26 USC 6103: Tax return information
About This Project
This project uses data compiled by the Sunshine in Government initiative, a coalition of journalism and transparency groups. SGI compiled data from federal agency annual FOIA reports to track how often b(3) exemptions were used. SGI also standardized the exemptions since some agencies used slightly different citations of the same laws. In some cases, agencies listed general laws without specifying a section under which information was withheld. This project does not include information from agencies that use no b(3) exemptions in 2008 or 2009. ProPublica compiled information about FOIA denials.
| Department | Claims |
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| Dept. of Homeland Security | 930.0 |
| Dept. of Justice | 137.0 |
| Social Security Administration | 133.0 |
| Agency for International Development | 49.0 |
| National Archives and Records Administration | 6.0 |
| Dept. of Defense | 4.0 |
| Dept. of Commerce | 1.0 |
| Small Business Administration | 1.0 |
| Dept. of Labor | 1.0 |
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| American Battle Monuments Commission | 1.0 |
TITLE 26--INTERNAL REVENUE CODE
Subtitle F--Procedure and Administration
CHAPTER 61--INFORMATION AND RETURNS
Subchapter B--Miscellaneous Provisions
Sec. 6103. Confidentiality and disclosure of returns and return
information
(a) General rule
Returns and return information shall be confidential, and except as
authorized by this title--
(1) no officer or employee of the United States,
(2) no officer or employee of any State, any local law
enforcement agency receiving information under subsection (i)(7)(A),
any local child support enforcement agency, or any local agency
administering a program listed in subsection (l)(7)(D) who has or
had access to returns or return information under this section or
section 6104(c), and
(3) no other person (or officer or employee thereof) who has or
had access to returns or return information under subsection
(e)(1)(D)(iii), paragraph (6), (12), (16), (19), or (20) of
subsection (l), paragraph (2) or (4)(B) of subsection (m), or
subsection (n),
shall disclose any return or return information obtained by him in any
manner in connection with his service as such an officer or an employee
or otherwise or under the provisions of this section. For purposes of
this subsection, the term ``officer or employee'' includes a former
officer or employee.
(b) Definitions
For purposes of this section--
(1) Return
The term ``return'' means any tax or information return,
declaration of estimated tax, or claim for refund required by, or
provided for or permitted under, the provisions of this title
which is filed with the Secretary by, on behalf of, or with respect
to any person, and any amendment or supplement thereto, including
supporting schedules, attachments, or lists which are supplemental
to, or part of, the return so filed.
(2) Return information
The term ``return information'' means--
(A) a taxpayer's identity, the nature, source, or amount of
his income, payments, receipts, deductions, exemptions, credits,
assets, liabilities, net worth, tax liability, tax withheld,
deficiencies, overassessments, or tax payments, whether the
taxpayer's return was, is being, or will be examined or subject
to other investigation or processing, or any other data,
received by, recorded by, prepared by, furnished to, or
collected by the Secretary with respect to a return or with
respect to the determination of the existence, or possible
existence, of liability (or the amount thereof) of any person
under this title for any tax, penalty, interest, fine,
forfeiture, or other imposition, or offense,
(B) any part of any written determination or any background
file document relating to such written determination (as such
terms are defined in section 6110(b)) which is not open to
public inspection under section 6110,
(C) any advance pricing agreement entered into by a taxpayer
and the Secretary and any background information related to such
agreement or any application for an advance pricing agreement,
and
(D) any agreement under section 7121, and any similar
agreement, and any background information related to such an
agreement or request for such an agreement,
but such term does not include data in a form which cannot be
associated with, or otherwise identify, directly or indirectly, a
particular taxpayer. Nothing in the preceding sentence, or in any
other provision of law, shall be construed to require the disclosure
of standards used or to be used for the selection of returns for
examination, or data used or to be used for determining such
standards, if the Secretary determines that such disclosure will
seriously impair assessment, collection, or enforcement under the
internal revenue laws.
(3) Taxpayer return information
The term ``taxpayer return information'' means return
information as defined in paragraph (2) which is filed with, or
furnished to, the Secretary by or on behalf of the taxpayer to whom
such return information relates.
(4) Tax administration
The term ``tax administration''--
(A) means--
(i) the administration, management, conduct, direction,
and supervision of the execution and application of the
internal revenue laws or related statutes (or equivalent
laws and statutes of a State) and tax conventions to which
the United States is a party, and
(ii) the development and formulation of Federal tax
policy relating to existing or proposed internal revenue
laws, related statutes, and tax conventions, and
(B) includes assessment, collection, enforcement,
litigation, publication, and statistical gathering functions
under such laws, statutes, or conventions.
(5) State
(A) In general
The term ``State'' means--
(i) 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,
(ii) 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, and
(iii) for purposes of subsections (a)(2), (b)(4),
(d)(1), (h)(4), and (p), any governmental entity--
(I) which is formed and operated by a qualified
group of municipalities, and
(II) with which the Secretary (in his sole
discretion) has entered into an agreement regarding
disclosure.
(B) Regional income tax agencies
For purposes of subparagraph (A)(iii)--
(i) Qualified group of municipalities
The term ``qualified group of municipalities'' means,
with respect to any governmental entity, 2 or more
municipalities--
(I) each of which imposes a tax on income or wages,
(II) each of which, under the authority of a State
statute, administers the laws relating to the imposition
of such taxes through such entity, and
(III) which collectively have a population in excess
of 250,000 (as determined under the most recent
decennial United States census data available).
(ii) References to State law, etc.
For purposes of applying subparagraph (A)(iii) to the
subsections referred to in such subparagraph, any reference
in such subsections to State law, proceedings, or tax
returns shall be treated as references to the law,
proceedings, or tax returns, as the case may be, of the
municipalities which form and operate the governmental
entity referred to in such subparagraph.
(iii) Disclosure to contractors and other agents
Notwithstanding any other provision of this section, no
return or return information shall be disclosed to any
contractor or other agent of a governmental entity referred
to in subparagraph (A)(iii) unless such entity, to the
satisfaction of the Secretary--
(I) has requirements in effect which require each
such contractor or other agent which would have access
to returns or return information to provide safeguards
(within the meaning of subsection (p)(4)) to protect the
confidentiality of such returns or return information,
(II) agrees to conduct an on-site review every 3
years (or a mid-point review in the case of contracts or
agreements of less than 3 years in duration) of each
contractor or other agent to determine compliance with
such requirements,
(III) submits the findings of the most recent review
conducted under subclause (II) to the Secretary as part
of the report required by subsection (p)(4)(E), and
(IV) certifies to the Secretary for the most recent
annual period that such contractor or other agent is in
compliance with all such requirements.
The certification required by subclause (IV) shall include the
name and address of each contractor and other agent, a
description of the contract or agreement with such contractor or
other agent, and the duration of such contract or agreement. The
requirements of this clause shall not apply to disclosures
pursuant to subsection (n) for purposes of Federal tax
administration and a rule similar to the rule of subsection
(p)(8)(B) shall apply for purposes of this clause.
(6) Taxpayer identity
The term ``taxpayer identity'' means the name of a person with
respect to whom a return is filed, his mailing address, his taxpayer
identifying number (as described in section 6109), or a combination
thereof.
(7) Inspection
The terms ``inspected'' and ``inspection'' mean any examination
of a return or return information.
(8) Disclosure
The term ``disclosure'' means the making known to any person in
any manner whatever a return or return information.
(9) Federal agency
The term ``Federal agency'' means an agency within the meaning
of section 551(1) of title 5, United States Code.
(10) Chief executive officer
The term ``chief executive officer'' means, with respect to any
municipality, any elected official and the chief official (even if
not elected) of such municipality.
(11) Terrorist incident, threat, or activity
The term ``terrorist incident, threat, or activity'' means an
incident, threat, or activity involving an act of domestic terrorism
(as defined in section 2331(5) of title 18, United States Code) or
international terrorism (as defined in section 2331(1) of such
title).
(c) Disclosure of returns and return information to designee of taxpayer
The Secretary may, subject to such requirements and conditions as he
may prescribe by regulations, disclose the return of any taxpayer, or
return information with respect to such taxpayer, to such person or
persons as the taxpayer may designate in a request for or consent to
such disclosure, or to any other person at the taxpayer's request to the
extent necessary to comply with a request for information or assistance
made by the taxpayer to such other person. However, return information
shall not be disclosed to such person or persons if the Secretary
determines that such disclosure would seriously impair Federal tax
administration.
(d) Disclosure to State tax officials and State and local law
enforcement agencies
(1) In general
Returns and return information with respect to taxes imposed by
chapters 1, 2, 6, 11, 12, 21, 23, 24, 31, 32, 44, 51, and 52 and
subchapter D of chapter 36 shall be open to inspection by, or
disclosure to, any State agency, body, or commission, or its legal
representative, which is charged under the laws of such State with
responsibility for the administration of State tax laws for the
purpose of, and only to the extent necessary in, the administration
of such laws, including any procedures with respect to locating any
person who may be entitled to a refund. Such inspection shall be
permitted, or such disclosure made, only upon written request by the
head of such agency, body, or commission, and only to the
representatives of such agency, body, or commission designated in
such written request as the individuals who are to inspect or to
receive the returns or return information on behalf of such agency,
body, or commission. Such representatives shall not include any
individual who is the chief executive officer of such State or who
is neither an employee or legal representative of such agency, body,
or commission nor a person described in subsection (n). However,
such return information shall not be disclosed to the extent that
the Secretary determines that such disclosure would identify a
confidential informant or seriously impair any civil or criminal tax
investigation.
