Disclosure of information regarding status of investigation of violation of this section
Disclosure to Committees of Congress
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.
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.
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.
Agents of committees and submission of information to Senate or House of Representatives
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.
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.
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.
Disclosure to President and certain other persons
In general
Disclosure of return information as to Presidential appointees and certain other Federal Government appointees
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.
Restriction on disclosure to certain employees
section 5316 of title 5Disclosure 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 , United States Code.
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.
Disclosure to certain Federal officers and employees for purposes of tax administration, etc.
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.
Department of Justice
Form of request
Disclosure in judicial and administrative tax proceedings
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)).
Internal Revenue Service Oversight Board
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.
Exception for reports to the Board
Disclosure to Federal officers or employees for administration of Federal laws not relating to tax administration
Disclosure of returns and return information for use in criminal investigations
In general
Application for order
Disclosure to state and local law enforcement agencies in the case of matters pertaining to a missing or exploited child
In general
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.
Missing child
42 U.S.C. 57721
Exploited child
42 U.S.C. 16911(7)1For 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 ()) has or is occurring.
Disclosure of return information other than taxpayer return information for use in criminal investigations
In general
Requirements
Taxpayer identity
For purposes of this paragraph, a taxpayer’s identity shall not be treated as taxpayer return information.
Disclosure of return information to apprise appropriate officials of criminal or terrorist activities or emergency circumstances
Possible violations of Federal criminal law
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.
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).
Emergency circumstances
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.
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.
Terrorist activities, etc.
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.
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).
Taxpayer identity
For purposes of this subparagraph, a taxpayer’s identity shall not be treated as taxpayer return information.
Use of certain disclosed returns and return information in judicial or administrative proceedings
Returns and taxpayer return information
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.
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.
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.
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.
Disclosure to locate fugitives from justice
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 judge under subparagraph (B), be open (but only to the extent necessary as provided in such order) to inspection by, or disclosure to, officers and employees of any Federal agency exclusively for use in locating such individual.
Application for order
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.
Disclosure upon request of information relating to terrorist activities, etc.
Disclosure to law enforcement agencies
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.
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.
Requirements
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.
Taxpayer identity
For purposes of this subparagraph, a taxpayer’s identity shall not be treated as taxpayer return information.
Disclosure to intelligence agencies
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.
Requirements
Requesting individuals
Taxpayer identity
For purposes of this subparagraph, a taxpayer’s identity shall not be treated as taxpayer return information.
Disclosure under ex parte orders
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.
Application for order
Special rule for ex parte disclosure by the IRS
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.
Limitation on use of information
Comptroller General
Returns available for inspection
Audits of other agencies
In general
Information from Secretary
lIf 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 () 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.
Requirement of notification upon completion of audit
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.
Disapproval by Joint Committee on Taxation
Statistical use
Department of Commerce
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.
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.
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.
Department of Agriculture
Public Law 105–113Upon 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 ().
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.
Disclosure of certain returns and return information for tax administration purposes
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.
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.
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.
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.
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.
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).
Disclosure of excise tax registration information
Levies on certain government payments
Disclosure of return information in levies on Financial Management Service
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.
Applicable government payment
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.
Disclosure of certain returns and return information to certain prison officials
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.
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.
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.
Restrictions on redisclosure and disclosure to legal representatives
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.
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.
Disclosure of return information to Department of State for purposes of passport revocation under section 7345
In general
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.
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.
Disclosure to whistleblowers
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.
Updates on whistleblower investigations
Disclosure of return information for purposes of cybersecurity and the prevention of identity theft tax refund fraud
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.
Specified ISAC participants
In general
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.
Specified return information
Restriction on use of disclosed information
Designated third parties
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.
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.
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).
Disclosure of returns and return information for purposes other than tax administration
Disclosure of certain returns and return information to Social Security Administration and Railroad Retirement Board
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.
Disclosure that applicant for Federal loan has tax delinquent account
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.
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.
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.
Disclosure of returns and return information for use in personnel or claimant representative matters
Social Security Administration
Disclosure of return information to Federal, State, tribal, and local child support enforcement agencies
Return information from Internal Revenue Service
Disclosure to certain agents
The 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).
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.
State, tribal, or local child support enforcement agency
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
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).
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).
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).
Programs to which rule applies
Disclosure of certain return information by Social Security Administration to Federal, State, tribal, and local child support enforcement agencies
In general
Upon written request, the Commissioner of Social Security shall disclose directly to officers and employees of a Federal, State, tribal, 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.
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 the provisions of part D of title IV of the Social Security Act. The 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 for purposes of, and to the extent necessary in, establishing and collecting child support obligations from, and locating, individuals owing such obligations.
State, tribal, or local child support enforcement agency
For purposes of this paragraph, the term “State, tribal, or local child support enforcement agency” has the same meaning as when used in paragraph (6)(D).
Disclosure of alcohol fuel producers to administrators of State alcohol laws
Disclosure of certain information to agencies requesting a reduction under subsection (c), (d), (e), or (f) of section 6402
Return information from Internal Revenue Service
Restriction on use of disclosed information
Disclosure of return information to carry out Federal Employees’ Retirement System
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).
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.
Disclosure of certain taxpayer identity information for verification of employment status of medicare beneficiary and spouse of medicare beneficiary
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.
Return information from Social Security Administration
Disclosure by Centers for Medicare & Medicaid Services
Special rules
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.
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.
Definitions
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.
Group health plan
The term “group health plan” means any group health plan (as defined in section 5000(b)(1)).
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.
Disclosure of return information to carry out the Higher Education Act of 1965
Applications and recertifications for income-contingent or income-based repayment
Discharge of loan based on total and permanent disability
Federal student financial aid
Additional uses of disclosed information
In general
Limitation
The purposes described in clause (i) shall not include the conduct of criminal investigations or prosecutions.
Redisclosure to institutions of higher education, State higher education agencies, and designated scholarship organizations
Redisclosure to Office of Inspector General, independent auditors, and contractors
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).
Redisclosure of FAFSA information
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.
Authorized person
Joint returns
2
Disclosure of return information to United States Customs Service
Disclosure of returns filed under section 6050I
Disclosure of return information for purposes of administering the District of Columbia Retirement Protection Act of 1997
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.
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.
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.
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).
Disclosure of return information for purposes of providing transitional assistance under medicare discount card program
In general
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.
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.
Disclosure of return information to carry out Medicare part B premium subsidy adjustment and part D base beneficiary premium increase
In general
Restriction on use of disclosed information
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.
Disclosure to other agencies
Disclosure of return information to carry out eligibility requirements for certain programs
In general
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).
Restriction on use of disclosed information
Disclosure of return information to Department of Health and Human Services for purposes of enhancing Medicare program integrity
In general
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.
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.
Disclosure of taxpayer identity information
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.
Federal claims
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.
Special rule for consumer reporting agency
15 U.S.C. 1681a(f)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 ()), 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.
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.
Individuals who owe an overpayment of Federal Pell Grants or who have defaulted on student loans administered by the Department of Education
In general
Disclosure to educational institutions, etc.
Individuals who have defaulted on student loans administered by the Department of Health and Human Services
In general
1Upon 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.
Disclosure to schools and eligible lenders
Blood Donor Locator Service
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.
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.
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.
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.
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.
Disclosure of returns and return information with respect to certain taxes
Taxes imposed by subtitle E
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.
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.
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.
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.
Procedure and recordkeeping
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.
Procedure
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.
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.
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.
Records of inspection and disclosure
System of recordkeeping
section 552a(c) of title 5l2section 552a(c)(3) of title 5Except 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 , 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), or (8)(A)(ii), (k)(1), (2), (6), (8), or (9), ()(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), 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 , United States Code.
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.
Public report on disclosures
Safeguards
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.
Audit of procedures and safeguards
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.
Records of inspection and reports by the Comptroller General
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.
State law requirements
Safeguards
Notwithstanding any other provision of this section, no return or return information shall be disclosed after , 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.
Disclosure of returns or return information in State returns
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.
Disclosure to contractors and other agents
Regulations
The Secretary is authorized to prescribe such other regulations as are necessary to carry out the provisions of this section.
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L. 105–34, title IX, § 976(c)111 Stat. 899Pub. L. 105–65, title V, § 542(b)111 Stat. 1412Pub. L. 105–206, title I, § 1101(b)112 Stat. 696Pub. L. 105–277, div. J, title I, § 1006112 Stat. 2681–900Pub. L. 106–170, title V, § 521(a)(1)113 Stat. 1925Pub. L. 106–554, § 1(a)(7) [title III, §§ 304(a), 310(a), 313(c), 319(8)(B),(17)]114 Stat. 2763Pub. L. 107–134, title II, § 201(a)115 Stat. 2440–2444Pub. L. 107–147, title IV, § 416(c)(1)116 Stat. 55Pub. L. 107–210, div. A, title II, § 202(b)(1)116 Stat. 961Pub. L. 107–296, title XI, § 1112(j)116 Stat. 2277Pub. L. 107–330, title III, § 306116 Stat. 2827Pub. L. 108–89, title II, § 201(a)117 Stat. 1132Pub. L. 108–173, title I117 Stat. 2151Pub. L. 108–311, title III118 Stat. 1180–1182Pub. L. 108–357, title IV, § 413(c)(27)118 Stat. 1509Pub. L. 108–429, title II, § 2004(a)(22)118 Stat. 2592Pub. L. 109–135, title III, § 305(a)(1)119 Stat. 2609Pub. L. 109–280, title XII, § 1224(b)(1)120 Stat. 1093Pub. L. 109–432, div. A, title I, § 122(a)(1)120 Stat. 2944Pub. L. 110–28, title VIII, § 8246(a)(2)(B)121 Stat. 201Pub. L. 110–142, § 8(c)(1)121 Stat. 1807Pub. L. 110–172, § 11(a)(34)(A)121 Stat. 2487Pub. L. 110–234, title IV, § 4002(b)(1)(B)122 Stat. 1096Pub. L. 110–245, title I, § 108(a)122 Stat. 1631Pub. L. 110–246, § 4(a)122 Stat. 1664Pub. L. 110–328, § 3(b)122 Stat. 3572Pub. L. 110–343, div. C, title IV, § 402(a)122 Stat. 3875Pub. L. 110–428, § 2(a)122 Stat. 4839Pub. L. 111–3, title VII, § 702(f)(1)123 Stat. 110Pub. L. 111–148, title I, § 1414(a)(1)124 Stat. 236Pub. L. 111–152, title I, § 1004(a)(1)(B)124 Stat. 1034Pub. L. 111–192, title I, § 103(a)124 Stat. 1282Pub. L. 111–198, § 4(a)124 Stat. 1356Pub. L. 112–240, title II, § 209(a)126 Stat. 2324Pub. L. 114–94, div. C, title XXXII129 Stat. 1731Pub. L. 114–113, div. Q, title IV, § 403(a)129 Stat. 3117Pub. L. 114–184, § 2(a)130 Stat. 536Pub. L. 115–141, div. U, title IV, § 401(a)(267)132 Stat. 1197Pub. L. 116–25, title I, § 1405(a)(1)133 Stat. 997Pub. L. 116–91, § 3(a)133 Stat. 1189Pub. L. 116–94, div. O, title IV, § 404133 Stat. 3180Pub. L. 116–136, div. A, title III, § 3516(a)134 Stat. 407Pub. L. 116–260, div. N, title II134 Stat. 1984–1986Pub. L. 118–258, title II, § 202(a)(2)(A)138 Stat. 2970–2972(, ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , title VII, § 701(bb)(1)(A), (B), (2)–(5), , , 2921–2923; , (2)(A)–(C), , , 366, as amended , , , and , , ; –(2)(C), , , as amended –(B)(iii), , ; , , ; , , ; , , ; , , ; , §§ 356(a), (b)(1), 358(a), (b), , , 645, 646, 648; –(6), , ; , §§ 7(a), (b), 8(a)–(c)(1), , ; , , ; , (B), , ; , §§ 449(a), 453(a)–(b)(3), (6), div. B, title VI, §§ 2651(k), 2653(b)(3), 2663(j)(5)(E), , , 820, 1150, 1155, 1171; , §§ 19(b), 21(f)(1)–(4), , , 1325, 1326; , , ; , (b), , , 608; , , ; , title XV, § 1568(a), title XVIII, § 1899A(53), , , 2764, 2961; , (2)(A), (B), , , 2426; , §§ 1012(bb)(3)(A), (B), 1014(e)(4), title VI, § 6251, title VIII, § 8008(c)(1), (2)(A), , , 3561, 3752, 3786, 3787; , §§ 7601(b)(1), (2), 7602(c), (d)(2), , , 4508; , (B), title VII, § 7841(d)(1), , , 2227, 2428; , title V, § 5111(b)(1), (2), title VIII, § 8051(a), title XI, §§ 11101(d)(6), 11212(b)(3), 11313(a), , , 1388–272, 1388–273, 1388–349, 1388–405, 1388–431, 1388–455; , , ; , , ; , §§ 13401(a), 13402(a), (b), 13403(a), (b), 13444(a), 13561(a)(2), (e)(2)(B), , , 570, 593, 595; , (b), , ; , title III, § 311(b), , , 1525; , (i)(2), , , 1321–364; , title IX, § 902(a), title XII, §§ 1206(a)–(b)(4), 1207, , , 1466, 1472, 1473; , , ; ()(2), formerly ()(3), ()(4), (5), title III, § 316(g)(4), , , 2219, renumbered , , ; , title V, § 5514(a)(1), title XI, § 11024(b)(1)–(7), , , 620, 721, 722; , title X, §§ 1023(a), 1026(a), (b)(1), title XII, §§ 1201(b)(2), 1205(c)(1), (3), 1283(a), (b), , , 923–925, 994, 998, 1038; , , ; , title III, §§ 3702(a), (b), 3708(a), 3711(b), title VI, §§ 6007(f)(4), 6009(d), 6012(b)(2), (4), 6019(c), 6023(22), , , 776–778, 781, 810, 812, 819, 823, 826; , title IV, §§ 4002(a), (h), 4006(a)(1), (2), , , 2681–906, 2681–907, 2681–912; , , ; , , , 2763A–632, 2763A–638, 2763A–643, 2763A–646, 2763A–647; –(c)(8), , ; , , ; , (2), , ; , , ; , , ; , , ; , §§ 101(e)(6), 105(e)(1)–(3), title VIII, § 811(c)(1)–(2)(B), title IX, § 900(e)(3), , , 2167, 2368, 2369, 2372; , §§ 311(a), 317, 320(a), (b), title IV, § 408(a)(24), , , 1192; , , ; , , ; , (b)(1), (c)(1), title IV, §§ 406(a), 412(rr)(3), (4), (yy), , , 2634, 2640; –(3), , ; , (b)(1), (c)(1), title IV, § 421(a), (b), , , 2971, 2972; , , ; , , ; , , ; , (H), (2)(O), , , 1097; , (b), , ; , title IV, § 4002(b)(1)(B), (H), (2)(O), , , 1857, 1858; , , ; , (b), , , 3876; , (b), , ; , (2), , ; , (b), (c), title III, § 3308(b)(2), , , 237, 474; , , ; , , ; –(d), , , 1357; –(b)(2), , , 2325; , §§ 32101(c), 32102(d), , , 1734; , , ; –(b)(2)(B), , , 537; –(275), , ; , (2)(A), (C), title II, §§ 2003(c)(1), (2)(A), 2004(a), (b), 2202(a), (b), , , 998, 1001, 1003, 1004, 1012; –(c), , , 1192; , , ; , , ; , §§ 283(b)(1)–(2)(B), 284(a)(1)–(3), div. FF, title I, §§ 102(b)(1)–(2)(B), 103(a)(1)–(3), , , 3084, 3085; –(E), , .)