(2) Disclosure to State audit agencies
(A) In general
Any returns or return information obtained under paragraph
(1) by any State agency, body, or commission may be open to
inspection by, or disclosure to, officers and employees of the
State audit agency for the purpose of, and only to the extent
necessary in, making an audit of the State agency, body, or
commission referred to in paragraph (1).
(B) State audit agency
For purposes of subparagraph (A), the term ``State audit
agency'' means any State agency, body, or commission which is
charged under the laws of the State with the responsibility of
auditing State revenues and programs.
(3) Exception for reimbursement under section 7624
Nothing in this section shall be construed to prevent the
Secretary from disclosing to any
State or local law enforcement agency which may receive a payment
under section 7624 the amount of the recovered taxes with respect to
which such a payment may be made.
(4) Availability and use of death information
(A) In general
No returns or return information may be disclosed under
paragraph (1) to any agency, body, or commission of any State
(or any legal representative thereof) during any period during
which a contract meeting the requirements of subparagraph (B) is
not in effect between such State and the Secretary of Health and
Human Services.
(B) Contractual requirements
A contract meets the requirements of this subparagraph if--
(i) such contract requires the State to furnish the
Secretary of Health and Human Services information
concerning individuals with respect to whom death
certificates (or equivalent documents maintained by the
State or any subdivision thereof) have been officially filed
with it, and
(ii) such contract does not include any restriction on
the use of information obtained by such Secretary pursuant
to such contract, except that such contract may provide that
such information is only to be used by the Secretary (or any
other Federal agency) for purposes of ensuring that Federal
benefits or other payments are not erroneously paid to
deceased individuals.
Any information obtained by the Secretary of Health and Human
Services under such a contract shall be exempt from disclosure
under section 552 of title 5, United States Code, and from the
requirements of section 552a of such title 5.
(C) Special exception
The provisions of subparagraph (A) shall not apply to any
State which on July 1, 1993, was not, pursuant to a contract,
furnishing the Secretary of Health and Human Services
information concerning individuals with respect to whom death
certificates (or equivalent documents maintained by the State or
any subdivision thereof) have been officially filed with it.
(5) Disclosure for combined employment tax reporting
(A) In general
The Secretary may disclose taxpayer identity information and
signatures to any agency, body, or commission of any State for
the purpose of carrying out with such agency, body, or
commission a combined Federal and State employment tax reporting
program approved by the Secretary. Subsections (a)(2) and (p)(4)
and sections 7213 and 7213A shall not apply with respect to
disclosures or inspections made pursuant to this paragraph.
(B) Termination
The Secretary may not make any disclosure under this
paragraph after December 31, 2007.
(6) Limitation on disclosure regarding regional income tax
agencies treated as States
For purposes of paragraph (1), inspection by or disclosure to an
entity described in subsection (b)(5)(A)(iii) shall be for the
purpose of, and only to the extent necessary in, the administration
of the laws of the member municipalities in such entity relating to
the imposition of a tax on income or wages. Such entity may not
redisclose any return or return information received pursuant to
paragraph (1) to any such member municipality.
(e) Disclosure to persons having material interest
(1) In general
The return of a person shall, upon written request, be open to
inspection by or disclosure to--
(A) in the case of the return of an individual--
(i) that individual,
(ii) the spouse of that individual if the individual and
such spouse have signified their consent to consider a gift
reported on such return as made one-half by him and one-half
by the spouse pursuant to the provisions of section 2513; or
(iii) the child of that individual (or such child's
legal representative) to the extent necessary to comply with
the provisions of section 1(g);
(B) in the case of an income tax return filed jointly,
either of the individuals with respect to whom the return is
filed;
(C) in the case of the return of a partnership, any person
who was a member of such partnership during any part of the
period covered by the return;
(D) in the case of the return of a corporation or a
subsidiary thereof--
(i) any person designated by resolution of its board of
directors or other similar governing body,
(ii) any officer or employee of such corporation upon
written request signed by any principal officer and attested
to by the secretary or other officer,
(iii) any bona fide shareholder of record owning 1
percent or more of the outstanding stock of such
corporation,
(iv) if the corporation was an S corporation, any person
who was a shareholder during any part of the period covered
by such return during which an election under section
1362(a) was in effect, or
(v) if the corporation has been dissolved, any person
authorized by applicable State law to act for the
corporation or any person who the Secretary finds to have a
material interest which will be affected by information
contained therein;
(E) in the case of the return of an estate--
(i) the administrator, executor, or trustee of such
estate, and
(ii) any heir at law, next of kin, or beneficiary under
the will, of the decedent, but only if the Secretary finds
that such heir at law, next of kin, or beneficiary has a
material interest which will be affected by information
contained therein; and
(F) in the case of the return of a trust--
(i) the trustee or trustees, jointly or separately, and
(ii) any beneficiary of such trust, but only if the
Secretary finds that such beneficiary has a material
interest which will be affected by information contained
therein.
(2) Incompetency
If an individual described in paragraph (1) is legally
incompetent, the applicable return shall, upon written request, be
open to inspection by or disclosure to the committee, trustee, or
guardian of his estate.
(3) Deceased individuals
The return of a decedent shall, upon written request, be open to
inspection by or disclosure to--
(A) the administrator, executor, or trustee of his estate,
and
(B) any heir at law, next of kin, or beneficiary under the
will, of such decedent, or a donee of property, but only if the
Secretary finds that such heir at law, next of kin, beneficiary,
or donee has a material interest which will be affected by
information contained therein.
(4) Title 11 cases and receivership proceedings
If--
(A) there is a trustee in a title 11 case in which the
debtor is the person with respect to whom the return is filed,
or
(B) substantially all of the property of the person with
respect to whom the return is filed is in the hands of a
receiver,
such return or returns for prior years of such person shall, upon
written request, be open to inspection by or disclosure to such
trustee or receiver, but only if the Secretary finds that such
trustee or receiver, in his fiduciary capacity, has a material
interest which will be affected by information contained therein.
(5) Individual's title 11 case
(A) In general
In any case to which section 1398 applies (determined
without regard to section 1398(b)(1)), any return of the debtor
for the taxable year in which the case commenced or any
preceding taxable year shall, upon written request, be open to
inspection by or disclosure to the trustee in such case.
(B) Return of estate available to debtor
Any return of an estate in a case to which section 1398
applies shall, upon written request, be open to inspection by or
disclosure to the debtor in such case.
(C) Special rule for involuntary cases
In an involuntary case, no disclosure shall be made under
subparagraph (A) until the order for relief has been entered by
the court having jurisdiction of such case unless such court
finds that such disclosure is appropriate for purposes of
determining whether an order for relief should be entered.
(6) Attorney in fact
Any return to which this subsection applies shall, upon written
request, also be open to inspection by or disclosure to the attorney
in fact duly authorized in writing by any of the persons described
in paragraph (1), (2), (3), (4), (5), (8), or (9) to inspect the
return or receive the information on his behalf, subject to the
conditions provided in such paragraphs.
(7) Return information
Return information with respect to any taxpayer may be open to
inspection by or disclosure to any person authorized by this
subsection to inspect any return of such taxpayer if the Secretary
determines that such disclosure would not seriously impair Federal
tax administration.
(8) Disclosure of collection activities with respect to
joint return
If any deficiency of tax with respect to a joint return is
assessed and the individuals filing such return are no longer
married or no longer reside in the same household, upon request in
writing by either of such individuals, the Secretary shall disclose
in writing to the individual making the request whether the
Secretary has attempted to collect such deficiency from such other
individual, the general nature of such collection activities, and
the amount collected. The preceding sentence shall not apply to any
deficiency which may not be collected by reason of section 6502.
(9) Disclosure of certain information where more than 1
person subject to penalty under section 6672
If the Secretary determines that a person is liable for a
penalty under section 6672(a) with respect to any failure, upon
request in writing of such person, the Secretary shall disclose in
writing to such person--
(A) the name of any other person whom the Secretary has
determined to be liable for such penalty with respect to such
failure, and
(B) whether the Secretary has attempted to collect such
penalty from such other person, the general nature of such
collection activities, and the amount collected.
(f) Disclosure to Committees of Congress
(1) Committee on Ways and Means, Committee on Finance, and
Joint Committee on Taxation
Upon written request from the chairman of the Committee on Ways
and Means of the House of Representatives, the chairman of the
Committee on Finance of the Senate, or the chairman of the Joint
Committee on Taxation, the Secretary shall furnish such committee
with any return or return information specified in such request,
except that any return or return information which can be associated
with, or otherwise identify, directly or indirectly, a particular
taxpayer shall be furnished to such committee only when sitting in
closed executive session unless such taxpayer otherwise consents in
writing to such disclosure.
(2) Chief of Staff of Joint Committee on Taxation
Upon written request by the Chief of Staff of the Joint
Committee on Taxation, the Sec
retary 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.
(3) Other committees
Pursuant to an action by, and upon written request by the
chairman of, a committee of the Senate or the House of
Representatives (other than a committee specified in paragraph (1))
specially authorized to inspect any return or return information by
a resolution of the Senate or the House of Representatives or, in
the case of a joint committee (other than the joint committee
specified in paragraph (1)) by concurrent resolution, the Secretary
shall furnish such committee, or a duly authorized and designated
subcommittee thereof, sitting in closed executive session, with any
return or return information which such resolution authorizes the
committee or subcommittee to inspect. Any resolution described in
this paragraph shall specify the purpose for which the return or
return information is to be furnished and that such information
cannot reasonably be obtained from any other source.