Editorial Notes
References in Text
The Federal Rules of Criminal Procedure, referred to in subsecs. (h)(4)(D) and (i)(4)(A)(ii), are set out in the Appendix to Title 18, Crimes and Criminal Procedure.
section 403 of title IV of Pub. L. 93–415section 5772 of Title 42section 11292 of Title 34Section 403 of the Missing Children’s Assistance Act, referred to in subsec. (i)(1)(C)(iii), is , which was formerly classified to , The Public Health and Welfare, prior to editorial reclassification as , Crime Control and Law Enforcement.
section 111 of title I of Pub. L. 109–248section 16911 of Title 42section 20911 of Title 34Section 111 of the Sex Offender Registration and Notification Act, referred to in subsec. (i)(1)(C)(iv), is , which was classified to , The Public Health and Welfare, prior to editorial reclassification as , Crime Control and Law Enforcement.
lPub. L. 105–33111 Stat. 715section 7213 of this titleThe District of Columbia Retirement Protection Act of 1997, referred to in subsecs. (i)(7)(B)(i) and ()(16), is subtitle A (§§ 11001–11087) of title XI of , , , which amended this section and and enacted provisions set out as a note below. For complete classification of this Act to the Code, see Tables.
Pub. L. 105–113111 Stat. 2274section 2204g of Title 7section 9 of Title 13section 142 of Title 13section 1991 of Title 7section 2201 of Title 7The Census of Agriculture Act of 1997, referred to in subsec. (j)(5), is , , , which enacted , Agriculture, amended sections 1991 and 2276 of Title 7 and , Census, repealed , and enacted provisions set out as a note under . For complete classification of this Act to the Code, see Short Title of 1997 Amendment note set out under and Tables.
section 32101 of Pub. L. 114–94section 7345 of this titlesection 2714a of Title 22Section 32101 of the FAST Act, referred to in subsec. (k)(11)(B), is , which enacted and , Foreign Relations and Intercourse, and amended this section and sections 6320, 6331, and 7508 of this title.
section 2003(a) of Pub. L. 116–25section 7529 of this titleSection 2003(a) of the Taxpayer First Act, referred to in subsec. (k)(14)(B)(i)(I), is , which is set out in a note under .
lact Aug. 14, 1935, ch. 53149 Stat. 620section 1305 of Title 42The Social Security Act, referred to in subsecs. ()(1)(A), (B), (5), (6)(A)(i), (D), (7), (8)(B), (12)(C)(ii)(I), (E)(i), (19)(A), (C), (20)(A), (B)(i), (21)(A), (22)(A), (B), (m)(6), (7), and (p)(4), is , , which is classified generally to chapter 7 (§ 301 et seq.) of Title 42, The Public Health and Welfare. Parts A and D of title IV and parts A and B of title XVIII of the Act are classified generally to parts A (§ 601 et seq.) and D (§ 651 et seq.) of subchapter IV and parts A (§ 1395c et seq.) and B (§ 1395j et seq.) of subchapter XVIII, respectively, of chapter 7 of Title 42. Titles I, X, XIV, XVI, XVIII, XIX, and XXI of the Act are classified generally to subchapters I (§ 301 et seq.), X (§ 1201 et seq.), XIV (§ 1351 et seq.), XVI (§ 1381 et seq.), XVIII (§ 1395 et seq.), XIX (§ 1396 et seq.), and XXI (§ 1397aa et seq.), respectively, of chapter 7 of Title 42. Sections 232, 454, 455, 1106, 1131, 1141, 1143, 1616, 1818, 1839, 1860D–13, 1860D–14, 1860D–31, 1862, and 1866 of the Act are classified to sections 432, 654, 655, 1306, 1320b–1, 1320b–11, 1320b–13, 1382e, 1395i–2, 1395r, 1395w–113, 1395w–114, 1395w–141, 1395y, and 1395cc, respectively, of Title 42. For complete classification of this Act to the Code, see and Tables.
lact Aug. 29, 1935, ch. 812Pub. L. 93–445, title I, § 10188 Stat. 1305section 231 of Title 45section 231t of Title 45The Railroad Retirement Act, referred to in subsec. ()(1)(C), probably means the Railroad Retirement Act of 1974, which is , as amended generally by , , , and is classified generally to subchapter IV (§ 231 et seq.) of chapter 9 of Title 45, Railroads. For further details and complete classification of this Act to the Code, see Codification note set out preceding , , and Tables.
lPub. L. 93–40688 Stat. 829section 1001 of Title 29The Employee Retirement Income Security Act of 1974, referred to in subsec. ()(2), is , , . Titles I and IV of the Employee Retirement Income Security Act of 1974 are classified generally to subchapters I (§ 1001 et seq.) and IV (§ 1301 et seq.) of chapter 18 of Title 29, Labor. For complete classification of this Act to the Code, see Short Title note set out under and Tables.
Section 212(a) of Pub. L. 93–66lsection 1382 of Title 42, referred to in subsec. ()(7)(D)(iii), (vii), is set out as a note under , The Public Health and Welfare.
lPub. L. 88–52578 Stat. 703section 2011 of Title 7The Food and Nutrition Act of 2008, referred to in subsec. ()(7)(D)(vi), is , , , which is classified generally to chapter 51 (§ 2011 et seq.) of Title 7, Agriculture. For complete classification of this Act to the Code, see Short Title note set out under and Tables.
lPub. L. 89–32979 Stat. 1219section 1001 of Title 20The Higher Education Act of 1965, referred to in subsecs. ()(13)(A)–(D) and (m)(4)(A)(i), (ii)(I), (B)(i), (ii), is , , . Subpart 1 of part A of title IV of the Act is classified generally to subpart 1 (§ 1070a et seq.) of part A of subchapter IV of chapter 28 of Title 20, Education. Parts B, C, D, and E of title IV of the Act are classified to parts B (§ 1071 et seq.), C (§ 1087–51 et seq.), D (§ 1087a et seq.), and E (§ 1087aa et seq.), respectively, of subchapter IV of chapter 28 of Title 20. Sections 437, 480, 483, and 494 of the Act are classified to sections 1087, 1087vv, 1090, and 1098h, respectively, of Title 20. For complete classification of this Act to the Code, see Short Title note set out under and Tables.
llPub. L. 116–91The date of enactment of this paragraph, referred to in subsec. ()(13)(A)–(C), and the date of the enactment of this clause, referred to in subsec. ()(13)(D)(iii)(III), is the date of the enactment of , which was approved .
lPub. L. 95–45292 Stat. 1101Pub. L. 117–286136 Stat. 4206section 101 of Title 5The Inspector General Act of 1978, referred to in subsec. ()(13)(D)(i)(II), is , , , which was set out in the Appendix to Title 5, Government Organization and Employees, and was substantially repealed and restated in chapter 4 (§ 401 et seq.) of Title 5 by , §§ 3(b), 7, , , 4361. For disposition of sections of the Act into chapter 4 of Title 5, see Disposition Table preceding .
lPub. L. 116–260The date of enactment of the COVID-related Tax Relief Act of 2020, referred to in subsec. ()(13)(D)(vi), means the date of enactment of subtitle B (§ 271 et seq.) of title II of div. N of , which was approved .
lPub. L. 111–148124 Stat. 119section 18001 of Title 42The Patient Protection and Affordable Care Act, referred to in subsec. ()(21)(A), (B), is , , . Sections 1331 and 1402 of the Act are classified to sections 18051 and 18071, respectively, of Title 42, The Public Health and Welfare. For complete classification of this Act to the Code, see Short Title note set out under and Tables.
section 2602(a)(1) of Title 22Section 3(a)(1) of the Migration and Refugee Assistance Act of 1962, referred to in subsec. (m)(4)(A)(ii)(II), is classified to , Foreign Relations and Intercourse.
act July 1, 1944, ch. 37358 Stat. 682Pub. L. 102–408, title I, § 102106 Stat. 1994Pub. L. 102–408Pub. L. 105–392, title I, § 123(2)112 Stat. 3562section 294j of Title 42Pub. L. 102–408Pub. L. 102–408section 293a of Title 42osection 201 of Title 42The Public Health Service Act, referred to in subsec. (m)(5), is , . Part C and subparts I and II of part C of title VII of the Act were classified generally to part C (§ 294 et seq.) and subparts I (§ 294 et seq.) and II (§ 294m et seq.), respectively, of part C of subchapter V of chapter 6A of Title 42, The Public Health and Welfare, and were omitted in the general revision of subchapter V of chapter 6A by , , . enacted a new part C, relating to training in primary health care, which is classified to part C (§ 293j et seq.) of subchapter V of chapter 6A of Title 42. See subparts I (§ 292 et seq.) and II (§ 292q et seq.), respectively, of part A of revised subchapter V of chapter 6A of Title 42. Subpart II of part B of title VIII of such Act was redesignated part E of title VIII of such Act by , , , and is classified generally to part E (§ 297a et seq.) of subchapter VI of chapter 6A of Title 42. Section 737 of the Act was classified to and was omitted in the general revision of subchapter V by . enacted a new section 737 of act , relating to scholarships, which is classified to . See section 292(2) of Title 42. For complete classification of this Act to the Code, see Short Title note set out under and Tables.
oPub. L. 108–357118 Stat. 1418section 518d of Title 7section 1 of this titleThe American Jobs Creation Act of 2004, referred to in subsec. ()(1)(B), is , , . Section 625 of the Act is classified to , Agriculture. For complete classification of this Act to the Code, see Short Title of 2004 Amendments note set out under and Tables.
Codification
Pub. L. 110–234Pub. L. 110–246Pub. L. 110–234section 4(a) of Pub. L. 110–246 and made identical amendments to this section. The amendments by were repealed by .
Pub. L. 109–280Section 1224(b)(1) to (3) of , which directed the amendment of section 6103 without specifying the act to be amended, was executed to this section, which is section 6103 of the Internal Revenue Code of 1986, to reflect the probable intent of Congress. See 2006 Amendment notes below.
Amendments
Pub. L. 118–258, § 202(a)(2)(A)2025—Subsec. (a)(2). , substituted “any tribal or local child support enforcement agency” for “any local child support enforcement agency”.
Pub. L. 118–258, § 202(a)(2)(B)Subsec. (a)(3). , inserted “, (8)” after “paragraph (6)”.
lPub. L. 118–258, § 202(a)(2)(C)(i)(II)Subsec. ()(6). , substituted “tribal, and local” for “and local” in heading.
lPub. L. 118–258, § 202(a)(2)(C)(i)(I)Subsec. ()(6)(A). , substituted “tribal, or local” for “or local” in introductory provisions.
lPub. L. 118–258, § 202(a)(2)(C)(i)(III)Subsec. ()(6)(B). , (IV), substituted “The information” for “The following information”, substituted period for colon at end, and struck out cls. (i) and (ii) which read as follows:
“(i) The address and social security account number (or numbers) of such individual.
“(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.”
lPub. L. 118–258, § 202(a)(2)(C)(i)(V)Subsec. ()(6)(D). , added subpar. (D).
lPub. L. 118–258, § 202(a)(2)(C)(ii)(V)Subsec. ()(8). , substituted “tribal, and local” for “and local” in heading.
lPub. L. 118–258, § 202(a)(2)(C)(ii)(I)Subsec. ()(8)(A). , substituted “, State, tribal, or local” for “or State or local”.
lPub. L. 118–258, § 202(a)(2)(C)(ii)(II)Subsec. ()(8)(B). , (III), substituted “enforced pursuant to the provisions of part D of title IV of the Social Security Act” for “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” and inserted at end “The 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 for purposes of, and to the extent necessary in, establishing and collecting child support obligations from, and locating, individuals owing such obligations.”
lPub. L. 118–258, § 202(a)(2)(C)(ii)(IV)Subsec. ()(8)(C). , added subpar. (C) and struck out former subpar. (C). Prior to amendment, text read as follows: “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).”
lPub. L. 118–258, § 202(a)(2)(C)(iii)Subsec. ()(10)(B)(iii). , added cl. (iii).
Pub. L. 118–258, § 202(a)(2)(D)(iii)llSubsec. (p)(4). , (iv), in concluding provisions, substituted “subsection ()(6), (8), (10), (13)(A), (13)(B), (13)(C), (13)(D)(i), (16), (18), (19), or (20), or any Indian tribe or tribal organization receiving a grant under section 455(f) of the Social Security Act, or any entity” for “subsection ()(10), (13)(A), (13)(B), (13)(C), (13)(D)(i), (16), (18), (19), or (20) or any entity” in two places and inserted “, (8)” after “paragraph (6)(A)”.
Pub. L. 118–258, § 202(a)(2)(D)(i)ll, substituted “subsection ()(6), (8), (10), (13)(A), (13)(B), (13)(C), (13)(D)(i), (16), (18), (19), or (20), or any Indian tribe or tribal organization receiving a grant under section 455(f) of the Social Security Act, or any entity” for “subsection ()(10), (13)(A), (13)(B), (13)(C), (13)(D)(i), (16), (18), (19), or (20), or any entity” in introductory provisions.
Pub. L. 118–258, § 202(a)(2)(D)(ii)llSubsec. (p)(4)(F)(i). , substituted “subsection ()(6), (8), (10)” for “subsection ()(10)”.
Pub. L. 118–258, § 202(a)(2)(E)Subsec. (p)(9). , substituted “tribal, or local” for “or local” in introductory provisions.
Pub. L. 116–260, div. N, § 284(a)(3)(A)2020—Subsec. (a)(3). , and div. FF, § 103(a)(3)(A), amended par. (3) identically, substituting “(13) (other than subparagraphs (D)(v) and (D)(vi) thereof),” for “(13)(A), (13)(B), (13)(C), (13)(D)(i),”.
Pub. L. 116–260, div. N, § 283(b)(2)(A), and div. FF, § 102(b)(2)(A), amended par. (3) identically, substituting “(14), or (15)” for “or (14)”.
Pub. L. 116–136, § 3516(a)(1), substituted “(13)(A), (13)(B), (13)(C), (13)(D)(i), (16)” for “(13), (16)”.
Pub. L. 116–260, div. N, § 283(b)(1)Subsec. (k)(15). , and div. FF, § 102(b)(1), amended subsec. (k) identically, adding par. (15).
lPub. L. 116–136, § 3516(a)(5)Subsec. ()(13)(C)(ii). , substituted “section 263A(e)(4)” for “section 236A(e)(4)”.
lPub. L. 116–260, div. N, § 284(a)(1)(A)Subsec. ()(13)(D)(iii). , and div. FF, § 103(a)(1)(A), amended cl. (iii) identically, inserting at end “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.”
lPub. L. 116–260, div. N, § 284(a)(1)(B)Subsec. ()(13)(D)(iv) to (vi). , and div. FF, § 103(a)(1)(B), made substantially identical amendments, adding cls. (iv) to (vi). Text is based on amendment by div. N, § 284(a)(1)(B).
lPub. L. 116–260, div. N, § 284(a)(2)Subsec. ()(13)(F). , and div. FF, § 103(a)(2), amended subpar. (F) identically, inserting “, and any redisclosure authorized under clause (iii), (iv) (v), or (vi) of subparagraph (D),” after “or (C)”.
Pub. L. 116–260, div. N, § 284(a)(3)(B)Subsec. (p)(3)(A). , and div. FF, § 103(a)(3)(B), amended subpar. (A) identically, substituting “(13)(D)(iv), (13)(D)(v), (13)(D)(vi)” for “(13)(A), (13)(B), (13)(C), (13)(D)(i),”.
Pub. L. 116–136, § 3516(a)(2), substituted “(12), (13)(A), (13)(B), (13)(C), (13)(D)(i)” for “(12),”.
Pub. L. 116–260, div. N, § 283(b)(2)(B)Subsec. (p)(4). , and div. FF, § 102(b)(2)(B), amended par. (4) identically, substituting “(k)(8), (10), (11), or (15)” for “(k)(8), (10), or (11)” in two places and “any other person described in subsection (k)(10) or (15)” for “any other person described in subsection (k)(10)” wherever appearing.
Pub. L. 116–136, § 3516(a)(4), substituted “(13)(A), (13)(B), (13)(C), (13)(D)(i)” for “(13)” wherever appearing.
Pub. L. 116–136, § 3516(a)(3), substituted “(13), or (16)” for “(13) or (16)” in two places in concluding provisions.
Pub. L. 116–91, § 3(b)2019—Subsec. (a)(3). , inserted “, (13)” after “(12)”.
Pub. L. 116–25, § 2202(b), inserted “subsection (c),” after “return information under”.
Pub. L. 116–25, § 2003(c)(2)(A), substituted “, (13), or (14)” for “or (13)”.
Pub. L. 116–25, § 1405(a)(2)(A), substituted “paragraph (10) or (13) of subsection (k)” for “subsection (k)(10)”.
Pub. L. 116–25, § 2202(a)Subsec. (c). , inserted at end “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.”
Pub. L. 116–25, § 1405(a)(2)(C)Subsec. (k)(6). , inserted at end “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).”
Pub. L. 116–25, § 1405(a)(1)Subsec. (k)(13). , added par. (13).
Pub. L. 116–25, § 2003(c)(1)Subsec. (k)(14). , added par. (14).
lPub. L. 116–91, § 3(a)Subsec. ()(13). , amended par. (13) generally. Prior to amendment, par. (13) related to disclosure of return information to carry out income contingent repayment of student loans.
oPub. L. 116–94, § 404(a)Subsec. ()(3). , added par. (3).
Pub. L. 116–91, § 3(c)(1)Subsec. (p)(3)(A). , struck out “(13)” after “(12),”.
Pub. L. 116–94, § 404(b)oooSubsec. (p)(4). , substituted “, ()(1)(A), or ()(3)” for “or ()(1)(A)” in introductory provisions of par. (4) and subpar. (F)(ii).
Pub. L. 116–91, § 3(c)(2)l, inserted “, (13)” after “()(10)” wherever appearing.
Pub. L. 116–25, § 2004(b)Subsec. (p)(8)(B). , inserted “or paragraph (9)” after “subparagraph (A)”.
Pub. L. 116–25, § 2004(a)Subsec. (p)(9). , added par. (9).
lPub. L. 115–141, § 401(a)(267)2018—Subsec. ()(7). , struck out “of 1977” after “of 2008” in heading.
lPub. L. 115–141, § 401(a)(268)Subsec. ()(10)(A). , substituted “notice submitted under subsection (f)(5)(C)” for “request made under subsection (f)(5)” in introductory provisions.
lPub. L. 115–141, § 401(a)(269)Subsec. ()(10)(B). , struck out cl. (i) designation after “(B)” in heading and inserted it before “Any” in text.
lPub. L. 115–141, § 401(a)(270)Subsec. ()(16)(A). , substituted “section 6103(b)(6)” for “subsection 6103(b)(6)”.
Pub. L. 115–141, § 401(a)(271)Subsec. (p)(3)(A). , substituted “subsection (c)” for “subsections (c)”.
Pub. L. 115–141, § 401(a)(272)Subsec. (p)(3)(C)(ii). , substituted “made.” for “made,”.
Pub. L. 115–141, § 401(a)(275)llSubsec. (p)(4). , substituted “subsection ()(21),” for “subsection ()(21),,” in two places in concluding provisions.
Pub. L. 115–141, § 401(a)(273), substituted “(7)(A)(ii)” for “7(A)(ii)” in introductory provisions.
Pub. L. 115–141, § 401(a)(274)llSubsec. (p)(4)(F)(ii). , substituted “subsection (h)(2)” for “subsections (h)(2)” and “subsection ()(21),” for “subsection ()(21),,,” in introductory provisions.
Pub. L. 114–184, § 2(b)(2)(A)2016—Subsec. (a)(2). , substituted “subsection (i)(1)(C) or (7)(A)” for “subsection (i)(7)(A)”.
Pub. L. 114–184, § 2(a)(1)Subsec. (i)(1)(A)(i). , inserted “or pertaining to the case of a missing or exploited child,” after “may be a party,”.
Pub. L. 114–184, § 2(a)(2)Subsec. (i)(1)(A)(iii). , inserted “or to such a case of a missing or exploited child,” after “may be a party,”.
Pub. L. 114–184, § 2(a)(3)Subsec. (i)(1)(B)(iii). , inserted “(or any criminal investigation or proceeding, in the case of a matter relating to a missing or exploited child)” after “concerning such act”.
Pub. L. 114–184, § 2(b)(1)Subsec. (i)(1)(C). , added subpar. (C).
Pub. L. 114–184, § 2(b)(2)(B)Subsec. (p)(4). , substituted “(i)(1)(C), (3)(B)(i),” for “(i)(3)(B)(i)” in introductory provisions.
Pub. L. 114–1132015—Subsec. (e)(11). added par. (11).
Pub. L. 114–94, § 32101(c)(1)Subsec. (k)(11). , added par. (11).
Pub. L. 114–94, § 32102(d)Subsec. (k)(12). , added par. (12).
Pub. L. 114–94, § 32101(c)(2)Subsec. (p)(4). , substituted “, (10), or (11)” for “or (10)” in introductory provisions and in subpar. (F)(ii).
Pub. L. 112–240, § 209(b)(1)2013—Subsec. (a)(3). , inserted “subsection (k)(10),” after “subsection (e)(1)(D)(iii),”.
Pub. L. 112–240, § 209(a)Subsec. (k)(10). , amended par. (10) generally. Prior to amendment, par. (10) related to disclosure of certain return information to certain prison officials.
Pub. L. 112–240, § 209(b)(2)(A)llSubsec. (p)(4). , (C), inserted “subsection (k)(10),” before “subsection ()(10),” in introductory provisions and “subsection (k)(10) or” before “subsection ()(10),” in two places in concluding provisions.
Pub. L. 112–240, § 209(b)(2)(B)lSubsec. (p)(4)(F)(i). , inserted “subsection (k)(10) or” before “subsection ()(10),”.
Pub. L. 111–148, § 1414(b)2010—Subsec. (a)(3). , substituted “(20), or (21)” for “or (20)”.
Pub. L. 111–198, § 4(d)Subsec. (k)(10). , substituted “to certain prison officials” for “of prisoners to Federal Bureau of Prisons” in heading.
Pub. L. 111–198, § 4(a)Subsec. (k)(10)(A). , inserted “and the head of any State agency charged with the responsibility for administration of prisons” after “the head of the Federal Bureau of Prisons” and substituted “Federal or State prison” for “Federal prison”.
Pub. L. 111–198, § 4(b)Subsec. (k)(10)(B). , inserted “and the head of any State agency charged with the responsibility for administration of prisons” after “the head of the Federal Bureau of Prisons” and “or agency” after “such Bureau”.
lPub. L. 111–148, § 3308(b)(2)(A)Subsec. ()(20). , inserted “and part D base beneficiary premium increase” after “part B premium subsidy adjustment” in heading.
lPub. L. 111–148, § 3308(b)(2)(B)(i)Subsec. ()(20)(A). , inserted “or increase under section 1860D–13(a)(7)” after “section 1839(i)” in introductory provisions.
lPub. L. 111–148, § 3308(b)(2)(B)(ii)Subsec. ()(20)(A)(vii). , inserted “or increase under section 1860D–13(a)(7) of such Act” after “subsection (i) of such section”.
lPub. L. 111–148, § 3308(b)(2)(C)Subsec. ()(20)(B). , designated existing provisions as cl. (i) and inserted heading, inserted “or increase under such section 1860D–13(a)(7) or for the purpose of resolving taxpayer appeals with respect to any such premium adjustment or increase” before period at end, and added cl. (ii).
lPub. L. 111–148, § 1414(a)(1)Subsec. ()(21). , added par. (21).
lPub. L. 111–152, § 1004(a)(1)(B)Subsec. ()(21)(A)(iv). , substituted “modified adjusted gross” for “modified gross”.
lPub. L. 111–192, § 103(a)(1)Subsec. ()(22). , added par. (22).
Pub. L. 111–198, § 4(c)lSubsec. (p)(4). , inserted “(k)(10),” before “()(6)” in introductory provisions.
Pub. L. 111–192, § 103(a)(2), substituted “(17), or (22)” for “or (17)” in introductory provisions.
Pub. L. 111–148, § 1414(c)(1)ll, (3), inserted “, or any entity described in subsection ()(21),” after “or (20)” in introductory provisions and “or any entity described in subsection ()(21),” after “or (20)” in two places in concluding provisions.
Pub. L. 111–192, § 103(a)(2)Subsec. (p)(4)(F)(ii). , substituted “(17), or (22)” for “or (17)” in introductory provisions.
Pub. L. 111–148, § 1414(c)(2)lo, inserted “or any entity described in subsection ()(21),” after “or ()(1)(A)” in introductory provisions.
oPub. L. 111–3, § 702(f)(1)2009—Subsec. ()(1). , designated existing provisions as subpar. (A), inserted heading, realigned margins, and added subpar. (B).
Pub. L. 111–3, § 702(f)(2)ooSubsec. (p)(4). , substituted “()(1)(A)” for “()(1)” in introductory provisions.
Pub. L. 111–3, § 702(f)(2)ooSubsec. (p)(4)(F)(ii). , substituted “()(1)(A)” for “()(1)” in introductory provisions.
Pub. L. 110–328, § 3(b)(1)2008—Subsec. (a)(3). , inserted “(10),” after “(6),”.
Pub. L. 110–343, § 402(a)Subsec. (i)(3)(C)(iv). , struck out cl. (iv). Text read as follows: “No disclosure may be made under this subparagraph after .”
Pub. L. 110–343, § 402(b)Subsec. (i)(7)(E). , struck out subpar. (E). Text read as follows: “No disclosure may be made under this paragraph after .”
Pub. L. 110–428, § 2(a)Subsec. (k)(10). , added par. (10).
lPub. L. 110–246, § 4002(b)(1)(H)Subsec. ()(7). , (2)(O), substituted “Food and Nutrition Act of 2008” for “Food Stamp Act” in heading.
Pub. L. 110–245, § 108(a), struck out “Clause (viii) shall not apply after .” at end of concluding provisions.
lPub. L. 110–246, § 4002(b)(1)(B)Subsec. ()(7)(D)(vi). , (2)(O), substituted “Food and Nutrition Act of 2008” for “Food Stamp Act of 1977”.
lPub. L. 110–245, § 108(b)Subsec. ()(7)(D)(viii)(III). , substituted “sections 1710(a)(2)(G), 1710(a)(3), and 1710(b)” for “sections 1710(a)(1)(I), 1710(a)(2), 1710(b), and 1712(a)(2)(B)”.
lPub. L. 110–328, § 3(b)(2)(A)Subsec. ()(10). , substituted “(c), (d), (e), or (f)” for “(c), (d), or (e)” in heading.
lPub. L. 110–328, § 3(b)(2)(A)Subsec. ()(10)(A). , (B), in introductory provisions, substituted “(c), (d), (e), or (f)” for “(c), (d), or (e)” and inserted “, to officers and employees of the Department of Labor for purposes of facilitating the exchange of data in connection with a request made under subsection (f)(5) of section 6402,” after “section 6402”.
lPub. L. 110–328, § 3(b)(2)(C)Subsec. ()(10)(B). , inserted cl. (i) designation after “(B)” and added cl. (ii).
Pub. L. 110–328, § 3(b)(2)(A), substituted “(c), (d), (e), or (f)” for “(c), (d), or (e)” in two places.
Pub. L. 110–428, § 2(b)Subsec. (p)(4). , substituted “(k)(8) or (10)” for “(k)(8)” in introductory provisions.
Pub. L. 110–328, § 3(b)(3)(A)llllll, (C), in introductory provisions, substituted “()(10), (16),” for “()(16),” and, in concluding provisions, substituted “()(10), (16),” for “()(16),” the first two places appearing, inserted “(10),” after “paragraph (6)(A),”, and substituted “()(10) or (16)” for “()(16)” the last two places appearing.
Pub. L. 110–328, § 3(b)(3)(B)llSubsec. (p)(4)(F)(i). , substituted “()(10), (16),” for “()(16),”.
Pub. L. 110–428, § 2(b)Subsec. (p)(4)(F)(ii). , substituted “(k)(8) or (10)” for “(k)(8)”.
Pub. L. 110–1722007—Subsec. (b)(5)(A)(i). struck out “the Canal Zone,” after “the Virgin Islands,”.
Pub. L. 110–142Subsec. (e)(10). added par. (10).