(4) Agents of committees and submission of information to
Senate or House of Representatives
(A) Committees described in paragraph (1)
Any committee described in paragraph (1) or the Chief of
Staff of the Joint Committee on Taxation shall have the
authority, acting directly, or by or through such examiners or
agents as the chairman of such committee or such chief of staff
may designate or appoint, to inspect returns and return
information at such time and in such manner as may be determined
by such chairman or chief of staff. Any return or return
information obtained by or on behalf of such committee pursuant
to the provisions of this subsection may be submitted by the
committee to the Senate or the House of Representatives, or to
both. The Joint Committee on Taxation may also submit such
return or return information to any other committee described in
paragraph (1), except that any return or return information
which can be associated with, or otherwise identify, directly or
indirectly, a particular taxpayer shall be furnished to such
committee only when sitting in closed executive session unless
such taxpayer otherwise consents in writing to such disclosure.
(B) Other committees
Any committee or subcommittee described in paragraph (3)
shall have the right, acting directly, or by or through no more
than four examiners or agents, designated or appointed in
writing in equal numbers by the chairman and ranking minority
member of such committee or subcommittee, to inspect returns and
return information at such time and in such manner as may be
determined by such chairman and ranking minority member. Any
return or return information obtained by or on behalf of such
committee or subcommittee pursuant to the provisions of this
subsection may be submitted by the committee to the Senate or
the House of Representatives, or to both, except that any return
or return information which can be associated with, or otherwise
identify, directly or indirectly, a particular taxpayer, shall
be furnished to the Senate or the House of Representatives only
when sitting in closed executive session unless such taxpayer
otherwise consents in writing to such disclosure.
(5) Disclosure by whistleblower
Any person who otherwise has or had access to any return or
return information under this section may disclose such return or
return information to a committee referred to in paragraph (1) or
any individual authorized to receive or inspect information under
paragraph (4)(A) if such person believes such return or return
information may relate to possible misconduct, maladministration, or
taxpayer abuse.
(g) Disclosure to President and certain other persons
(1) In general
Upon written request by the President, signed by him personally,
the Secretary shall furnish to the President, or to such employee or
employees of the White House Office as the President may designate
by name in such request, a return or return information with respect
to any taxpayer named in such request. Any such request shall
state--
(A) the name and address of the taxpayer whose return or
return information is to be disclosed,
(B) the kind of return or return information which is to be
disclosed,
(C) the taxable period or periods covered by such return or
return information, and
(D) the specific reason why the inspection or disclosure is
requested.
(2) Disclosure of return information as to Presidential
appointees and certain other Federal Government
appointees
The Secretary may disclose to a duly authorized representative
of the Executive Office of the President or to the head of any
Federal agency, upon written request by the President or head of
such agency, or to the Federal Bureau of Investigation on behalf of
and upon written request by the President or such head, return
information with respect to an individual who is designated as being
under consideration for appointment to a position in the executive
or judicial branch of the Federal Government. Such return
information shall be limited to whether such individual--
(A) has filed returns with respect to the taxes imposed
under chapter 1 for not more than the immediately preceding 3
years;
(B) has failed to pay any tax within 10 days after notice
and demand, or has been assessed any penalty under this title
for negligence, in the current year or immediately preceding 3
years;
(C) has been or is under investigation for possible criminal
offenses under the internal revenue laws and the results of any
such investigation; or
(D) has been assessed any civil penalty under this title for
fraud.
Within 3 days of the receipt of any request for any return
information with respect to any individual under this paragraph, the
Secretary shall notify such individual in writing that such
information has been requested under the provisions of this
paragraph.
(3) Restriction on disclosure
The employees to whom returns and return information are
disclosed under this subsection shall not disclose such returns and
return information to any other person except the President or the
head of such agency without the personal written direction of the
President or the head of such agency.
(4) Restriction on disclosure to certain employees
Disclosure of returns and return information under this
subsection shall not be made to any employee whose annual rate of
basic pay is less than the annual rate of basic pay specified for
positions subject to section 5316 of title 5, United States Code.
(5) Reporting requirements
Within 30 days after the close of each calendar quarter, the
President and the head of any agency requesting returns and return
information under this subsection shall each file a report with the
Joint Committee on Taxation setting forth the taxpayers with respect
to whom such requests were made during such quarter under this
subsection, the returns or return information involved, and the
reasons for such requests. The President shall not be required to
report on any request for returns and return information pertaining
to an individual who was an officer or employee of the executive
branch of the Federal Government at the time such request was made.
Reports filed pursuant to this paragraph shall not be disclosed
unless the Joint Committee on Taxation determines that disclosure
thereof (including identifying details) would be in the national
interest. Such reports shall be maintained by the Joint Committee on
Taxation for a period not exceeding 2 years unless, within such
period, the Joint Committee on Taxation determines that a disclosure
to the Congress is necessary.
(h) Disclosure to certain Federal officers and employees for purposes of
tax administration, etc.
(1) Department of the Treasury
Returns and return information shall, without written request,
be open to inspection by or disclosure to officers and employees of
the Department of the Treasury whose official duties require such
inspection or disclosure for tax administration purposes.
(2) Department of Justice
In a matter involving tax administration, a return or return
information shall be open to inspection by or disclosure to officers
and employees of the Department of Justice (including United States
attorneys) personally and directly engaged in, and solely for their
use in, any proceeding before a Federal grand jury or preparation
for any proceeding (or investigation which may result in such a
proceeding) before a Federal grand jury or any Federal or State
court, but only if--
(A) the taxpayer is or may be a party to the proceeding, or
the proceeding arose out of, or in connection with, determining
the taxpayer's civil or criminal liability, or the collection of
such civil liability in respect of any tax imposed under this
title;
(B) the treatment of an item reflected on such return is or
may be related to the resolution of an issue in the proceeding
or investigation; or
(C) such return or return information relates or may relate
to a transactional relationship between a person who is or may
be a party to the proceeding and the taxpayer which affects, or
may affect, the resolution of an issue in such proceeding or
investigation.
(3) Form of request
In any case in which the Secretary is authorized to disclose a
return or return information to the Department of Justice pursuant
to the provisions of this subsection--
(A) if the Secretary has referred the case to the Department
of Justice, or if the proceeding is authorized by subchapter B
of chapter 76, the Secretary may make such disclosure on his own
motion, or
(B) if the Secretary receives a written request from the
Attorney General, the Deputy Attorney General, or an Assistant
Attorney General for a return of, or return information relating
to, a person named in such request and setting forth the need
for the disclosure, the Secretary shall disclose return or
return the information so requested.
(4) Disclosure in judicial and administrative tax
proceedings
A return or return information may be disclosed in a Federal or
State judicial or administrative proceeding pertaining to tax
administration, but only--
(A) if the taxpayer is a party to the proceeding, or the
proceeding arose out of, or in connection with, determining the
taxpayer's civil or criminal liability, or the collection of
such civil liability, in respect of any tax imposed under this
title;
(B) if the treatment of an item reflected on such return is
directly related to the resolution of an issue in the
proceeding;
(C) if such return or return information directly relates to
a transactional relationship between a person who is a party to
the proceeding and the taxpayer which directly affects the
resolution of an issue in the proceeding; or
(D) to the extent required by order of a court pursuant to
section 3500 of title 18, United States Code, or rule 16 of the
Federal Rules of Criminal Procedure, such court being authorized
in the issuance of such order to give due consideration to
congressional policy favoring the confidentiality of returns and
return information as set forth in this title.
However, such return or return information shall not be disclosed as
provided in subparagraph (A), (B), or (C) if the Secretary
determines that such disclosure would identify a confidential
informant or seriously impair a civil or criminal tax investigation.
(5) Withholding of tax from social security benefits
Upon written request of the payor agency, the Secretary may
disclose available return information from the master files of the
Internal Revenue Service with respect to the address and status of
an individual as a nonresident alien or as a citizen or resident of
the United States to the Social Security Administration or the
Railroad Retirement Board (whichever is appropriate) for purposes of
carrying out its responsibilities for withholding tax under section
1441 from social security benefits (as defined in section 86(d)).
(6) Internal Revenue Service Oversight Board
(A) In general
Notwithstanding paragraph (1), and except as provided in
subparagraph (B), no return or return information may be
disclosed to any member of the Oversight Board described in
subparagraph (A) or (D) of section 7802(b)(1) or to any employee
or detailee of such Board by reason of their service with the
Board. Any request for information not permitted to be disclosed
under the preceding sentence, and any contact relating to a
specific taxpayer, made by any such individual to an officer or
employee of the Internal Revenue Service shall be reported by
such officer or employee to the Secretary, the Treasury
Inspector General for Tax Administration, and the Joint
Committee on Taxation.
(B) Exception for reports to the Board
If--
(i) the Commissioner or the Treasury Inspector General
for Tax Administration prepares any report or other matter
for the Oversight Board in order to assist the Board in
carrying out its duties; and
(ii) the Commissioner or such Inspector General
determines it is necessary to include any return or return
information in such report or other matter to enable the
Board to carry out such duties,
such return or return information (other than information
regarding taxpayer identity) may be disclosed to members,
employees, or detailees of the Board solely for the purpose of
carrying out such duties.
(i) Disclosure to Federal officers or employees for administration of
Federal laws not relating to tax administration
(1) Disclosure of returns and return information for use in
criminal investigations
(A) In general
Except as provided in paragraph (6), any return or return
information with respect to any specified taxable period or
periods shall, pursuant to and upon the grant of an ex parte
order by a Federal district court judge or magistrate 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 who
are personally and directly engaged in--
(i) preparation for any judicial or administrative
proceeding pertaining to the enforcement of a specifically
designated Federal criminal statute (not involving tax
administration) to which the United States or such agency is
or may be a party,
(ii) any investigation which may result in such a
proceeding, or
(iii) any Federal grand jury proceeding pertaining to
enforcement of such a criminal statute to which the United
States or such agency is or may be a party,
solely for the use of such officers and employees in such
preparation, investigation, or grand jury proceeding.
(B) Application for order
The Attorney General, the Deputy Attorney General, the
Associate Attorney General, any Assistant Attorney General, any
United States attorney, any special prosecutor appointed under
section 593 of title 28, United States Code, or any attorney in
charge of a criminal division organized crime strike force
established pursuant to section 510 of title 28, United States
Code, may authorize an application to a Federal district court
judge or magistrate judge for the order referred to in
subparagraph (A). Upon such application, such judge or
magistrate judge may grant such order if he determines on the
basis of the facts submitted by the applicant that--
(i) there is reasonable cause to believe, based upon
information believed to be reliable, that a specific
criminal act has been committed,
(ii) there is reasonable cause to believe that the
return or return information is or may be relevant to a
matter relating to the commission of such act, and
(iii) the return or return information is sought
exclusively for use in a Federal criminal investigation or
proceeding concerning such act, and the information sought
to be disclosed cannot reasonably be obtained, under the
circumstances, from another source.
(2) Disclosure of return information other than taxpayer
return information for use in criminal
investigations
(A) In general
Except as provided in paragraph (6), upon receipt by the
Secretary of a request which meets the requirements of
subparagraph (B) from the head of any Federal agency or the
Inspector General thereof, or, in the case of the Department of
Justice, the Attorney General, the Deputy Attorney General, the
Associate Attorney General, any Assistant Attorney General, the
Director of the Federal Bureau of Investigation, the
Administrator of the Drug Enforcement Administration, any United
States attorney, any special prosecutor appointed under section
593 of title 28, United States Code, or any attorney in charge
of a criminal division organized crime strike force established
pursuant to section 510 of title 28, United States Code, the
Secretary shall disclose return information (other than taxpayer
return information) to officers and employees of such agency who
are personally and directly engaged in--
(i) preparation for any judicial or administrative
proceeding described in paragraph (1)(A)(i),
(ii) any investigation which may result in such a
proceeding, or
(iii) any grand jury proceeding described in paragraph
(1)(A)(iii),
solely for the use of such officers and employees in such
preparation, investigation, or grand jury proceeding.
(B) Requirements
A request meets the requirements of this subparagraph if the
request is in writing and sets forth--
(i) the name and address of the taxpayer with respect to
whom the requested return information relates;
(ii) the taxable period or periods to which such return
information relates;
(iii) the statutory authority under which the proceeding
or investigation described in subparagraph (A) is being
conducted; and
(iv) the specific reason or reasons why such disclosure
is, or may be, relevant to such proceeding or investigation.
(C) Taxpayer identity
For purposes of this paragraph, a taxpayer's identity shall
not be treated as taxpayer return information.
(3) Disclosure of return information to apprise appropriate
officials of criminal or terrorist activities or
emergency circumstances
(A) Possible violations of Federal criminal law
(i) In general
Except as provided in paragraph (6), the Secretary may
disclose in writing return information (other than taxpayer
return information) which may constitute evidence of a
violation of any Federal criminal law (not involving tax
administration) to the extent necessary to apprise the head
of the appropriate Federal agency charged with the
responsibility of enforcing such law. The head of such
agency may disclose such return information to officers and
employees of such agency to the extent necessary to enforce
such law.
(ii) Taxpayer identity
If there is return information (other than taxpayer
return information) which may constitute evidence of a
violation by any taxpayer of any Federal criminal law (not
involving tax administration), such taxpayer's identity may
also be disclosed under clause (i).
(B) Emergency circumstances
(i) Danger of death or physical injury
Under circumstances involving an imminent danger of
death or physical injury to any individual, the Secretary
may disclose return information to the extent necessary to
apprise appropriate officers or employees of any Federal or
State law enforcement agency of such circumstances.
(ii) Flight from Federal prosecution
Under circumstances involving the imminent flight of any
individual from Federal prosecution, the Secretary may
disclose return information to the extent necessary to
apprise appropriate officers or employees of any Federal law
enforcement agency of such circumstances.
(C) Terrorist activities, etc.
(i) In general
Except as provided in paragraph (6), the Secretary may
disclose in writing return information (other than taxpayer
return information) that may be related to a terrorist
incident, threat, or activity to the extent necessary to
apprise the head of the appropriate Federal law enforcement
agency responsible for investigating or responding to such
terrorist incident, threat, or activity. The head of the
agency may disclose such return information to officers and
employees of such agency to the extent necessary to
investigate or respond to such terrorist incident, threat,
or activity.
(ii) Disclosure to the Department of Justice
Returns and taxpayer return information may also be
disclosed to the Attorney General under clause (i) to the
extent necessary for, and solely for use in preparing, an
application under paragraph (7)(D).
(iii) Taxpayer identity
For purposes of this subparagraph, a taxpayer's identity
shall not be treated as taxpayer return information.
(iv) Termination
No disclosure may be made under this subparagraph after
December 31, 2007.
(4) Use of certain disclosed returns and return information
in judicial or administrative proceedings
(A) Returns and taxpayer return information
Except as provided in subparagraph (C), any return or
taxpayer return information obtained under paragraph (1) or
(7)(C) may be disclosed in any judicial or administrative
proceeding pertaining to enforcement of a specifically
designated Federal criminal statute or related civil forfeiture
(not involving tax administration) to which the United States or
a Federal agency is a party--
(i) if the court finds that such return or taxpayer
return information is probative of a matter in issue
relevant in establishing the commission of a crime or the
guilt or liability of a party, or
(ii) to the extent required by order of the court
pursuant to section 3500 of title 18, United States Code, or
rule 16 of the Federal Rules of Criminal Procedure.
(B) Return information (other than taxpayer return information)
Except as provided in subparagraph (C), any return
information (other than taxpayer return information) obtained
under paragraph (1), (2), (3)(A) or (C), or (7) may be disclosed
in any judicial or administrative proceeding pertaining to
enforcement of a specifically designated Federal criminal
statute or related civil forfeiture (not involving tax
administration) to which the United States or a Federal agency
is a party.
(C) Confidential informant; impairment of investigations
No return or return information shall be admitted into
evidence under subparagraph (A)(i) or (B) if the Secretary
determines and notifies the Attorney General or his delegate or
the head of the Federal agency that such admission would
identify a confidential informant or seriously impair a civil or
criminal tax investigation.
(D) Consideration of confidentiality policy
In ruling upon the admissibility of returns or return
information, and in the issuance of an order under subparagraph
(A)(ii), the court shall give due consideration to congressional
policy favoring the confidentiality of returns and return
information as set forth in this title.
(E) Reversible error
The admission into evidence of any return or return
information contrary to the provisions of this paragraph shall
not, as such, constitute reversible error upon appeal of a
judgment in the proceeding.
(5) Disclosure to locate fugitives from justice
(A) In general
Except as provided in paragraph (6), the return of an
individual or return information with respect to such individual
shall, pursuant to and upon the grant of an ex parte order by a
Federal district court judge or magistrate 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.
(B) Application for order
Any person described in paragraph (1)(B) may authorize an
application to a Federal district court judge or magistrate
judge for an order referred to in subparagraph (A). Upon such
application, such judge or magistrate judge may grant such order
if he determines on the basis of the facts submitted by the
applicant that--
(i) a Federal arrest warrant relating to the commission
of a Federal felony offense has been issued for an
individual who is a fugitive from justice,
(ii) the return of such individual or return information
with respect to such individual is sought exclusively for
use in locating such individual, and
(iii) there is reasonable cause to believe that such
return or return information may be relevant in determining
the location of such individual.
(6) Confidential informants; impairment of investigations
The Secretary shall not disclose any return or return
information under paragraph (1), (2), (3)(A) or (C), (5), (7), or
(8) if the Secretary determines (and, in the case of a request for
disclosure pursuant to a court order described in paragraph (1)(B)
or (5)(B), certifies to the court) that such disclosure would
identify a confidential informant or seriously impair a civil or
criminal tax investigation.
(7) Disclosure upon request of information relating to
terrorist activities, etc.
(A) Disclosure to law enforcement agencies
(i) In general
Except as provided in paragraph (6), upon receipt by the
Secretary of a written request which meets the requirements
of clause (iii), the Secretary may disclose return
information (other than taxpayer return information) to
officers and employees of any Federal law enforcement agency
who are personally and directly engaged in the response to
or investigation of any terrorist incident, threat, or
activity.
(ii) Disclosure to State and local law enforcement
agencies
The head of any Federal law enforcement agency may
disclose return information obtained under clause (i) to
officers and employees of any State or local law enforcement
agency but only if such agency is part of a team with the
Federal law enforcement agency in such response or
investigation and such information is disclosed only to
officers and employees who are personally and directly
engaged in such response or investigation.
(iii) Requirements
A request meets the requirements of this clause if--
(I) the request is made by the head of any Federal
law enforcement agency (or his delegate) involved in the
response to or investigation of any terrorist incident,
threat, or activity, and
(II) the request sets forth the specific reason or
reasons why such disclosure may be relevant to a
terrorist incident, threat, or activity.