Pub. L. 110–28Subsec. (k)(5). substituted “tax return preparer” for “income tax return preparer” in two places and “tax return preparers” for “income tax return preparers” in two places.
Pub. L. 109–280, § 1224(b)(1)2006—Subsec. (a)(2). , inserted “or section 6104(c)” after “this section”. See Codification note above.
Pub. L. 109–432, § 421(a)Subsec. (b)(5). , reenacted heading without change and amended text of par. (5) generally. Prior to amendment, text read as follows: “The term ‘State’ means—
“(A) any of the 50 States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, the Canal Zone, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands, and
“(B) for purposes of subsections (a)(2), (b)(4), (d)(1), (h)(4), and (p) any municipality—
“(i) with a population in excess of 250,000 (as determined under the most recent decennial United States census data available),
“(ii) which imposes a tax on income or wages, and
“(iii) with which the Secretary (in his sole discretion) has entered into an agreement regarding disclosure.”
Pub. L. 109–432, § 122(a)(1)Subsec. (d)(5)(B). , substituted “2007” for “2006”.
Pub. L. 109–432, § 421(b)Subsec. (d)(6). , added par. (6).
Pub. L. 109–432, § 122(b)(1)Subsec. (i)(3)(C)(iv), (7)(E). , substituted “2007” for “2006”.
lPub. L. 109–432, § 122(c)(1)Subsec. ()(13)(D). , substituted “2007” for “2006”.
Pub. L. 109–280, § 1224(b)(2)Subsec. (p)(3)(A). , inserted “and section 6104(c)” after “this section” in first sentence. See Codification note above.
Pub. L. 109–280, § 1224(b)(3)(A)Subsec. (p)(4). , (C), inserted “, any appropriate State officer (as defined in section 6104(c)),” before “or any other person” in introductory provisions and “, an appropriate State officer (as defined in section 6104(c)),” after “including an agency” in two places in concluding provisions. See Codification note above.
Pub. L. 109–280, § 1224(b)(3)(B)Subsec. (p)(4)(F)(i). , inserted “any appropriate State officer (as defined in section 6104(c)),” before “or any other person”. See Codification note above.
Pub. L. 109–135, § 305(a)(1)2005—Subsec. (d)(5)(B). , substituted “” for “”.
Pub. L. 109–135, § 305(b)(1)Subsec. (i)(3)(C)(iv). , substituted “” for “”.
Pub. L. 109–135, § 305(b)(1)Subsec. (i)(7)(E). , substituted “” for “”.
Pub. L. 109–135, § 412(rr)(3)Subsec. (i)(8)(A), (B)(i), (ii). , substituted “Government Accountability Office” for “General Accounting Office”.
lPub. L. 109–135, § 305(c)(1)Subsec. ()(13)(D). , substituted “” for “”.
lPub. L. 109–135, § 406(a)Subsec. ()(17). , substituted “subsection (f), (i)(8), or (p)” for “subsection (f), (i)(7), or (p)”.
Pub. L. 109–135, § 412(rr)(4)Subsec. (p)(3)(C)(i). , substituted “Government Accountability Office” for “General Accounting Office” in introductory provisions.
Pub. L. 109–135, § 412(yy)(3)llllSubsec. (p)(4). , in concluding provisions, substituted “If the Secretary determines that any such agency, body, or commission, including an agency or any other person described in subsection ()(16), (18), (19), or (20), or the Government Accountability Office or the Congressional Budget Office, has failed to, or does not, meet the requirements of this paragraph, he may, after any proceedings for review established under paragraph (7), take such actions as are necessary to ensure such requirements are met, including refusing to disclose returns or return information to such agency, body, or commission, including an agency or any other person described in subsection ()(16), (18), (19), or (20), or the Government Accountability Office or the Congressional Budget Office, until he determines that such requirements have been or will be met.” for “If the Secretary determines that any such agency, body, or commission, including an agency or any other person described in subsection ()(16), (17), (19), or (20), or the Government Accountability Office or the Congressional Budget Office has failed to, or does not, meet the requirements of this paragraph, he may, after any proceedings for review established under paragraph (7), take such actions as are necessary to ensure such requirements are met, including refusing to disclose returns or return information to such agency, body, or commission, including an agency or any other person described in subsection ()(16), (17), (19), or (20), or the Government Accountability Office or the Congressional Budget Office until he determines that such requirements have been or will be met.” after “public record thereof.”
Pub. L. 109–135, § 412(yy)(1)loll, reenacted heading without change and amended introductory provisions generally. Prior to amendment, introductory provisions read as follows: “Any Federal agency described in subsection (h)(2), (h)(5), (i)(1), (2), (3), (5), or (7), (j)(1), (2), or (5), (k)(8), ()(1), (2), (3), (5), (10), (11), (13), (14), or (17), or ()(1), the Government Accountability Office, the Congressional Budget Office, or any agency, body, or commission described in subsection (d), (i)(3)(B)(i) or (7)(A)(ii), or ()(6), (7), (8), (9), (12), (15), or (16) or any other person described in subsection ()(16), (17), (19), or (20) shall, as a condition for receiving returns or return information—”.
Pub. L. 109–135, § 412(rr)(4), substituted “Government Accountability Office” for “General Accounting Office” wherever appearing.
Pub. L. 109–135, § 412(yy)(2)llSubsec. (p)(4)(F)(i). , amended cl. (i) generally. Prior to amendment, cl. (i) read as follows: “in the case of an agency, body, or commission described in subsection (d), (i)(3)(B)(i), or ()(6), (7), (8), (9), or (16), or any other person described in subsection ()(16), (17), (19), or (20) return to the Secretary such returns or return information (along with any copies made therefrom) or make such returns or return information undisclosable in any manner and furnish a written report to the Secretary describing such manner,”.
Pub. L. 109–135, § 412(rr)(4)Subsec. (p)(5), (6)(B)(i). , substituted “Government Accountability Office” for “General Accounting Office”.
Pub. L. 108–311, § 311(a)2004—Subsec. (d)(5). , amended heading and text generally. Prior to amendment, text read as follows: “The Secretary shall disclose taxpayer identities and signatures for purposes of the demonstration project described in section 976 of the Taxpayer Relief Act of 1997. Subsections (a)(2) and (p)(4) and sections 7213 and 7213A shall not apply with respect to disclosures or inspections made pursuant to this paragraph.”
Pub. L. 108–357, § 413(c)(27)Subsec. (e)(1)(D)(iv) to (vi). , redesignated cls. (v) and (vi) as (iv) and (v), respectively, and struck out former cl. (iv) which read as follows: “if the corporation was a foreign personal holding company, as defined by section 552, any person who was a shareholder during any part of a period covered by such return if with respect to that period, or any part thereof, such shareholder was required under section 551 to include in his gross income undistributed foreign personal holding company income of such company,”.
Pub. L. 108–311, § 320(a)Subsec. (i)(3)(C)(iv). , substituted “” for “”.
Pub. L. 108–311, § 320(b)Subsec. (i)(7)(A)(v). , added cl. (v).
Pub. L. 108–311, § 320(a)Subsec. (i)(7)(E). , substituted “” for “”.
lPub. L. 108–311, § 317Subsec. ()(13)(D). , substituted “” for “”.
Pub. L. 108–429lPub. L. 108–173Subsec. (p)(4). , which directed the substitution of “or (18)” for “or (17)” after “any other person described in subsection ()(16)” wherever appearing, could not be executed because the phrase “or (17)” did not appear subsequent to amendment by . See 2003 Amendment notes below.
Pub. L. 108–311, § 408(a)(24)lllPub. L. 108–173, which directed substitution of “subsection ()(16) or (18)” for “subsection ()(16) or (17)” wherever appearing, could not be executed because “subsection ()(16) or (17)” did not appear subsequent to amendment by . See 2003 Amendment note below.
Pub. L. 108–173, § 811(c)(2)(A)2003—Subsec. (a)(3). , substituted “(19), or (20)” for “or (19)”.
Pub. L. 108–173, § 105(e)(2), substituted “(16), or (19)” for “or (16)”.
lPub. L. 108–173, § 101(e)(6)Subsec. ()(7)(D)(ii). , inserted “or subsidies provided under section 1860D–14 of such Act” after “Social Security Act”.
lPub. L. 108–173, § 900(e)(3)(A)Subsec. ()(12)(B). , substituted “Centers for Medicare & Medicaid Services” for “Health Care Financing Administration” in introductory provisions.
lPub. L. 108–173, § 900(e)(3)(B)Subsec. ()(12)(C). , substituted “Centers for Medicare & Medicaid Services” for “Health Care Financing Administration” in heading and introductory provisions.
lPub. L. 108–89Subsec. ()(13)(D). substituted “” for “”.
lPub. L. 108–173, § 105(e)(1)Subsec. ()(19). , added par. (19).
lPub. L. 108–173, § 811(c)(1)Subsec. ()(20). , added par. (20).
Pub. L. 108–173, § 811(c)(2)(B)llSubsec. (p)(4). , substituted “()(16), (17), (19), or (20)” for “()(16), (17), or (19)” wherever appearing.
Pub. L. 108–173, § 105(e)(3)ll, substituted “()(16), (17), or (19)” for “()(16) or (17)” wherever appearing.
Pub. L. 107–134, § 201(c)(1)2002—Subsec. (a)(2). , inserted “any local law enforcement agency receiving information under subsection (i)(7)(A),” after “State,”.
Pub. L. 107–134, § 201(c)(2)Subsec. (b)(11). , added par. (11).
Pub. L. 107–134, § 201(c)(3)Subsec. (i)(3). , inserted “or terrorist” after “criminal” in heading.
Pub. L. 107–134, § 201(a)Subsec. (i)(3)(C). , added subpar. (C).
Pub. L. 107–134, § 201(c)(4)(A)Subsec. (i)(4)(A). , inserted “or (7)(C)” after “paragraph (1)” in introductory provisions.
Pub. L. 107–134, § 201(c)(4)(B)Subsec. (i)(4)(B). , substituted “(3)(A) or (C), or (7)” for “or (3)(A)”.
Pub. L. 107–134, § 201(c)(5)Subsec. (i)(6). , substituted “(3)(A) or (C)” for “(3)(A)” and “(7), or (8)” for “or (7)”.
Pub. L. 107–134, § 201(b)Subsec. (i)(7). , added par. (7). Former par. (7) redesignated (8).
Pub. L. 107–134, § 201(b)Subsec. (i)(8). , redesignated par. (7) as (8).
Pub. L. 107–296Subsec. (i)(8)(A)(i). substituted “, the Bureau of Alcohol, Tobacco, Firearms, and Explosives, Department of Justice, or the Tax and Trade Bureau, Department of the Treasury,” for “or the Bureau of Alcohol, Tobacco and Firearms”.
lPub. L. 107–330Subsec. ()(7)(D). substituted “” for “” in second sentence of concluding provisions.
lPub. L. 107–147, § 416(c)(1)(A)Subsec. ()(8). , substituted “Federal, State, and local” for “State and local” in heading.
lPub. L. 107–147, § 416(c)(1)(B)Subsec. ()(8)(A). , inserted “Federal or” before “State or local”.
lPub. L. 107–210, § 202(b)(1)Subsec. ()(18). , added par. (18).
Pub. L. 107–210, § 202(b)(2)(A)Subsec. (p)(3)(A). , substituted “(17), or (18)” for “or (17)”.
Pub. L. 107–134, § 201(c)(6)(A), substituted “(8)(A)(ii)” for “(7)(A)(ii)”.
Pub. L. 107–134, § 201(c)(6)(B)Subsec. (p)(3)(C)(i). , substituted “(i)(3)(B)(i) or (7)(A)(ii)” for “(i)(3)(B)(i)” in introductory provisions.
Pub. L. 107–210, § 202(b)(2)(B)lSubsec. (p)(4). , inserted “or (17)” after “any other person described in subsection ()(16)” wherever appearing.
Pub. L. 107–134, § 201(c)(7)(A), in introductory provisions, substituted “(i)(1), (2), (3), (5), or (7),” for “(i)(1), (2), (3), or (5),” and “(i)(3)(B)(i) or (7)(A)(ii),” for “(i)(3)(B)(i),”.
Pub. L. 107–134, § 201(c)(7)(B)Subsec. (p)(4)(F)(ii). , substituted “(i)(1), (2), (3), (5) or (7),” for “(i)(1), (2), (3), or (5),” in introductory provisions.
Pub. L. 107–134, § 201(c)(8)Subsec. (p)(6)(B)(i). , substituted “(i)(8)(A)(ii)” for “(i)(7)(A)(ii)”.
Pub. L. 106–554, § 1(a)(7) [title III, § 304(a)]2000—Subsec. (b)(2)(D). , added subpar. (D).
Pub. L. 106–554, § 1(a)(7) [title III, § 319(8)(B)]Subsec. (e)(1)(D)(v). , amended cl. (v) generally. Prior to amendment, cl. (v) read as follows: “if the corporation was an electing small business corporation under subchapter S of chapter 1, any person who was a shareholder during any part of the period covered by such return during which an election was in effect, or”.
Pub. L. 106–554, § 1(a)(7) [title III, § 310(a)(1)]Subsec. (j)(6). , added par. (6).
Pub. L. 106–554, § 1(a)(7) [title III, § 313(c)]Subsec. (k)(6). , substituted “certain” for “internal revenue” in heading and inserted “and an officer or employee of the Office of Treasury Inspector General for Tax Administration” after “internal revenue officer or employee” in text.
Pub. L. 106–554, § 1(a)(7) [title III, §§ 310(a)(2)(A)(i), (iv), 319(17)(A)]lSubsec. (p)(4). , in introductory provisions, inserted “the Congressional Budget Office,” after “General Accounting Office,”, struck out second comma after “(13)”, and substituted “(7), (8), (9), (12), (15), or (16) or any other person described in subsection ()(16) shall, as a condition” for “(7), (8), (9), (12), or (15) shall, as a condition”, and in concluding provisions, inserted “or the Congressional Budget Office” after “General Accounting Office” in two places.
Pub. L. 106–554, § 1(a)(7) [title III, § 310(a)(2)(A)(ii)]Subsec. (p)(4)(E). , substituted “commission, the General Accounting Office, or the Congressional Budget Office” for “commission or the General Accounting Office”.
Pub. L. 106–554, § 1(a)(7) [title III, §§ 310(a)(2)(A)(iii), 319(17)(B)]Subsec. (p)(4)(F)(ii). , struck out second comma after “(14)” and substituted “the General Accounting Office, or the Congressional Budget Office,” for “or the General Accounting Office,”.
Pub. L. 106–554, § 1(a)(7) [title III, § 310(a)(2)(B)]Subsec. (p)(5). , substituted “commissions, the General Accounting Office, and the Congressional Budget Office” for “commissions and the General Accounting Office”.
Pub. L. 106–554, § 1(a)(7) [title III, § 310(a)(2)(C)]Subsec. (p)(6)(A). , inserted “and the Congressional Budget Office” after “commissions”.
Pub. L. 106–1701999—Subsec. (b)(2)(C). added subpar. (C).
Pub. L. 105–206, § 6009(d)1998—Subsec. (d)(5). , substituted “section 976 of the Taxpayer Relief Act of 1997. Subsections (a)(2) and (p)(4) and sections 7213 and 7213A shall not apply with respect to disclosures or inspections made pursuant to this paragraph.” for “section 967 of the Taxpayer Relief Act of 1997.”
Pub. L. 105–206, § 6007(f)(4)Subsec. (e)(1)(A)(ii) to (iv). , redesignated cls. (iii) and (iv) as (ii) and (iii), respectively, and struck out former cl. (ii) which read as follows: “if property transferred by that individual to a trust is sold or exchanged in a transaction described in section 644, the trustee or trustees, jointly or separately, of such trust to the extent necessary to ascertain any amount of tax imposed upon the trust by section 644,”.
Pub. L. 105–206, § 6019(c)Subsec. (e)(6). , substituted “(5), (8), or (9)” for “or (5)”.
Pub. L. 105–206, § 3708(a)Subsec. (f)(5). , added par. (5).
Pub. L. 105–206, § 6023(22)Subsec. (h)(4)(A). , inserted “if” before “the taxpayer is a party to”.
Pub. L. 105–277, § 4002(a)Subsec. (h)(5). , redesignated par. (5), relating to Internal Revenue Service Oversight Board, as (6).
Pub. L. 105–206, § 1101(b), added par. (5), relating to Internal Revenue Service Oversight Board.
Pub. L. 105–277, § 4002(a)Subsec. (h)(6). , redesignated par. (5), relating to Internal Revenue Service Oversight Board, as (6).
Pub. L. 105–277, § 4006(a)(1)Subsec. (j)(5). , added par. (5).
Pub. L. 105–206, § 6012(b)(2)Subsec. (k)(8), (9). , redesignated par. (8), relating to disclosure of information to administer section 6311, as (9).
lPub. L. 105–206, § 3711(b)Subsec. ()(10). , in heading substituted “subsection (c), (d), or (e) of section 6402” for “section 6402(c) or 6402(d)” and in text substituted “(c), (d), or (e)” for “(c) or (d)” wherever appearing.
lPub. L. 105–277, § 1006Subsec. ()(13)(D). , substituted “” for “”.
lPub. L. 105–206, § 3702(a)Subsec. ()(17). , added par. (17).
Pub. L. 105–277, § 4002(h)Subsec. (p)(3)(A). , inserted “(f)(5),” after “(c), (e),”.
Pub. L. 105–206, § 6012(b)(4)section 1205(c)(3) of Pub. L. 105–34, provided that shall be applied as if it struck “or (8)” and inserted “(8), or (9)”. See 1997 Amendment note below.
Pub. L. 105–206, § 3702(b)(1), substituted “(16), or (17)” for “or (16)”.
Pub. L. 105–277, § 4006(a)(2)Subsec. (p)(4). , substituted “(j)(1), (2), or (5)” for “(j)(1) or (2)” in introductory provisions.
Pub. L. 105–206, § 3702(b)(2), substituted “, (14), or (17)” for “or (14)” in introductory provisions.
Pub. L. 105–277, § 4006(a)(2)Subsec. (p)(4)(F)(ii). , substituted “(j)(1), (2), or (5)” for “(j)(1) or (2)”.
Pub. L. 105–206, § 3702(b)(3), substituted “, (15), or (17)” for “or (15)”.
Pub. L. 105–33, § 11024(b)(2)1997—Subsec. (a)(3). , substituted “(6), (12), or (16)” for “(6) or (12)”.
Pub. L. 105–34, § 976(c)Subsec. (d)(5). , added par. (5).
Pub. L. 105–34, § 1201(b)(2)Subsec. (e)(1)(A)(iv). , struck out “or 59(j)” after “section 1(g)”.
Pub. L. 105–34, § 1283(a)Subsec. (h)(5), (6). , redesignated par. (6) as (5) and struck out heading and text of former par. (5). Text read as follows: “In connection with any judicial proceeding described in paragraph (4) to which the United States is a party, the Secretary shall respond to a written inquiry from an attorney of the Department of Justice (including a United States attorney) involved in such proceeding or any person (or his legal representative) who is a party to such proceeding as to whether an individual who is a prospective juror in such proceeding has or has not been the subject of any audit or other tax investigation by the Internal Revenue Service. The Secretary shall limit such response to an affirmative or negative reply to such inquiry.”
Pub. L. 105–33, § 11024(b)(3)Subsec. (i)(7)(B)(i). , inserted “or by a Trustee as defined in the District of Columbia Retirement Protection Act of 1997,” after “(other than an agency referred to in subparagraph (A))”.
Pub. L. 105–34, § 1205(c)(1)Subsec. (k)(8). , added par. (8) relating to disclosure of information to administer section 6311.
Pub. L. 105–34, § 1026(a), added par. (8) relating to levies on certain government payments.
lPub. L. 105–65Subsec. ()(7)(D). struck out at end “Clause (ix) shall not apply after .”
Pub. L. 105–34, § 1023(a)ll, which directed amendment of subsec. ()(7)(D)(viii) by striking “1998” and inserting “2003”, was executed by substituting “2003” for “1998” after “Clause (viii) shall not apply after September 30,” in concluding provisions to reflect the probable intent of Congress. The word “1998” did not appear in subsec. ()(7)(D)(viii).
lPub. L. 105–33, § 5514(a)(1)Pub. L. 104–193, § 110lSubsec. ()(10). , repealed ()(4). See 1996 Amendment notes below.
lPub. L. 105–33, § 4631(c)(2)Subsec. ()(12)(F). , struck out heading and text of subpar. (F). Text read as follows: “Subparagraphs (A) and (B) shall not apply to—
“(i) any request made after , and
“(ii) any request made before such date for information relating to—
“(I) 1997 or thereafter in the case of subparagraph (A), or
“(II) 1998 or thereafter in the case of subparagraph (B).”
lPub. L. 105–33, § 11024(b)(1)Subsec. ()(16). , added par. (16).
Pub. L. 105–34, § 1205(c)(3)Subsec. (p)(3)(A). , which directed the substitution of “(6), or (8)” for “or (6)” was executed by substituting “(8), or (9)” for “or (8)”. See 1998 Amendment note above.
Pub. L. 105–34, § 1026(b)(1)(A), substituted “(6), or (8)” for “or (6)”.
Pub. L. 105–33, § 11024(b)(4), substituted “(15), or (16)” for “or (15)”.
Pub. L. 105–34, § 1283(b)Subsec. (p)(4). , substituted “(h)(5)” for “(h)(6)” in introductory provisions and in subpar. (F)(ii).
Pub. L. 105–34, § 1026(b)(1)(B), inserted “(k)(8),” after “(j)(1) or (2),” in introductory provisions and in subpar. (F)(ii).
Pub. L. 105–33, § 11024(b)(7)(B)lll–(F), substituted “to such agency, body, or commission, including an agency or any other person described in subsection ()(16),” for “to such agency, body, or commission”, and “, (12)(B), or (16)” for “or (12)(B)”, and inserted “or any person including an agent described in subsection ()(16),” before “this paragraph shall”, “or other person” before “(except that”, and “or any person including an agent described in subsection ()(16),” before “any report”. Amendments were executed to provisions following subpar. (F)(iii) to reflect the probable intent of Congress, notwithstanding directory language directing amendment of “section 6103(p)(4)(F) in the matter following clause (iii)”.
Pub. L. 105–33, § 11024(b)(7)(A)l, which directed amendment of “section 6103(p)(4)(F) in the matter following clause (iii)” by inserting after “any such agency, body or commission” and before the words “for the General Accounting Office” the words “, including an agency or any other person described in subsection ()(16),” was executed by making the insertion after “any such agency, body, or commission” and before “or the General Accounting Office” in concluding provisions following subpar. (F)(iii) to reflect the probable intent of Congress.
Pub. L. 105–33, § 11024(b)(5)lPub. L. 104–168, § 1206(b)(3)(C), which directed substitution of “(12), or (16), or any other person described in subsection ()(16)” for “or (12)” in introductory provisions, could not be executed because the words “or (12)” did not appear subsequent to amendment by . See 1996 Amendments note below.
Pub. L. 105–33, § 5514(a)(1)Pub. L. 104–193, § 110l, repealed ()(5). See 1996 Amendments note below.
Pub. L. 105–33, § 11024(b)(6)lSubsec. (p)(4)(F)(i). , substituted “(9), or (16), or any other person described in subsection ()(16)” for “or (9),”.
Pub. L. 104–193, § 316(g)(4)(B)(i)ll1996—Subsec. (a)(3). , substituted “paragraph (6) or (12) of subsection ()” for “()(12)”.
Pub. L. 104–168, § 1207Subsec. (c). , substituted “request for or consent to such disclosure” for “written request for or consent to such disclosure”.
Pub. L. 104–188, § 1704(t)(41)Subsec. (e)(1)(A)(iv). , substituted “section 1(g) or 59(j)” for “section 1(i) or 59(j)”.
Pub. L. 104–168, § 403(a)Subsec. (e)(8). , added par. (8).
Pub. L. 104–168, § 902(a)Subsec. (e)(9). , added par. (9).
Pub. L. 104–168, § 1206(b)(1)Subsec. (i)(8). , struck out par. (8) which read as follows:
Disclosure of returns filed under section 6050i“(8) .—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.”
lPub. L. 104–134, § 31001(i)(2)Subsec. ()(3)(C). , reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “For purposes of this paragraph, the term ‘included Federal loan program’ means any program—
“(i) under which the United States or a Federal agency makes, guarantees, or insures loans, and
“(ii) with respect to which there is in effect a determination by the Director of the Office of Management and Budget (which has been published in the Federal Register) that the application of this paragraph to such program will substantially prevent or reduce future delinquencies under such program.”
lPub. L. 104–193, § 316(g)(4)(A)Subsec. ()(6)(B). , added subpar. (B). Former subpar. (B) redesignated (C).
lPub. L. 104–193, § 316(g)(4)(B)(ii)Subsec. ()(6)(C). , reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “The Secretary shall disclose return information under subparagraph (A) only for purposes of, and to the extent necessary in, establishing and collecting child support obligations from, and locating, individuals owing such obligations.”
Pub. L. 104–193, § 316(g)(4)(A), redesignated subpar. (B) as (C).
lPub. L. 104–193, § 110llPub. L. 105–33, § 5514(a)(2)Subsec. ()(7)(D)(i). ()(2), formerly § 110()(3), as renumbered by , substituted “a State program funded” for “aid to families with dependent children provided under a State plan approved”.
lPub. L. 104–193, § 110lPub. L. 105–33, § 5514(a)(1)Subsec. ()(10). ()(4)(A), which directed substitution of “(c), (d), or (e)” for “(c) or (d)” wherever appearing, was repealed by .
lPub. L. 104–134, § 31001(g)(2)Subsec. ()(10)(A). , inserted “and to officers and employees of the Department of the Treasury in connection with such reduction” after “6402” in introductory provisions.
lPub. L. 104–193, § 110lPub. L. 105–33, § 5514(a)(1)Subsec. ()(10)(B). ()(4)(B), which directed insertion, at end, of “Any return information disclosed with respect to section 6402(e) shall only be disclosed to officers and employees of the State agency requesting such information.”, was repealed by .
lPub. L. 104–168, § 1206(a)Subsec. ()(15). , added par. (15).
Pub. L. 104–168, § 1206(b)(2)Subsec. (p)(3)(A). , substituted “or (7)(A)(ii)” for “(7)(A)(ii), or (8)” and “(14), or (15)” for “or (14)”.
Pub. L. 104–193, § 316(g)(4)(B)(iii)llSubsec. (p)(4). , substituted “paragraph (6)(A) or (12)(B) of subsection ()” for “subsection ()(12)(B)” in provisions following subpar. (F)(iii).
Pub. L. 104–193, § 110lPub. L. 105–33, § 5514(a)(1)()(5), which directed substitution, in introductory provisions, of “(9), (10), or (12)” for “(9), or (12)” and “(5)” for “(5), (10)”, was repealed by .
Pub. L. 104–168, § 1206(b)(3)(B), which directed amendment of introductory provisions of par. (4) by substituting “(i)(3)(B)(i),” for “(i)(3)(B)(i), or (8)”, was executed by making the substitution for “(i)(3)(B)(i) or (8)” to reflect the probable intent of Congress.
Pub. L. 104–168, § 1206(b)(3)(A), (C), substituted “or (5)” for “(5), or (8)” and “(9), (12), or (15)” for “(9), or (12)” in introductory provisions.
Pub. L. 104–168, § 1206(b)(4)Subsec. (p)(4)(F)(ii). , substituted “or (5)” for “(5), or (8)” and “(14), or (15)” for “or (14)”.
lPub. L. 103–296, § 311(b)1994—Subsec. ()(5). , substituted “for the purpose of—” for “for the purpose of”, inserted subpar. (A) designation, substituted “program; or” for “program.”, and added subpar. (B).
Pub. L. 103–296, § 108(h)(6), substituted “Social Security Administration” for “Department of Health and Human Services” in heading and “Commissioner of Social Security” for “Secretary of Health and Human Services” in text.
Pub. L. 103–66, § 13444(a)1993—Subsec. (d)(4). , added par. (4).
lPub. L. 103–66, § 13403(b)Subsec. ()(7). , inserted “, or certain housing assistance programs” after “Code” in heading.
lPub. L. 103–66Subsec. ()(7)(D). , §§ 13401(a), 13403(a)(4), in closing provisions, substituted “” for “” in second sentence and inserted at end “Clause (ix) shall not apply after .”
lPub. L. 103–66, § 13403(a)(1)Subsec. ()(7)(D)(ix). –(3), added cl. (ix).
lPub. L. 103–66, § 13561(a)(2)(A)Subsec. ()(12)(B)(i). , inserted “, above an amount (if any) specified by the Secretary of Health and Human Services,” after “section 3401(a))”.
lPub. L. 103–66, § 13561(a)(2)(B)Subsec. ()(12)(B)(ii). , inserted “, above an amount (if any) specified by the Secretary of Health and Human Services,” after “wages”.
lPub. L. 103–66, § 13561(e)(2)(B)Subsec. ()(12)(E)(ii). , amended heading and text of cl. (ii) generally. Prior to amendment, text read as follows: “The term ‘group health plan’ means—
“(I) any group health plan (as defined in section 5000(b)(1)), and
“(II) any large group health plan (as defined in section 5000(b)(2)).”
lPub. L. 103–66, § 13561(a)(2)(C)(i)Subsec. ()(12)(F)(i). , substituted “1998” for “1995”.
lPub. L. 103–66, § 13561(a)(2)(C)(ii)Subsec. ()(12)(F)(ii)(I). , substituted “1997” for “1994”.
lPub. L. 103–66, § 13561(a)(2)(C)(iii)Subsec. ()(12)(F)(ii)(II). , substituted “1998” for “1995”.
lPub. L. 103–66, § 13402(a)Subsec. ()(13). , added par. (13).
lPub. L. 103–182, § 522(a)Subsec. ()(14). , added par. (14).