(iv) Limitation on use of information
Information disclosed under this subparagraph shall be
solely for the use of the officers and employees to whom
such information is disclosed in such response or
investigation.
(v) Taxpayer identity
For purposes of this subparagraph, a taxpayer's identity
shall not be treated as taxpayer return information.
(B) Disclosure to intelligence agencies
(i) In general
Except as provided in paragraph (6), upon receipt by the
Secretary of a written request which meets the requirements
of clause (ii), the Secretary may disclose return
information (other than taxpayer return information) to
those officers and employees of the Department of Justice,
the Department of the Treasury, and other Federal
intelligence agencies who are personally and directly
engaged in the collection or analysis of intelligence and
counterintelligence information or investigation concerning
any terrorist incident, threat, or activity. For purposes of
the preceding sentence, the information disclosed under the
preceding sentence shall be solely for the use of such
officers and employees in such investigation, collection, or
analysis.
(ii) Requirements
A request meets the requirements of this subparagraph if
the request--
(I) is made by an individual described in clause
(iii), and
(II) sets forth the specific reason or reasons why
such disclosure may be relevant to a terrorist incident,
threat, or activity.
(iii) Requesting individuals
An individual described in this subparagraph is an
individual--
(I) who is an officer or employee of the Department
of Justice or the Department of the Treasury who is
appointed by the President with the advice and consent
of the Senate or who is the Director of the United
States Secret Service, and
(II) who is responsible for the collection and
analysis of intelligence and counterintelligence
information concerning any terrorist incident, threat,
or activity.
(iv) Taxpayer identity
For purposes of this subparagraph, a taxpayer's identity
shall not be treated as taxpayer return information.
(C) Disclosure under ex parte orders
(i) In general
Except as provided in paragraph (6), any return or
return information with respect to any specified taxable
period or periods shall, pursuant to and upon the grant of
an ex parte order by a Federal district court judge or
magistrate under clause (ii), be open (but only to the
extent necessary as provided in such order) to inspection
by, or disclosure to, officers and employees of any Federal
law enforcement agency or Federal intelligence agency who
are personally and directly engaged in any investigation,
response to, or analysis of intelligence and
counterintelligence information concerning any terrorist
incident, threat, or activity. Return or return information
opened to inspection or disclosure pursuant to the preceding
sentence shall be solely for the use of such officers and
employees in the investigation, response, or analysis, and
in any judicial, administrative, or grand jury proceedings,
pertaining to such terrorist incident, threat, or activity.
(ii) Application for order
The Attorney General, the Deputy Attorney General, the
Associate Attorney General, any Assistant Attorney General,
or any United States attorney may authorize an application
to a Federal district court judge or magistrate for the
order referred to in clause (i). Upon such application, such
judge or magistrate may grant such order if he determines on
the basis of the facts submitted by the applicant that--
(I) there is reasonable cause to believe, based upon
information believed to be reliable, that the return or
return information may be relevant to a matter relating
to such terrorist incident, threat, or activity, and
(II) the return or return information is sought
exclusively for use in a Federal investigation,
analysis, or proceeding concerning any terrorist
incident, threat, or activity.
(D) Special rule for ex parte disclosure by the IRS
(i) In general
Except as provided in paragraph (6), the Secretary may
authorize an application to a Federal district court judge
or magistrate for the order referred to in subparagraph
(C)(i). Upon such application, such judge or magistrate may
grant such order if he determines on the basis of the facts
submitted by the applicant that the requirements of
subparagraph (C)(ii)(I) are met.
(ii) Limitation on use of information
Information disclosed under clause (i)--
(I) may be disclosed only to the extent necessary to
apprise the head of the appropriate Federal law
enforcement agency responsible for investigating or re
sponding to a terrorist incident, threat, or activity,
and
(II) shall be solely for use in a Federal
investigation, analysis, or proceeding concerning any
terrorist incident, threat, or activity.
The head of such Federal agency may disclose such information
to officers and employees of such agency to the extent
necessary to investigate or respond to such terrorist
incident, threat, or activity.
(E) Termination
No disclosure may be made under this paragraph after
December 31, 2007.
(8) Comptroller General
(A) Returns available for inspection
Except as provided in subparagraph (C), upon written request
by the Comptroller General of the United States, returns and
return information shall be open to inspection by, or disclosure
to, officers and employees of the Government Accountability
Office for the purpose of, and to the extent necessary in,
making--
(i) an audit of the Internal Revenue Service, the Bureau
of Alcohol, Tobacco, Firearms, and Explosives, Department of
Justice, or the Tax and Trade Bureau, Department of the
Treasury, which may be required by section 713 of title 31,
United States Code, or
(ii) any audit authorized by subsection (p)(6),
except that no such officer or employee shall, except to the
extent authorized by subsection (f) or (p)(6), disclose to any
person, other than another officer or employee of such office
whose official duties require such disclosure, any return or
return information described in section 4424(a) in a form which
can be associated with, or otherwise identify, directly or
indirectly, a particular taxpayer, nor shall such officer or
employee disclose any other return or return information, except
as otherwise expressly provided by law, to any person other than
such other officer or employee of such office in a form which
can be associated with, or otherwise identify, directly or
indirectly, a particular taxpayer.
(B) Audits of other agencies
(i) In general
Nothing in this section shall prohibit any return or
return information obtained under this title by any Federal
agency (other than an agency referred to in subparagraph
(A)) or by a Trustee as defined in the District of Columbia
Retirement Protection Act of 1997, for use in any program or
activity from being open to inspection by, or disclosure to,
officers and employees of the Government Accountability
Office if such inspection or disclosure is--
(I) for purposes of, and to the extent necessary in,
making an audit authorized by law of such program or
activity, and
(II) pursuant to a written request by the
Comptroller General of the United States to the head of
such Federal agency.
(ii) Information from Secretary
If the Comptroller General of the United States
determines that the returns or return information available
under clause (i) are not sufficient for purposes of making
an audit of any program or activity of a Federal agency
(other than an agency referred to in subparagraph (A)), upon
written request by the Comptroller General to the Secretary,
returns and return information (of the type authorized by
subsection (l) or (m) to be made available to the Federal
agency for use in such program or activity) shall be open to
inspection by, or disclosure to, officers and employees of
the Government Accountability Office for the purpose of, and
to the extent necessary in, making such audit.
(iii) Requirement of notification upon completion of
audit
Within 90 days after the completion of an audit with
respect to which returns or return information were opened
to inspection or disclosed under clause (i) or (ii), the
Comptroller General of the United States shall notify in
writing the Joint Committee on Taxation of such completion.
Such notice shall include--
(I) a description of the use of the returns and
return information by the Federal agency involved,
(II) such recommendations with respect to the use of
returns and return information by such Federal agency as
the Comptroller General deems appropriate, and
(III) a statement on the impact of any such
recommendations on confidentiality of returns and return
information and the administration of this title.
(iv) Certain restrictions made applicable
The restrictions contained in subparagraph (A) on the
disclosure of any returns or return information open to
inspection or disclosed under such subparagraph shall also
apply to returns and return information open to inspection
or disclosed under this subparagraph.
(C) Disapproval by Joint Committee on Taxation
Returns and return information shall not be open to
inspection or disclosed under subparagraph (A) or (B) with
respect to an audit--
(i) unless the Comptroller General of the United States
notifies in writing the Joint Committee on Taxation of such
audit, and
(ii) if the Joint Committee on Taxation disapproves such
audit by a vote of at least two-thirds of its members within
the 30-day period beginning on the day the Joint Committee
on Taxation receives such notice.
(j) Statistical use
(1) Department of Commerce
Upon request in writing by the Secretary of Commerce, the
Secretary shall furnish--
(A) such returns, or return information reflected thereon,
to officers and employees of the Bureau of the Census, and
(B) such return information reflected on returns of
corporations to officers and employees of the Bureau of Economic
Analysis,
as the Secretary may prescribe by regulation for the purpose of, but
only to the extent necessary in, the structuring of censuses and
national economic accounts and conducting related statistical
activities authorized by law.
(2) Federal Trade Commission
Upon request in writing by the Chairman of the Federal Trade
Commission, the Secretary shall furnish such return information
reflected on any return of a corporation with respect to the tax
imposed by chapter 1 to officers and employees of the Division of
Financial Statistics of the Bureau of Economics of such commission
as the Secretary may prescribe by regulation for the purpose of, but
only to the extent necessary in, administration by such division of
legally authorized economic surveys of corporations.
(3) Department of Treasury
Returns and return information shall be open to inspection by or
disclosure to officers and employees of the Department of the
Treasury whose official duties require such inspection or disclosure
for the purpose of, but only to the extent necessary in, preparing
economic or financial forecasts, projections, analyses, and
statistical studies and conducting related activities. Such
inspection or disclosure shall be permitted only upon written
request which sets forth the specific reason or reasons why such
inspection or disclosure is necessary and which is signed by the
head of the bureau or office of the Department of the Treasury
requesting the inspection or disclosure.
(4) Anonymous form
No person who receives a return or return information under this
subsection shall disclose such return or return information to any
person other than the taxpayer to whom it relates except in a form
which cannot be associated with, or otherwise identify, directly or
indirectly, a particular taxpayer.
(5) Department of Agriculture
Upon request in writing by the Secretary of Agriculture, the
Secretary shall furnish such returns, or return information
reflected thereon, as the Secretary may prescribe by regulation to
officers and employees of the Department of Agriculture whose
official duties require access to such returns or information for
the purpose of, but only to the extent necessary in, structuring,
preparing, and conducting the census of agriculture pursuant to the
Census of Agriculture Act of 1997 (Public Law 105-113).