Pub. L. 103–66, § 13402(b)(1)Subsec. (m)(4). , amended par. heading generally, substituting “Individuals who owe an overpayment of Federal Pell grants or who have defaulted on student loans administered by the Department of Education” for “Individuals who have defaulted on student loans administered by the Department of Education”.
Pub. L. 103–66, § 13402(b)(1)Subsec. (m)(4)(A). , amended heading and text subpar. (A) generally. Prior to amendment, text read as follows: “Upon written request by the Secretary of Education, the Secretary may disclose the mailing address of any taxpayer who has defaulted on a loan—
“(i) made under part B or E of title IV of the Higher Education Act of 1965, or
“(ii) made pursuant to section 3(a)(1) of the Migration and Refugee Assistance Act of 1962 to a student at an institution of higher education,
for use only by officers, employees, or agents of the Department of Education for purposes of locating such taxpayer for purposes of collecting such loan.”
Pub. L. 103–66, § 13402(b)(2)(A)Subsec. (m)(4)(B)(i). , substituted “under part B or D” for “under part B”.
Pub. L. 103–66, § 13402(b)(2)(B)Subsec. (m)(4)(B)(ii). , substituted “under subpart 1 of part A, or part D or E, of title IV” for “under part E of title IV”.
Pub. L. 103–182, § 522(b)Subsec. (p)(3)(A). , substituted “(13), or (14)” for “or (13)”.
Pub. L. 103–66, § 13402(b)(3)(A), substituted “(11), (12), or (13), (m)” for “(11), or (12), (m)”.
Pub. L. 103–182, § 522(b)Subsec. (p)(4). , substituted “(13), or (14)” for “or (13)” in introductory provisions.
Pub. L. 103–66, § 13402(b)(3)(B)(i), substituted “(10), (11), or (13),” for “(10), or (11),” in introductory provisions.
Pub. L. 103–182, § 522(b)Subsec. (p)(4)(F)(ii). , substituted “(13), or (14)” for “or (13)”.
Pub. L. 103–66, § 13402(b)(3)(B)(ii), substituted “(11), (12), or (13),” for “(11), or (12),”.
lPub. L. 102–568, § 602(b)(1)1992—Subsec. ()(7)(D). , substituted “” for “” in concluding provisions.
lPub. L. 102–568, § 602(b)(2)Subsec. ()(7)(D)(viii)(II), (III). , substituted “1315” for “415” in subcl. (II) and “sections 1710(a)(1)(I), 1710(a)(2), 1710(b), and 1712(a)(2)(B)” for “section 610(a)(1)(I), 610(a)(2), 610(b), and 612(a)(2)(B)” in subcl. (III).
Pub. L. 101–508, § 11101(d)(6)Pub. L. 100–647, § 1014(e)(4)1990—Subsec. (e)(1)(A)(iv). , which directed the substitution of “section 1(g)” for “section 1(j)”, could not be executed because “section 1(j)” did not appear in text after amendment by . See 1988 Amendment note below.
Pub. L. 101–508, § 11212(b)(3)Subsec. (k)(7). , added par. (7).
lPub. L. 101–508, § 8051(a)Subsec. ()(7). , 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).
lPub. L. 101–508, § 4203(a)(2)Subsec. ()(12)(F). , substituted “” for “” in cl. (i), “1994” for “1990” in cl. (ii)(I), and “1995” for “1991” in cl. (ii)(II).
Pub. L. 101–508, § 5111(b)(1)Subsec. (m)(7). , added par. (7).
Pub. L. 101–508, § 11313(a)Subsec. (n). , substituted “the programming” for “and the programming” and inserted “and the providing of other services,”.
Pub. L. 101–508, § 5111(b)(2)Subsec. (p)(4). , 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.
Pub. L. 101–239, § 6202(a)(1)(B)(i)l1989—Subsec. (a)(3). , inserted “()(12),” after “subsection (e)(1)(D)(iii),”.
Pub. L. 101–239, § 7841(d)(1)Subsec. (d)(1). , struck out “45,” after “32, 44,”.
lPub. L. 101–239, § 6202(a)(1)(A)Subsec. ()(12). , added par. (12).
Pub. L. 101–239, § 6202(a)(1)(B)(ii)Subsec. (p)(3)(A). , substituted “(11), or (12)” for “or (11)”.
Pub. L. 101–239, § 6202(a)(1)(B)(v)lSubsec. (p)(4). , inserted “or which receives any information under subsection ()(12)(B) and which discloses any such information to any agent” after “address to any agency” in penultimate sentence.
Pub. L. 101–239, § 6202(a)(1)(B)(iii), substituted “(9), or (12) shall” for “or (9) shall” in introductory provisions.
Pub. L. 101–239, § 6202(a)(1)(B)(iv)Subsec. (p)(4)(F)(ii). , substituted “(11), or (12)” for “or (11)”.
Pub. L. 100–647, § 1012(bb)(3)(B)1988—Subsec. (b)(5)(A). , 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”.
Pub. L. 100–647, § 6251Subsec. (b)(5)(B)(i). , substituted “250,000” for “2,000,000”.
Pub. L. 100–690, § 7602(d)(2)Subsec. (d). , amended subsec. (d) heading generally, inserting “and State and local law enforcement agencies” after “officials”.
Pub. L. 100–690, § 7602(c)Subsec. (d)(3). , added par. (3).
Pub. L. 100–647, § 1014(e)(4)Subsec. (e)(1)(A)(iv). , substituted “section 1(i) or 59(j)” for “section 1(j)”.
Pub. L. 100–690, § 7601(b)(1)Subsec. (i)(8). , added par. (8).
Pub. L. 100–647, § 1012(bb)(3)(A)Subsec. (k)(4). , substituted “or other convention or bilateral agreement” and “such convention or bilateral agreement” for “or other convention” and “such convention”, respectively.
lPub. L. 100–485, § 701(b)(1)Subsec. ()(10). , amended par. (10) generally. Prior to amendment, par. (10) read as follows:
Return information from internal revenue service“(A) .—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.
Restriction on use of disclosed information“(B) .—Any officers and employees of an agency receiving return information under subparagraph (A) shall use such information only for the purposes of, and to the extent necessary in, establishing appropriate agency records or in the defense of any litigation or administrative procedure ensuing from reduction made under section 6402(c) or section 6402(d).”
lPub. L. 100–485, § 701(b)(2)(A)Subsec. ()(11), (12). , 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.
Pub. L. 100–647, § 8008(c)(1)Subsec. (m)(6). , added par. (6).
Pub. L. 100–690, § 7601(b)(2)(A)Subsec. (p)(3)(A). , substituted “, (7)(A)(ii), or (8)” for “or (7)(A)(ii)”.
Pub. L. 100–485, § 701(b)(2)(B), substituted “(10), or (11)” for “(10), (11), or (12)”.
Pub. L. 100–690, § 7601(b)(2)(B)Subsec. (p)(4). , in introductory provisions substituted “(5), or (8)” for “or (5)” and “(i)(3)(B)(i) or (8)” for “(i)(3)(B)(i),”.
Pub. L. 100–647, § 8008(c)(2)(A)(ii), (iii), in concluding provisions substituted “(m)(2), (4), or (6)” for “(m)(2) or (4)” and inserted at end “For purposes of applying this paragraph in any case to which subsection (m)(6) applies, the term ‘return information’ includes related blood donor records (as defined in section 1141(h)(2) of the Social Security Act).”
Pub. L. 100–485, § 701(b)(2)(B), substituted “(10), or (11)” for “(10), (11), or (12)” in introductory provisions.
Pub. L. 100–647, § 8008(c)(2)(A)(i)(I)Subsec. (p)(4)(F)(i). , substituted “manner,” for “manner; and”.
Pub. L. 100–690, § 7601(b)(2)(C)Subsec. (p)(4)(F)(ii). , substituted “(5), or (8)” for “or (5)”.
Pub. L. 100–485, § 701(b)(2)(B), substituted “(10), or (11)” for “(10), (11), or (12)”.
Pub. L. 100–647, § 8008(c)(2)(A)(i)Subsec. (p)(4)(F)(iii). , added cl. (iii).
Pub. L. 99–514, § 1568(a)(1)1986—Subsec. (b)(5). , 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.”
Pub. L. 99–514, § 1568(a)(2)Subsec. (b)(10). , added par. (10).
Pub. L. 99–514, § 1411(b)Subsec. (e)(1)(A)(iv). , added cl. (iv).
lPub. L. 99–514, § 1899A(53)Subsec. ()(7)(D)(v). , substituted “this title” for “this Code”.
lPub. L. 99–335, § 310(a)Subsec. ()(12). , added par. (12).
Pub. L. 99–335, § 310(b)(1)Subsec. (p)(3)(A). , substituted “(10), (11), or (12)” for “(10), or (11)”.
Pub. L. 99–335, § 310(b)(2)Subsec. (p)(4). , substituted “(10), (11), or (12)” for “(10), or (11)” in provisions preceding subpar. (A) and in subpar. (F)(ii).
Pub. L. 99–386Subsec. (p)(5). substituted “year” for “quarter”.
Pub. L. 99–92, § 8(h)(1)1985—Subsec. (m)(4). , inserted “administered by the Department of Education” in heading.
Pub. L. 99–92, § 8(h)(2)Subsec. (m)(5). , added par. (5).
Pub. L. 98–369, § 2651(k)(2)l1984—Subsec. (a)(2). , substituted “, any local child support enforcement agency, or any local agency administering a program listed in subsection ()(7)(D)” for “or of any local child support enforcement agency”.
Pub. L. 98–369, § 449(a)Subsec. (d)(1). , substituted “44, 45, 51” for “44, 51”.
lPub. L. 98–369, § 2663(j)(5)(E)Subsec. ()(5). , substituted “Secretary of Health and Human Services” for “Secretary of Health, Education, and Welfare” in heading and text.
lPub. L. 98–378, § 19(b)(1)Subsec. ()(6)(A)(i). , inserted “social security account number (or numbers, if the individual involved has more than one such number),”.
lPub. L. 98–369, § 2651(k)(1)Subsec. ()(7). , substituted provisions relating to information disclosure to Federal, State and local agencies administering programs under the Social Security Act or the Food Stamp Act of 1977 for former provisions which related to information disclosure by the Social Security Administration to the Department of Agriculture and State food stamp agencies.
Pub. L. 98–369, § 453(b)(5)Pub. L. 96–249, § 127(a)(1), amended directory language of . See 1980 Amendment note below.
lPub. L. 98–369, § 453(b)(6)Pub. L. 96–265Subsec. ()(8). , directed that the par. (7) added by be redesignated as par. (8). See 1980 Amendment note below.
lPub. L. 98–378, § 19(b)(2)Subsec. ()(8)(A). , substituted “social security account numbers, net earnings” for “net earnings”.
lPub. L. 98–369, § 453(a)Subsec. ()(9). , added par. (9).
lPub. L. 98–369, § 2653(b)(3)(A)Subsec. ()(10). , added par. (10).
lPub. L. 98–378, § 21(f)(1)Subsec. ()(11). , added par. (11).
Pub. L. 98–378, § 21(f)(2)Subsec. (p)(3)(A). , substituted “(10), or (11)” for “or (10)”.
Pub. L. 98–369, § 2653(b)(3)(B)(i), substituted “(9), or (10)” for “or (9)”.
Pub. L. 98–369, § 453(b)(1), which directed that “(5), (7), (8), or (9)” be substituted for “(5), or (7)”, was executed by substituting “(5), (7), (8), or (9)” for “(5), (7), or (8)” to reflect the probable intent of Congress.
Pub. L. 98–378, § 21(f)(3)Subsec. (p)(4). , substituted “(10), or (11)” for “or (10)” in provisions preceding subpar. (A).
Pub. L. 98–369, § 2653(b)(3)(B)(ii)ll, substituted “()(1), (2), (3), (5), or (10)” for “()(1), (2), (3), or (5)” in provisions preceding subpar. (A).
Pub. L. 98–369, § 453(b)(2), which directed that “(7), (8), or (9)” be substituted for “or (7)” in provisions preceding subpar. (A), was executed by substituting “(7), (8), or (9)” for “(7), or (8)” to reflect the probable intent of Congress.
Pub. L. 98–369, § 453(b)(3)llllSubsec. (p)(4)(F)(i). , which directed that “()(6), (7), (8), or (9)” be substituted for “()(6) or (7)”, was executed by substituting “()(6), (7), (8), or (9)” for “()(6), (7), or (8)” to reflect the probable intent of Congress.
Pub. L. 98–378, § 21(f)(4)Subsec. (p)(4)(F)(ii). , substituted “(10), or (11)” for “or (10)”.
Pub. L. 98–369, § 2653(b)(3)(B)(iii)ll, substituted “()(1), (2), (3), (5), or (10)” for “()(1), (2), (3), or (5)”.
Pub. L. 98–21, § 121(c)(3)(A)1983—Subsec. (h)(6). , added par. (6).
Pub. L. 97–45231 U.S.C. 952Subsec. (m)(2). substituted “sections 3711, 3717, and 3718 of title 31” for “section 3 of the Federal Claims Collection Act of 1966 ()”, wherever appearing.
Pub. L. 98–21, § 121(c)(3)(B)Subsec. (p)(4). , inserted “(h)(6),” after “(h)(2),” in introductory provisions.
Pub. L. 98–21, § 121(c)(3)(B)Subsec. (p)(4)(F)(ii). , inserted “(h)(6),” after “(h)(2),”.
Pub. L. 97–365, § 8(c)(1)1982—Subsec. (a)(3). , substituted “paragraph (2) or (4)(B) of subsection (m)” for “subsection (m)(4)(B)”.
Pub. L. 97–248, § 356(a)Subsec. (i)(1) to (5). , added pars. (1) to (5). Former pars. (1) to (5) were struck out.
Pub. L. 97–248, § 356(a)Subsec. (i)(6). , added par. (6). Former par. (6) redesignated (7).
Pub. L. 97–258, § 3(f)(4)section 713 of title 3131 U.S.C. 67Pub. L. 97–248Subsec. (i)(7). , substituted “, United States Code” for “section 117 of the Budget and Accounting Procedures Act of 1950 ()” 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, §§ 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)”.
lPub. L. 97–365, § 7(a)Subsec. ()(3). , 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.
lPub. L. 97–258, § 3(f)(5)section 330 of title 31section 3 of the Act of July 7, 188423 Stat. 25831 U.S.C. 1026Subsec. ()(4)(A)(ii). , substituted “, United States Code” for “ (; )”.
Pub. L. 97–365, § 8(a)Subsec. (m)(2). , designated existing provisions as subpar. (A), inserted reference to exception provided by subpar. (B) and substituted “disclose the mailing address of a taxpayer for use by officers, employees, or agents of a Federal agency for purposes of locating such taxpayer” for “disclose the mailing address of a taxpayer to officers and employees of an agency personally and directly engaged in, and solely for their use in, preparation for any administrative or judicial proceeding (or investigation which may result in such a proceeding)”, and added subpar. (B).
Pub. L. 97–258, § 3(f)(6)section 3711 of title 31, substituted “, United States Code” for “section 3 of the Federal Claims Collection Act of 1966”.
Pub. L. 97–248, § 356(b)(1)(A)Subsec. (p)(3)(A). , substituted “(7)(A)(ii)” for “(6)(A)(ii)”.
Pub. L. 97–365, § 7(b)(1)llSubsec. (p)(3)(C)(i). , substituted “()(6)” for “()(3) or (6)”.
Pub. L. 97–248, § 356(b)(1)(B), inserted “, (i)(3)(B)(i),” after “described in subsection (d)”.
Pub. L. 97–248, § 356(b)(1)(C)Subsec. (p)(3)(C)(i)(II). , inserted “or otherwise” after “such requests”.
Pub. L. 97–365, § 7(b)(2)lllllololSubsec. (p)(4). , substituted “()(1), (2), (3),” for “()(1), (2),” and “()(6),” for “()(3), (6),” in introductory provisions, and in subpar. (F)(ii) substituted “()(1), (2), (3), or (5), or ()(1),” for “()(1), (2), or (5), or ()(1), the commission described in subsection ()(3)”.
Pub. L. 97–365, § 8(b), inserted last sentence providing that in the case of any agency which receives any mailing address under subsection (m)(2) or (4) and which discloses any such mailing address to any agent, this paragraph shall apply to such agency and each such agent (except that, in the case of an agent, any report to the Secretary or other action with respect to the Secretary shall be made or taken through such agency).
Pub. L. 97–248, § 356(b)(1)(D), (E), substituted “(i)(1), (2), (3), or (5)” for “(i)(1), (2), or (5)” wherever appearing, and inserted “, (i)(3)(B)(i),” after “(d)” wherever appearing.
Pub. L. 97–248, § 356(b)(1)(F)Subsec. (p)(6)(B)(i). , substituted “subsection (i)(7)(A)(ii)” for “subsection (i)(6)(A)(ii)”.
Pub. L. 97–341981—Subsec. (b)(2). inserted prohibition against disclosure of methods for selection of tax returns for audit.
Pub. L. 96–5981980—Subsec. (d). 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).
Pub. L. 96–589, § 3(c)(1)Subsec. (e)(4). , 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.
Pub. L. 96–589, § 3(c)(1)Subsec. (e)(5). , added par. (5). Former par. (5) redesignated (6).
Pub. L. 96–589, § 3(c)(1)Subsec. (e)(6). , (2), redesignated former par. (5) as (6), and in par. (6) as so redesignated, inserted reference to par. (5). Former par. (6) redesignated (7).
Pub. L. 96–589, § 3(c)(1)Subsec. (e)(7). , redesignated former par. (6) as (7).
lPub. L. 96–249, § 127(a)(1)Pub. L. 96–611, § 11(a)(1)Pub. L. 98–369, § 453(b)(5)Pub. L. 96–249lPub. L. 96–611Pub. L. 98–369Subsec. ()(7). , as amended by , and , added par. (7). Paragraph as originally enacted by was designated subsec. (i)(7), but was redesignated subsec. ()(7) through amendment by and .
lPub. L. 96–265, § 408(a)(1)Pub. L. 96–611, § 11(a)(2)(A)Pub. L. 96–265Pub. L. 96–611Subsec. ()(8). , as amended by , added par. (8). Paragraph as originally enacted by was designated (7), but was redesignated (8) through the amendment by .
Pub. L. 96–499Subsec. (m)(4)(A). 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.
Pub. L. 96–499Subsec. (m)(4)(B). substituted references to Secretary of Education for references to Commissioner of Education, designated existing provisions in part as cl. (ii), and added cl. (i).
Pub. L. 96–265, § 408(a)(2)(A)Pub. L. 96–611, § 11(a)(2)(B)(i)llSection 408(a)(2)(A) of Pub. L. 96–265Pub. L. 96–611lPub. L. 96–611Subsec. (p)(3)(A). , as amended by , substituted “()(1), (4)(B), (5), (7), or (8)” for “()(1), (4)(B), (5), or (7)”. was amended by to reflect the redesignations of subsec. ()(7) and (8) by .
Pub. L. 96–249, § 127(a)(2)(A)ll, substituted “()(1), (4)(B), (5), or (7)” for “()(1) or (4)(B) or (5)”.
Pub. L. 96–265, § 408(a)(2)(B)Pub. L. 96–611, § 11(a)(2)(B)(ii)llSection 408(a)(2)(B) of Pub. L. 96–265Pub. L. 96–611lPub. L. 96–611Subsec. (p)(4). , as amended by , substituted “()(3), (6), (7), or (8)” for “()(3), (6), or (7)” in introductory provisions. was amended by to reflect the redesignations of subsec. ()(7) and (8) by .
Pub. L. 96–249, § 127(a)(2)(B)ll, substituted “()(3), (6), or (7)” for “()(3) or (6)” in provisions preceding subpar. (A).
Pub. L. 96–265, § 408(a)(2)(C)Pub. L. 96–611, § 11(a)(2)(B)(iii)llSection 408(a)(2)(C) of Pub. L. 96–265Pub. L. 96–611lPub. L. 96–611Subsec. (p)(4)(F)(i). , as amended by , substituted “()(6), (7), or (8)” for “()(6) or (7)”. was amended by to reflect the redesignations of subsec. ()(7) and (8) by .
Pub. L. 96–249ll, 127(a)(2)(C), substituted “()(6) or (7)” for “()(6)”.
Pub. L. 95–600, § 701(bb)(1)(B)1978—Subsec. (a)(3). , inserted “, subsection (m)(4)(B),” after “subsection (e)(1)(D)(iii)”.
Pub. L. 95–600, § 701(bb)(2)Subsec. (d). , inserted “31,” after “21, 23, 24,”.
Pub. L. 95–600, § 503(a)Subsec. (h)(2). , 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”.
Pub. L. 95–600, § 503(b)(1)Subsec. (h)(2)(A). , 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”.
Pub. L. 95–600, § 503(b)(2)Subsec. (h)(4)(A). , 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”.
Pub. L. 95–600, § 701(bb)(3)Subsec. (i)(2), (3). , (4), inserted provisions relating to name and address of taxpayer not being treated as return information.
Pub. L. 95–600, § 701(bb)(5)Subsec. (k)(4). , struck out reference to income tax in heading and inserted provisions relating to gift and estate tax and exchange of tax information.
Pub. L. 95–600, § 701(bb)(1)(A)Subsec. (m). , reenacted pars. (1) to (3) without change and added par. (4).
Pub. L. 95–2101977—Subsec. (m). 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).
Pub. L. 94–4551976— 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.
Pub. L. 94–202Subsec. (g). added subsec. (g) relating to disclosure of information to Secretary of Health, Education, and Welfare.
Pub. L. 93–4061974—Subsec. (g). added subsec. (g) relating to disclosure of information with respect to deferred compensation plans.
Pub. L. 89–7131966— 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.
Pub. L. 89–441965—Subsec. (a)(2). substituted “B and C” for “B, C, and D”.
Pub. L. 88–5631964—Subsec. (a)(2). inserted reference to chapter 41.
Statutory Notes and Related Subsidiaries
Change of Name
section 321 of Pub. L. 101–650section 631 of Title 28Words “magistrate judge” substituted for “magistrate” wherever appearing in subsec. (i) pursuant to , set out as a note under , Judiciary and Judicial Procedure.
Effective Date of 2020 Amendment
Pub. L. 116–260, div. N, title II, § 283(c)134 Stat. 1985
Pub. L. 116–260, div. N, title II, § 284(a)(4)134 Stat. 1986
Pub. L. 116–260, div. FF, title I, § 102(c)134 Stat. 3084
Pub. L. 116–260, div. FF, title I, § 103(a)(4)134 Stat. 3086
Pub. L. 116–136, div. A, title III, § 3516(b)134 Stat. 407
Effective Date of 2019 Amendment
Pub. L. 116–91, § 3(d)133 Stat. 1192
Pub. L. 116–25, title I, § 1405(c)(1)133 Stat. 1000
Pub. L. 116–25, title II, § 2004(c)133 Stat. 1004
Pub. L. 116–25, title II, § 2202(c)133 Stat. 1012
Effective Date of 2016 Amendment
Pub. L. 114–184, § 2(c)130 Stat. 537
Effective Date of 2015 Amendment
Pub. L. 114–113, div. Q, title IV, § 403(b)129 Stat. 3118
Pub. L. 114–94, div. C, title XXXII, § 32102(g)(3)129 Stat. 1736
Effective Date of 2013 Amendment
Pub. L. 112–240, title II, § 209(c)126 Stat. 2326
Effective Date of 2010 Amendment
Pub. L. 111–198, § 4(e)124 Stat. 1357
Effective Date of 2009 Amendment
Pub. L. 111–3section 3 of Pub. L. 111–3section 1396 of Title 42Except as otherwise provided, amendment by effective , see , set out as an Effective Date note under , The Public Health and Welfare.
Pub. L. 111–3, title VII, § 702(f)(3)123 Stat. 111
Effective Date of 2008 Amendment
Pub. L. 110–428, § 2(d)122 Stat. 4840
Pub. L. 110–343, div. C, title IV, § 402(c)122 Stat. 3876
Pub. L. 110–328section 6402 of this titlesection 3(e) of Pub. L. 110–328section 3304 of this titleAmendment by applicable to refunds payable under on or after , see , set out as a note under .
Pub. L. 110–234Pub. L. 110–246Pub. L. 110–234section 4 of Pub. L. 110–246section 8701 of Title 7Amendment of this section and repeal of by effective , the date of enactment of , except as otherwise provided, see , set out as a note under , Agriculture.
Pub. L. 110–246section 4407 of Pub. L. 110–246section 1161 of Title 2Amendment by section 4002(b)(1)(B), (H), (2)(O) of effective , see , set out as a note under , The Congress.
Pub. L. 110–245, title I, § 108(c)122 Stat. 1631
Effective Date of 2007 Amendment
Pub. L. 110–142, § 8(c)(2)121 Stat. 1807
Pub. L. 110–28section 8246(c) of Pub. L. 110–28section 6060 of this titleAmendment by applicable to returns prepared after , see , set out as a note under .
Effective Date of 2006 Amendment
Pub. L. 109–432, div. A, title I, § 122(a)(2)120 Stat. 2944
Pub. L. 109–432, div. A, title I, § 122(b)(2)120 Stat. 2944
Pub. L. 109–432, div. A, title I, § 122(c)(2)120 Stat. 2944
Pub. L. 109–432, div. A, title IV, § 421(c)120 Stat. 2972
Pub. L. 109–280, title XII, § 1224(c)120 Stat. 1093
Effective Date of 2005 Amendment
Pub. L. 109–135, title III, § 305(a)(2)119 Stat. 2609
Pub. L. 109–135, title III, § 305(b)(2)119 Stat. 2609
Pub. L. 109–135, title III, § 305(c)(2)119 Stat. 2609
Pub. L. 109–135, title IV, § 406(b)119 Stat. 2634
Effective Date of 2004 Amendments
Pub. L. 108–357section 413(d)(2) of Pub. L. 108–357section 1 of this titleAmendment by applicable to disclosures of return or return information with respect to taxable years beginning after , see , set out as an Effective and Termination Dates of 2004 Amendments note under .
Pub. L. 108–311, title III, § 311(b)118 Stat. 1181
Pub. L. 108–311, title III, § 320(c)118 Stat. 1182
In general .—
Subsection (b).—
Effective Date of 2003 Amendment
Pub. L. 108–89, title II, § 201(b)117 Stat. 1132
Effective Date of 2002 Amendments
Pub. L. 107–296section 4 of Pub. L. 107–296section 101 of Title 6Amendment by effective 60 days after , see , set out as an Effective Date note under , Domestic Security.
Pub. L. 107–147, title IV, § 416(c)(2)116 Stat. 55
Pub. L. 107–134, title II, § 201(d)115 Stat. 2444
Effective Date of 2000 Amendment
Pub. L. 106–554Pub. L. 106–554section 6110 of this titleAmendment by section 1(a)(7) [title III, § 304(a)] of effective , see section 1(a)(7) [title III, § 304(d)] of , set out as a note under .
Pub. L. 106–554Pub. L. 105–206Pub. L. 106–554section 6015 of this titleAmendment by section 1(a)(7) [title III, § 313(c)] of effective as if included in the provisions of the Internal Revenue Service Restructuring and Reform Act of 1998, , to which such amendment relates, see section 1(a)(7) [title III, § 313(f)] of , set out as a note under .
Effective Date of 1999 Amendment
Pub. L. 106–170, title V, § 521(a)(3)113 Stat. 1925
Effective Date of 1998 Amendments
Pub. L. 105–277Pub. L. 105–206section 4002(k) of Pub. L. 105–277section 1 of this titleAmendment by section 4002(a), (h) of effective as if included in the provision of the Internal Revenue Service Restructuring and Reform Act of 1998, , to which such amendment relates, see , set out as a note under .
Pub. L. 105–277, div. J, title IV, § 4006(a)(3)112 Stat. 2681–912
section 1101(b) of Pub. L. 105–206section 1101(d) of Pub. L. 105–206section 7802 of this titleAmendment by effective , see , set out as a note under .
Pub. L. 105–206, title III, § 3702(c)112 Stat. 777
Pub. L. 105–206, title III, § 3708(b)112 Stat. 779
Pub. L. 105–206, title III, § 3711(d)112 Stat. 781
Pub. L. 105–206, title VI, § 6019(d)112 Stat. 823
section 6023(22) of Pub. L. 105–206section 6023(32) of Pub. L. 105–206section 34 of this titleAmendment by effective , see , set out as a note under .