(6) Congressional Budget Office
Upon written request by the Director of the Congressional Budget
Office, the Secretary shall furnish to officers and employees of the
Congressional Budget Office return information for the purpose of,
but only to the extent necessary for, long-term models of the social
security and medicare programs.
(k) Disclosure of certain returns and return information for tax
administration purposes
(1) Disclosure of accepted offers-in-compromise
Return information shall be disclosed to members of the general
public to the extent necessary to permit inspection of any accepted
offer-in-compromise under section 7122 relating to the liability for
a tax imposed by this title.
(2) Disclosure of amount of outstanding lien
If a notice of lien has been filed pursuant to section 6323(f),
the amount of the outstanding obligation secured by such lien may be
disclosed to any person who furnishes satisfactory written evidence
that he has a right in the property subject to such lien or intends
to obtain a right in such property.
(3) Disclosure of return information to correct
misstatements of fact
The Secretary may, but only following approval by the Joint
Committee on Taxation, disclose such return information or any other
information with respect to any specific taxpayer to the extent
necessary for tax administration purposes to correct a misstatement
of fact published or disclosed with respect to such taxpayer's
return or any transaction of the taxpayer with the Internal Revenue
Service.
(4) Disclosure of competent authority under income 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.
(5) State agencies regulating tax return preparers
Taxpayer identity information with respect to any income tax
return preparer, and information as to whether or not any penalty
has been assessed against such income 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 income 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 income tax return preparers.
(6) Disclosure by certain officers and employees for
investigative purposes
An internal revenue officer or employee and an officer or
employee of the Office of Treas
ury 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.
(7) Disclosure of excise tax registration information
To the extent the Secretary determines that disclosure is
necessary to permit the effective administration of subtitle D, the
Secretary may disclose--
(A) the name, address, and registration number of each
person who is registered under any provision of subtitle D (and,
in the case of a registered terminal operator, the address of
each terminal operated by such operator), and
(B) the registration status of any person.
(8) Levies on certain government payments
(A) Disclosure of return information in levies on Financial
Management Service
In serving a notice of levy, or release of such levy, with
respect to any applicable government payment, the Secretary may
disclose to officers and employees of the Financial Management
Service--
(i) return information, including taxpayer identity
information,
(ii) the amount of any unpaid liability under this title
(including penalties and interest), and
(iii) the type of tax and tax period to which such
unpaid liability relates.
(B) Restriction on use of disclosed information
Return information disclosed under subparagraph (A) may be
used by officers and employees of the Financial Management
Service only for the purpose of, and to the extent necessary in,
transferring levied funds in satisfaction of the levy,
maintaining appropriate agency records in regard to such levy or
the release thereof, notifying the taxpayer and the agency
certifying such payment that the levy has been honored, or in
the defense of any litigation ensuing from the honor of such
levy.
(C) Applicable government payment
For purposes of this paragraph, the term ``applicable
government payment'' means--
(i) any Federal payment (other than a payment for which
eligibility is based on the income or assets (or both) of a
payee) certified to the Financial Management Service for
disbursement, and
(ii) any other payment which is certified to the
Financial Management Service for disbursement and which the
Secretary designates by published notice.
(9) Disclosure of information to administer section 6311
The Secretary may disclose returns or return information to
financial institutions and others to the extent the Secretary deems
necessary for the administration of section 6311. Disclosures of
information for purposes other than to accept payments by checks or
money orders shall be made only to the extent authorized by written
procedures promulgated by the Secretary.
(l) Disclosure of returns and return information for purposes other than
tax administration
(1) Disclosure of certain returns and return information to
Social Security Administration and Railroad
Retirement Board
The Secretary may, upon written request, disclose returns and
return information with respect to--
(A) taxes imposed by chapters 2, 21, and 24, to the Social
Security Administration for purposes of its administration of
the Social Security Act;
(B) a plan to which part I of subchapter D of chapter 1
applies, to the Social Security Administration for purposes of
carrying out its responsibility under section 1131 of the Social
Security Act, limited, however to return information described
in section 6057(d); and
(C) taxes imposed by chapter 22, to the Railroad Retirement
Board for purposes of its administration of the Railroad
Retirement Act.
(2) Disclosure of returns and return information to the
Department of Labor and Pension Benefit Guaranty
Corporation
The Secretary may, upon written request, furnish returns and
return information to the proper officers and employees of the
Department of Labor and the Pension Benefit Guaranty Corporation for
purposes of, but only to the extent necessary in, the administration
of titles I and IV of the Employee Retirement Income Security Act of
1974.
(3) Disclosure that applicant for Federal loan has tax
delinquent account
(A) In general
Upon written request, the Secretary may disclose to the head
of the Federal agency administering any included Federal loan
program whether or not an applicant for a loan under such
program has a tax delinquent account.
(B) Restriction on disclosure
Any disclosure under subparagraph (A) shall be made only for
the purpose of, and to the extent necessary in, determining the
creditworthiness of the applicant for the loan in question.
(C) Included Federal loan program defined
For purposes of this paragraph, the term ``included Federal
loan program'' means any program under which the United States
or a Federal agency makes, guarantees, or insures loans.
(4) Disclosure of returns and return information for use in
personnel or claimant representative matters
The Secretary may disclose returns and return information--
(A) upon written request--
(i) to an employee or former employee of the Department
of the Treasury, or to the duly authorized legal
representative of such employee or former employee, who is
or may be a party to any administrative action or proceeding
affecting the personnel rights of such employee or former
employee; or
(ii) to any person, or to the duly authorized legal
representative of such person, whose rights are or may be
affected by an administrative action or proceeding under
section 330 of title 31, United States Code,
solely for use in the action or proceeding, or in preparation
for the action or proceeding, but only to the extent that the
Secretary determines that such returns or return information is
or may be relevant and material to the action or proceeding; or
(B) to officers and employees of the Department of the
Treasury for use in any action or proceeding described in
subparagraph (A), or in preparation for such action or
proceeding, to the extent necessary to advance or protect the
interests of the United States.
(5) Social Security Administration
Upon written request by the Commissioner of Social Security, the
Secretary may disclose information returns filed pursuant to part
III of subchapter A of chapter 61 of this subtitle for the purpose
of--
(A) carrying out, in accordance with an agreement entered
into pursuant to section 232 of the Social Security Act, an
effective return processing program; or
(B) providing information regarding the mortality status of
individuals for epidemiological and similar research in
accordance with section 1106(d) of the Social Security Act.
(6) Disclosure of return information to Federal, State, and
local child support enforcement agencies
(A) Return information from Internal Revenue Service
The Secretary may, upon written request, disclose to the
appropriate Federal, State, or local child support enforcement
agency--
(i) available return information from the master files
of the Internal Revenue Service relating to the social
security account number (or numbers, if the individual
involved has more than one such number), address, filing
status, amounts and nature of income, and the number of
dependents reported on any return filed by, or with respect
to, any individual with respect to whom child support
obligations are sought to be established or enforced
pursuant to the provisions of part D of title IV of the
Social Security Act and with respect to any individual to
whom such support obligations are owing, and
(ii) available return information reflected on any
return filed by, or with respect to, any individual
described in clause (i) relating to the amount of such
individual's gross income (as defined in section 61) or
consisting of the names and addresses of payors of such
income and the names of any dependents reported on such
return, but only if such return information is not
reasonably available from any other source.
(B) Disclosure to certain agents
The following information disclosed to any child support
enforcement agency under subparagraph (A) with respect to any
individual with respect to whom child support obligations are
sought to be established or enforced may be disclosed by such
agency to any agent of such agency which is under contract with
such agency to carry out the purposes described in subparagraph
(C):
(i) 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.
(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.
(7) Disclosure of return information to Federal, State, and
local agencies administering certain programs under
the Social Security Act, the Food Stamp Act of 1977,
or title 38, United States Code, or certain housing
assistance programs
(A) Return information from Social Security Administration
The Commissioner of Social Security shall, upon written
request, disclose return information from returns with respect
to net earnings from self-employment (as defined in section
1402), wages (as defined in section 3121(a) or 3401(a)), and
payments of retirement income, which have been disclosed to the
Social Security Administration as provided by paragraph (1) or
(5) of this subsection, to any Federal, State, or local agency
administering a program listed in subparagraph (D).
(B) Return information from Internal Revenue Service
The Secretary shall, upon written request, disclose current
return information from returns with respect to unearned income
from the Internal Revenue Service files to any Federal, State,
or local agency administering a program listed in subparagraph
(D).
(C) Restriction on disclosure
The Commissioner of Social Security and the Secretary shall
disclose return information under subparagraphs (A) and (B) only
for purposes of, and to the extent necessary in, determining
eligibility for, or the correct amount of, benefits under a
program listed in subparagraph (D).
(D) Programs to which rule applies
The programs to which this paragraph applies are:
(i) a State program funded under part A of title IV of
the Social Security Act;
(ii) medical assistance provided under a State plan
approved under title XIX of the Social Security Act or
subsidies provided under section 1860D-14 of such Act;
(iii) supplemental security income benefits provided
under title XVI of the Social Security Act, and federally
administered supplementary payments of the type described in
section 1616(a) of such Act (including payments pursuant to
an agreement entered into under section 212(a) of Public Law
93-66);
(iv) any benefits provided under a State plan approved
under title I, X, XIV, or XVI of the Social Security Act (as
those titles apply to Puerto Rico, Guam, and the Virgin
Islands);
(v) unemployment compensation provided under a State law
described in section 3304 of this title;
(vi) assistance provided under the Food Stamp Act of
1977;
(vii) State-administered supplementary payments of the
type described in section 1616(a) of the Social Security Act
(including payments pursuant to an agreement entered into
under section 212(a) of Public Law 93-66);
(viii)(I) any needs-based pension provided under chapter
15 of title 38, United States Code, or under any other law
administered by the Secretary of Veterans Affairs;
(II) parents' dependency and indemnity compensation
provided under section 1315 of title 38, United States Code;
(III) health-care services furnished under sections
1710(a)(1)(I), 1710(a)(2), 1710(b), and 1712(a)(2)(B) of
such title; and
(IV) compensation paid under chapter 11 of title 38,
United States Code, at the 100 percent rate based solely on
unemployability and without regard to the fact that the
disability or disabilities are not rated as 100 percent
disabling under the rating schedule; and
(ix) any housing assistance program administered by the
Department of Housing and Urban Development that involves
initial and periodic review of an applicant's or
participant's income, except that return information may be
disclosed under this clause only on written request by the
Secretary of Housing and Urban Development and only for use
by officers and employees of the Department of Housing and
Urban Development with respect to applicants for and
participants in such programs.
Only return information from returns with respect to net
earnings from self-employment and wages may be disclosed under
this paragraph for use with respect to any program described in
clause (viii)(IV). Clause (viii) shall not apply after September
30, 2008.
(8) Disclosure of certain return information by Social
Security Administration to Federal, State, and local
child support enforcement agencies
(A) In general
Upon written request, the Commissioner of Social Security
shall disclose directly to officers and employees of a Federal
or State or local child support enforcement agency return
information from returns with respect to social security account
numbers, net earnings from self-employment (as defined in
section 1402), wages (as defined in section 3121(a) or 3401(a)),
and payments of retirement income which have been disclosed to
the Social Security Administration as provided by paragraph (1)
or (5) of this subsection.
(B) Restriction on disclosure
The Commissioner of Social Security shall disclose return
information under subparagraph (A) only for purposes of, and to
the extent necessary in, establishing and collecting child
support obligations from, and locating, individuals owing such
obligations. For purposes of the preceding sentence, the term
``child support obligations'' only includes obligations which
are being enforced pursuant to a plan described in section 454
of the Social Security Act which has been approved by the
Secretary of Health and Human Services under part D of title IV
of such Act.
(C) State or local child support enforcement agency
For purposes of this paragraph, the term ``State or local
child support enforcement agency'' means any agency of a State
or political subdivision thereof operating pursuant to a plan
described in subparagraph (B).
(9) Disclosure of alcohol fuel producers to administrators
of State alcohol laws
Notwithstanding any other provision of this section, the
Secretary may disclose--
(A) the name and address of any person who is qualified to
produce alcohol for fuel use under section 5181, and
(B) the location of any premises to be used by such person
in producing alcohol for fuel,
to any State agency, body, or commission, or its legal
representative, which is charged under the laws of such State with
responsibility for administration of State alcohol laws solely for
use in the administration of such laws.
(10) Disclosure of certain information to agencies
requesting a reduction under subsection (c), (d), or
(e) of section 6402
(A) Return information from Internal Revenue Service
The Secretary may, upon receiving a written request,
disclose to officers and employees of any agency seeking a
reduction under subsection (c), (d), or (e) of section 6402 and
to officers and employees of the Department of the Treasury in
connection with such reduction--
(i) taxpayer identity information with respect to the
taxpayer against whom such a reduction was made or not made
and with respect to any other person filing a joint return
with such taxpayer,
(ii) the fact that a reduction has been made or has not
been made under such subsection with respect to such
taxpayer,
(iii) the amount of such reduction,
(iv) whether such taxpayer filed a joint return, and
(v) the fact that a payment was made (and the amount of
the payment) to the spouse of the taxpayer on the basis of a
joint return.
(B) Restriction on use of disclosed information
Any officers and employees of an agency receiving return
information under subparagraph (A) shall use such information
only for the purposes of, and to the extent necessary in,
establishing appropriate agency records, locating any person
with respect to whom a reduction under subsection (c), (d), or
(e) of section 6402 is sought for purposes of collecting the
debt with respect to which the reduction is sought, or in the
defense of any litigation or administrative procedure ensuing
from a reduction made under subsection (c), (d), or (e) of
section 6402.
(11) Disclosure of return information to carry out Federal
Employees' Retirement System
(A) In general
The Commissioner of Social Security shall, on written
request, disclose to the Office of Personnel Management return
information from returns with respect to net earnings from self-
employment (as defined in section 1402), wages (as defined in
section 3121(a) or 3401(a)), and payments of retirement income,
which have been disclosed to the Social Security Administration
as provided by paragraph (1) or (5).
(B) Restriction on disclosure
The Commissioner of Social Security shall disclose return
information under subparagraph (A) only for purposes of, and to
the extent necessary in, the administration of chapters 83 and
84 of title 5, United States Code.
(12) Disclosure of certain taxpayer identity information for
verification of employment status of medicare
beneficiary and spouse of medicare beneficiary
(A) Return information from Internal Revenue Service
The Secretary shall, upon written request from the
Commissioner of Social Security, disclose to the Commissioner
available filing status and taxpayer identity information from
the individual master files of the Internal Revenue Service
relating to whether any medicare beneficiary identified by the
Commissioner was a married individual (as defined in section
7703) for any specified year after 1986, and, if so, the name of
the spouse of such individual and such spouse's TIN.
(B) Return information from Social Security Administration
The Commissioner of Social Security shall, upon written
request from the Administrator of the Centers for Medicare &
Medicaid Services, disclose to the Administrator the following
information:
(i) The name and TIN of each medicare beneficiary who is
identified as having received wages (as defined in section
3401(a)), above an amount (if any) specified by the
Secretary of Health and Human Services, from a qualified
employer in a previous year.
(ii) For each medicare beneficiary who was identified as
married under subparagraph (A) and whose spouse is
identified as having received wages, above an amount (if
any) specified by the Secretary of Health and Human
Services, from a qualified employer in a previous year--
(I) the name and TIN of the medicare beneficiary,
and
(II) the name and TIN of the spouse.
(iii) With respect to each such qualified employer, the
name, address, and TIN of the employer and the number of
individuals with respect to whom written statements were
furnished under section 6051 by the employer with respect to
such previous year.
(C) Disclosure by Centers for Medicare & Medicaid Services
With respect to the information disclosed under subparagraph
(B), the Administrator of the Centers for Medicare & Medicaid
Services may disclose--
(i) to the qualified employer referred to in such
subparagraph the name and TIN of each individual identified
under such subparagraph as having received wages from the
employer (hereinafter in this subparagraph referred to as
the ``employee'') for purposes of determining during what
period such employee or the employee's spouse may be (or
have been) covered under a group health plan of the employer
and what benefits are or were covered under the plan
(including the name, address, and identifying number of the
plan),
(ii) to any group health plan which provides or provided
coverage to such an employee or spouse, the name of such
employee and the employee's spouse (if the spouse is a
medicare beneficiary) and the name and address of the
employer, and, for the purpose of presenting a claim to the
plan--
(I) the TIN of such employee if benefits were paid
under title XVIII of the Social Security Act with
respect to the employee during a period in which the
plan was a primary plan (as defined in section
1862(b)(2)(A) of the Social Security Act), and
(II) the TIN of such spouse if benefits were paid
under such title with respect to the spouse during such
period, and
(iii) to any agent of such Administrator the information
referred to in subparagraph (B) for purposes of carrying out
clauses (i) and (ii) on behalf of such Administrator.
(D) Special rules
(i) Restrictions on disclosure
Information may be disclosed under this paragraph only
for purposes of, and to the extent necessary in, determining
the extent to which any medicare beneficiary is covered
under any group health plan.
(ii) Timely response to requests
Any request made under subparagraph (A) or (B) shall be
complied with as soon as possible but in no event later than
120 days after the date the request was made.
(E) Definitions
For purposes of this paragraph--
(i) Medicare beneficiary
The term ``medicare beneficiary'' means an individual
entitled to benefits under part A, or enrolled under part B,
of title XVIII of the Social Security Act, but does not
include such an individual enrolled in part A under section
1818.
(ii) Group health plan
The term ``group health plan'' means any group health
plan (as defined in section 5000(b)(1)).
(iii) Qualified employer
The term ``qualified employer'' means, for a calendar
year, an employer which has furnished written statements
under section 6051 with respect to at least 20 individuals
for wages paid in the year.
(13) Disclosure of return information to carry out income
contingent repayment of student loans
(A) In general
The Secretary may, upon written request from the Secretary
of Education, disclose to officers and employees of the
Department of Education return information with respect to a
taxpayer who has received an applicable student loan and whose
loan repayment amounts are based in whole or in part on the
taxpayer's income. Such return information shall be limited to--
(i) taxpayer identity information with respect to such
taxpayer,
(ii) the filing status of such taxpayer, and
(iii) the adjusted gross income of such taxpayer.
(B) Restriction on use of disclosed information
Return information disclosed under subparagraph (A) may be
used by officers and employees of the Department of Education
only for the purposes of, and to the extent necessary in,
establishing the appropriate income contingent repayment amount
for an applicable student loan.
(C) Applicable student loan
For purposes of this paragraph, the term ``applicable
student loan'' means--
(i) any loan made under the program authorized under
part D of title IV of the Higher Education Act of 1965, and
(ii) any loan made under part B or E of title IV of the
Higher Education Act of 1965 which is in default and has
been assigned to the Department of Education.