Pub. L. 105–206Pub. L. 105–34section 6024 of Pub. L. 105–206section 1 of this titleAmendment by sections 6007(f)(4), 6009(d), and 6012(b)(2), (4) of effective, except as otherwise provided, as if included in the provisions of the Taxpayer Relief Act of 1997, , to which such amendment relates, see , set out as a note under .
Effective Date of 1997 Amendments
Pub. L. 105–34, title X, § 1023(b)111 Stat. 923
Pub. L. 105–34, title X, § 1026(c)111 Stat. 925
section 1201(b)(2) of Pub. L. 105–34section 1201(c) of Pub. L. 105–34section 59 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .
Pub. L. 105–34, title XII, § 1205(d)111 Stat. 998
Pub. L. 105–34, title XII, § 1283(c)111 Stat. 1038
Pub. L. 105–33Pub. L. 104–193section 5518(c) of Pub. L. 105–33section 51 of this titleAmendment by section 5514(a)(1), (2) of effective as if included in section 110 of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996, , at the time such section 110 became law, see , set out as a note under .
Pub. L. 105–33Pub. L. 105–33section 11721 of Pub. L. 105–33section 4246 of Title 18Amendment by section 11024(b)(1)–(7) of effective , except as otherwise provided in title XI of , see , set out as a note under , Crimes and Criminal Procedure.
Effective Date of 1996 Amendments
lPub. L. 104–193section 116 of Pub. L. 104–193section 601 of Title 42Amendment by section 110()(2), (4), (5) of effective , with transition rules relating to State options to accelerate such date, rules relating to claims, actions, and proceedings commenced before such date, rules relating to closing out of accounts for terminated or substantially modified programs and continuance in office of Assistant Secretary for Family Support, and provisions relating to termination of entitlement under AFDC program, see , as amended, set out as an Effective Date note under , The Public Health and Welfare.
section 316(g)(4) of Pub. L. 104–193Pub. L. 104–193section 654 of Title 42For effective date of amendment by , see section 395(a)–(c) of , set out as a note under .
Pub. L. 104–168, title IV, § 403(b)110 Stat. 1460
Pub. L. 104–168, title IX, § 902(b)110 Stat. 1466
Pub. L. 104–168, title XII, § 1206(c)110 Stat. 1473
Effective Date of 1994 Amendment
section 108(h)(6) of Pub. L. 103–296section 110(a) of Pub. L. 103–296section 401 of Title 42Amendment by effective , see , set out as a note under , The Public Health and Welfare.
Pub. L. 103–296, title III, § 311(c)108 Stat. 1526
Effective Date of 1993 Amendments
Pub. L. 103–182, title V, § 522(c)(1)107 Stat. 2161section 522 of Pub. L. 103–182Pub. L. 116–113, title VI, § 601134 Stat. 78, , , which provided that the amendments made by took effect on the date the North American Free Trade Agreement entered into force with respect to the United States (), was repealed by , , , effective on the date the USMCA entered into force ().
Pub. L. 103–66, title XIII, § 13401(b)107 Stat. 563
Pub. L. 103–66, title XIII, § 13402(c)107 Stat. 565
Pub. L. 103–66, title XIII, § 13403(c)107 Stat. 565
Pub. L. 103–66, title XIII, § 13444(b)107 Stat. 570
In general .—
Special rule .—
Effective Date of 1990 Amendment
Pub. L. 101–508, title IV, § 4203(d)104 Stat. 1388–108Pub. L. 103–432, title I, § 151(c)(8)108 Stat. 4436
Pub. L. 103–432, title I, § 151(c)(8)108 Stat. 4436section 4203(d) of Pub. L. 101–508Pub. L. 101–508[, , , provided that the amendment made by that section to , set out above, is effective as if included in the enactment of .]
section 11101(d)(6) of Pub. L. 101–508section 11101(e) of Pub. L. 101–508section 1 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .
section 11212(b)(3) of Pub. L. 101–508section 11212(f)(2) of Pub. L. 101–508section 4081 of this titleAmendment by effective , see , set out as a note under .
Pub. L. 101–508, title XI, § 11313(b)104 Stat. 1388–455
Effective Date of 1989 Amendment
Pub. L. 101–239, title VI, § 6202(a)(1)(D)103 Stat. 2228
Effective Date of 1988 Amendments
Pub. L. 100–690, title VII, § 7601(b)(3)102 Stat. 4504Pub. L. 101–647, title XXXIII, § 3302(a)104 Stat. 4917
Pub. L. 100–690, title VII, § 7602(e)102 Stat. 4508
Pub. L. 100–647, title I, § 1012(bb)(3)(C)102 Stat. 3534
section 1014(e)(4) of Pub. L. 100–647Pub. L. 99–514section 1019(a) of Pub. L. 100–647section 1 of this titleAmendment by effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, , to which such amendment relates, see , set out as a note under .
Pub. L. 100–485, title VII, § 701(b)(3)102 Stat. 2426
In general .—
Special rule .—
Effective Date of 1986 Amendment
section 1411(b) of Pub. L. 99–514section 1411(c) of Pub. L. 99–514section 1 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .
Pub. L. 99–514, title XV, § 1568(b)100 Stat. 2764
Effective Date of 1985 Amendment
Pub. L. 99–92section 10(a) of Pub. L. 99–92section 296k of Title 42Amendment by effective , see , set out as a note under , The Public Health and Welfare.
Effective Date of 1984 Amendments
Pub. L. 98–378, § 21(g)98 Stat. 1326Pub. L. 99–514, § 2100 Stat. 2095
Pub. L. 98–369, div. A, title IV, § 449(b)98 Stat. 818
Pub. L. 98–369section 456(a) of Pub. L. 98–369section 5101 of this titleAmendment by section 453(a)–(b)(3), (6) of effective on first day of first calendar month which begins more than 90 days after , see , set out as an Effective Date note under .
section 2651(k) of Pub. L. 98–369lPub. L. 98–369section 1320b–7 of Title 42Amendment by effective , see section 2651()(1) of , set out as an Effective Date note under , The Public Health and Welfare.
section 2653(b)(3) of Pub. L. 98–369section 6402 of this titlesection 2653(c) of Pub. L. 98–369section 6402 of this titleAmendment by applicable to refunds payable under after , see , as amended, set out as a note under .
section 2663(j)(5)(E) of Pub. L. 98–369section 2664(b) of Pub. L. 98–369section 401 of Title 42Amendment by effective , 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 , set out as a note under , The Public Health and Welfare.
Effective Date of 1983 Amendment
Pub. L. 98–21section 121(g) of Pub. L. 98–21section 86 of this titleAmendment by applicable to benefits received after , in taxable years ending after such date, except for any portion of a lump-sum payment of social security benefits received after , if the generally applicable payment date for such portion was before , see , set out as an Effective Date note under .
Effective Date of 1982 Amendments
Pub. L. 97–365, § 7(c)96 Stat. 1753
Pub. L. 97–365, § 8(d)96 Stat. 1754
Pub. L. 97–248, title III, § 356(c)96 Stat. 645
Pub. L. 97–248, title III, § 358(c)96 Stat. 648
Effective Date of 1981 Amendment
Pub. L. 97–34, title VII, § 701(b)95 Stat. 340
Effective Date of 1980 Amendments
Pub. L. 96–611, § 11(a)(3)94 Stat. 3574
Pub. L. 96–598, § 3(b)94 Stat. 3488
Pub. L. 96–589section 7(b) of Pub. L. 96–589section 108 of this titleAmendment by applicable to bankruptcy cases commencing more than 90 days after , see , set out as a note under .
Pub. L. 96–499, title III, § 302(c)94 Stat. 2604
Pub. L. 96–265, title IV, § 408(a)(3)94 Stat. 468
Pub. L. 96–249, title I, § 127(a)(3)94 Stat. 366
Effective Date of 1978 Amendment
Pub. L. 95–600, title VII, § 701(bb)(8)92 Stat. 2923
Effective Date of 1976 Amendment
Pub. L. 94–455, title XII, § 1202(i)90 Stat. 1688
Effective Date of 1974 Amendment
Pub. L. 93–406, title II, § 1022(h)88 Stat. 941, , , provided that the amendment made by that section is effective .
Effective Date of 1966 Amendment
Pub. L. 89–713section 6 of Pub. L. 89–713section 6091 of this titleAmendment by effective , see , set out as a note under .
Effective Date of 1965 Amendment
Pub. L. 89–44, title VII, § 701(e)79 Stat. 157
Regulations
Pub. L. 106–170, title V, § 521(c)113 Stat. 1927
Pub. L. 105–33, title XI, § 11024(c)111 Stat. 722
Pub. L. 103–182, title V, § 522(c)(2)107 Stat. 2161lPub. L. 116–113, title VI, § 601134 Stat. 78, , , which required temporary regulations to carry out subsec. ()(14) of this section to be issued no later than 90 days after , was repealed by , , , effective on the date the USMCA entered into force ().
Construction of 2002 Amendment
Pub. L. 107–210section 203(f) of Pub. L. 107–210section 35 of this titleNothing in amendment by , other than provisions relating to COBRA continuation coverage and reporting requirements, to be construed as creating new mandate on any party regarding health insurance coverage, see , set out as a Construction note under .
Transfer of Functions
section 542 of Title 6For transfer of the functions, personnel, assets, and obligations of the United States Secret Service, including the functions of the Secretary of the Treasury relating thereto, to the Secretary of Homeland Security, and for treatment of related references, see sections 381, 551(d), 552(d), and 557 of Title 6, Domestic Security, and the Department of Homeland Security Reorganization Plan of , as modified, set out as a note under .
section 542 of Title 6Pub. L. 107–296section 211 of Title 6Pub. L. 114–125section 802(b) of Pub. L. 114–125section 211 of Title 6For transfer of functions, personnel, assets, and liabilities of the United States Customs Service of the Department of the Treasury, including functions of the Secretary of the Treasury relating thereto, to the Secretary of Homeland Security, and for treatment of related references, see sections 203(1), 551(d), 552(d), and 557 of Title 6, Domestic Security, and the Department of Homeland Security Reorganization Plan of , as modified, set out as a note under . For establishment of U.S. Customs and Border Protection in the Department of Homeland Security, treated as if included in as of , see , as amended generally by , and , set out as a note under .
Requirement To Designate the Inspector General of the Department of Education as an Authorized Person
Pub. L. 116–91, § 3(e)133 Stat. 1192
Report to Treasury
Pub. L. 116–91, § 3(f)133 Stat. 1192
Report to Congress
Pub. L. 116–91, § 3(g)133 Stat. 1192
Disclosure of Taxpayer Information for Third-Party Income Verification
Pub. L. 116–25, title II, § 2201133 Stat. 1011
In General .—
Qualified Disclosure .—
Application of Security Standards .—
User Fee.—
In general .—
Deposit of collections .—
Annual Report Regarding Advance Pricing Agreements
Pub. L. 106–170, title V, § 521(b)113 Stat. 1925
In general .—
Contents of report .—
Confidentiality .—
First report .—
Procedures for Authorizing Disclosure Electronically
Pub. L. 105–206, title II, § 2003(e)112 Stat. 725
Electronic Access to Account Information
Pub. L. 105–206, title II, § 2005112 Stat. 726
In General .—
Report .—
Confidentiality of Tax Return Information
Pub. L. 105–206, title III, § 3802112 Stat. 782
Combined Employment Tax Reporting Demonstration Project
Pub. L. 105–34, title IX, § 976(a)111 Stat. 898
In General .—
Description of Demonstration Project .—
Procedures and Policies To Safeguard Confidentiality of Taxpayer Information
Pub. L. 109–115, div. A, title II, § 203119 Stat. 2438, , , which provided that the Internal Revenue Service was to institute and enforce policies and procedures that would safeguard the confidentiality of taxpayer information, was from the Department of the Treasury Appropriations Act, 2006 and was repeated in provisions of subsequent appropriations acts which are not set out in the Code. Similar provisions were also contained in the following prior appropriations acts:
Pub. L. 108–447, div. H, title II, § 203118 Stat. 3240, , .
Pub. L. 108–199, div. F, title II, § 203118 Stat. 318, , .
Pub. L. 108–7, div. J, title I, § 103117 Stat. 437, , .
Pub. L. 107–67, title I, § 103115 Stat. 523, , .
Pub. L. 106–554, § 1(a)(3) [title I, § 103]114 Stat. 2763, , , 2763A–132.
Pub. L. 106–58, title I, § 103113 Stat. 437, , .
Pub. L. 105–277, div. A, § 101(h) [title I, § 105]112 Stat. 2681–480, , , 2681–488.
Pub. L. 105–61, title I, § 105111 Stat. 1282, , .
Pub. L. 104–208, div. A, title I, § 101(f) [title I, § 114]110 Stat. 3009–314, , , 3009–325.
Pub. L. 104–52, title I, § 105109 Stat. 476, , .
Confidentiality of Tax Return Information
Pub. L. 101–647, title XXXIII, § 3304104 Stat. 4918
In General .—
Definitions .—
Section 2653 of Pub. L. 98–369Clarification of Congressional Intent as to Scope of Amendments by
section 2653 of Pub. L. 98–369section 9402(b) of Pub. L. 100–203section 6402 of this titleFor provisions that nothing in amendments by 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 , set out as a note under .
Plan Amendments Not Required Until January 1, 1989
Pub. L. 99–514section 1140 of Pub. L. 99–514section 401 of this titleFor provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§ 1101–1147 and 1171–1177] or title XVIII [§§ 1800–1899A] of 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 , see , as amended, set out as a note under .
Reimbursement of Costs of Supplying Information Necessary for Administration of Federal Retirement Systems
Pub. L. 99–335, title III, § 310(c)100 Stat. 608Pub. L. 99–514, § 2100 Stat. 2095
Taxpayer Identifying Number; Persons Applying For Loans Under Federal Loan Programs Required To Furnish
Pub. L. 97–365, § 496 Stat. 1751section 7701 of Title 31Pub. L. 103–272108 Stat. 1363, , , which required that each Federal agency administering an included Federal loan program require persons applying for loans to furnish their taxpayer identifying numbers, was repealed and restated in , Money and Finance, by , §§ 4(f)(1)(Y)(i), 7(b), , , 1379.
Individuals Exposed to Occupational Hazards During Military Service; Procedures Applicable for Locating
Pub. L. 96–128, title V, § 50293 Stat. 987Pub. L. 96–466, title VII, § 70294 Stat. 2215Pub. L. 102–54, § 14(g)(3)105 Stat. 288Pub. L. 102–83, § 6(e)105 Stat. 407
Pub. L. 96–466, title VIII, § 802(g)(2)94 Stat. 2218
Executive Documents
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 |
11201 | 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, , 51 F.R. 7237.
Executive Order No. 11805
Ex. Ord. No. 11805, , 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, , 51 F.R. 7237.