(D) Termination
This paragraph shall not apply to any request made after
December 31, 2007.
(14) Disclosure of return information to United States
Customs Service
The Secretary may, upon written request from the Commissioner of
the United States Customs Service, disclose to officers and
employees of the Department of the Treasury such return information
with respect to taxes imposed by chapters 1 and 6 as the Secretary
may prescribe by regulations, solely for the purpose of, and only to
the extent necessary in--
(A) ascertaining the correctness of any entry in audits as
provided for in section 509 of the Tariff Act of 1930 (19 U.S.C.
1509), or
(B) other actions to recover any loss of revenue, or to
collect duties, taxes, and fees, determined to be due and owing
pursuant to such audits.
(15) Disclosure of returns filed under section 6050I
The Secretary may, upon written request, disclose to officers
and employees of--
(A) any Federal agency,
(B) any agency of a State or local government, or
(C) any agency of the government of a foreign country,
information contained on returns filed under section 6050I. Any such
disclosure shall be made on the same basis, and subject to the same
conditions, as apply to disclosures of information on reports filed
under section 5313 of title 31, United States Code; except that no
disclosure under this paragraph shall be made for purposes of the
administration of any tax law.
(16) Disclosure of return information for purposes of
administering the District of Columbia Retirement
Protection Act of 1997
(A) In general
Upon written request available return information (including
such information disclosed to the Social Security Administration
under paragraph (1) or (5) of this subsection), relating to the
amount of wage income (as defined in section 3121(a) or
3401(a)), the name, address, and identifying number assigned
under section 6109, of payors of wage income, taxpayer identity
(as defined in subsection \1\ 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.
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\1\ So in original. Probably should be ``section''.
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(B) Disclosure for use in judicial or administrative proceedings
Return information disclosed to any person under this
paragraph may be disclosed in a judicial or administrative
proceeding relating to the determination of an individual's
eligibility for, or the correct amount of, benefits under the
District of Columbia Retirement Protection Act of 1997.
(17) Disclosure to National Archives and Records
Administration
The Secretary shall, upon written request from the Archivist of
the United States, disclose or authorize the disclosure of returns
and return information to officers and employees of the National
Archives and Records Administration for purposes of, and only to the
extent necessary in, the appraisal of records for destruction or
retention. No such officer or employee shall, except to the extent
authorized by subsection (f), (i)(8), or (p), disclose any return or
return information disclosed under the preceding sentence to any
person other than to the Secretary, or to another officer or
employee of the National Archives and Records Administration whose
official duties require such disclosure for purposes of such
appraisal.
(18) Disclosure of return information for purposes of
carrying out a program for advance payment of credit
for health insurance costs of eligible individuals
The Secretary may disclose to providers of health insurance for
any certified individual (as defined in section 7527(c)) return
information with respect to such certified individual only to the
extent necessary to carry out the program established by section
7527 (relating to advance payment of credit for health insurance
costs of eligible individuals).
(19) Disclosure of return information for purposes of
providing transitional assistance under medicare
discount card program
(A) In general
The Secretary, upon written request from the Secretary of
Health and Human Services pursuant to carrying out section
1860D-31 of the Social Security Act, shall disclose to officers,
employees, and contractors of the Department of Health and Human
Services with respect to a taxpayer for the applicable year--
(i)(I) whether the adjusted gross income, as modified in
accordance with specifications of the Secretary of Health
and Human Services for purposes of carrying out such
section, of such taxpayer and, if applicable, such
taxpayer's spouse, for the applicable year, exceeds the
amounts specified by the Secretary of Health and Human
Services in order to apply the 100 and 135 percent of the
poverty lines under such section, (II) whether the return
was a joint return, and (III) the applicable year, or
(ii) if applicable, the fact that there is no return
filed for such taxpayer for the applicable year.
(B) Definition of applicable year
For the purposes of this subsection, the term ``applicable
year'' means the most recent taxable year for which information
is available in the Internal Revenue Service's taxpayer data
information systems, or, if there is no return filed for such
taxpayer for such year, the prior taxable year.
(C) Restriction on use of disclosed information
Return information disclosed under this paragraph may be
used only for the purposes of determining eligibility for and
administering transitional assistance under section 1860D-31 of
the Social Security Act.
(20) Disclosure of return information to carry out Medicare
part B premium subsidy adjustment
(A) In general
The Secretary shall, upon written request from the
Commissioner of Social Security, disclose to officers,
employees, and contractors of the Social Security Administration
return information of a taxpayer whose premium (according to the
records of the Secretary) may be subject to adjustment under
section 1839(i) of the Social Security Act. Such return
information shall be limited to--
(i) taxpayer identity information with respect to such
taxpayer,
(ii) the filing status of such taxpayer,
(iii) the adjusted gross income of such taxpayer,
(iv) the amounts excluded from such taxpayer's gross
income under sections 135 and 911 to the extent such
information is available,
(v) the interest received or accrued during the taxable
year which is exempt from the tax imposed by chapter 1 to
the extent such information is available,
(vi) the amounts excluded from such taxpayer's gross
income by sections 931 and 933 to the extent such
information is available,
(vii) such other information relating to the liability
of the taxpayer as is prescribed by the Secretary by
regulation as might indicate in the case of a taxpayer who
is an individual described in sub
section (i)(4)(B)(iii) of section 1839 of the Social
Security Act that the amount of the premium of the taxpayer
under such section may be subject to adjustment under
subsection (i) of such section and the amount of such
adjustment, and
(viii) the taxable year with respect to which the
preceding information relates.
(B) Restriction on use of disclosed information
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).
(m) Disclosure of taxpayer identity information
(1) Tax refunds
The Secretary may disclose taxpayer identity information to the
press and other media for purposes of notifying persons entitled to
tax refunds when the Secretary, after reasonable effort and lapse of
time, has been unable to locate such persons.
(2) Federal claims
(A) In general
Except as provided in subparagraph (B), the Secretary may,
upon written request, disclose the mailing address of a taxpayer
for use by officers, employees, or agents of a Federal agency
for purposes of locating such taxpayer to collect or compromise
a Federal claim against the taxpayer in accordance with sections
3711, 3717, and 3718 of title 31.
(B) Special rule for consumer reporting agency
In the case of an agent of a Federal agency which is a
consumer reporting agency (within the meaning of section 603(f)
of the Fair Credit Reporting Act (15 U.S.C. 1681a(f))), the
mailing address of a taxpayer may be disclosed to such agent
under subparagraph (A) only for the purpose of allowing such
agent to prepare a commercial credit report on the taxpayer for
use by such Federal agency in accordance with sections 3711,
3717, and 3718 of title 31.
(3) National Institute for Occupational Safety and Health
Upon written request, the Secretary may disclose the mailing
address of taxpayers to officers and employees of the National
Institute for Occupational Safety and Health solely for the purpose
of locating individuals who are, or may have been, exposed to
occupational hazards in order to determine the status of their
health or to inform them of the possible need for medical care and
treatment.
(4) Individuals who owe an overpayment of Federal Pell
Grants or who have defaulted on student loans
administered by the Department of Education
(A) In general
Upon written request by the Secretary of Education, the
Secretary may disclose the mailing address of any taxpayer--
(i) who owes an overpayment of a grant awarded to such
taxpayer under subpart 1 of part A of title IV of the Higher
Education Act of 1965, or
(ii) who has defaulted on a loan--
(I) made under part B, D, 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 overpayment or loan.
(B) Disclosure to educational institutions, etc.
Any mailing address disclosed under subparagraph (A)(i) may
be disclosed by the Secretary of Education to--
(i) any lender, or any State or nonprofit guarantee
agency, which is participating under part B or D of title IV
of the Higher Education Act of 1965, or
(ii) any educational institution with which the
Secretary of Education has an agreement under subpart 1 of
part A, or part D or E, of title IV of such Act,
for use only by officers, employees, or agents of such lender,
guarantee agency, or institution whose duties relate to the
collection of student loans for purposes of locating individuals
who have defaulted on student loans made under such loan
programs for purposes of collecting such loans.
(5) Individuals who have defaulted on student loans
administered by the Department of Health and Human
Services
(A) In general
Upon written request by the Secretary of Health and Human
Services, the Secretary may disclose the mailing address of any
taxpayer who has defaulted on a loan made under part C \2\ 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.
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\2\ See References in Text note below.
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(B) Disclosure to schools and eligible lenders
Any mailing address disclosed under subparagraph (A) may be
disclosed by the Secretary of Health and Human Services to--
(i) any school with which the Secretary of Health and
Human Services has an agreement under subpart II \2\ of part
C of title VII of the Public Health Service Act or subpart
II \2\ of part B of title VIII of such Act, or
(ii) any eligible lender (within the meaning of section
737(4) \2\ of such Act) participating under subpart I \2\ of
part C of title VII of such Act,
for use only by officers, employees, or agents of such school or
eligible lender whose duties
relate to the collection of student loans for purposes of
locating individuals who have defaulted on student loans made
under such subparts for the purposes of collecting such loans.
(6) Blood Donor Locator Service
(A) In general
Upon written request pursuant to section 1141 of the Social
Security Act, the Secretary shall disclose the mailing address
of taxpayers to officers and employees of the Blood Donor
Locator Service in the Department of Health and Human Services.
(B) Restriction on disclosure
The Secretary shall disclose return information under
subparagraph (A) only for purposes of, and to the extent
necessary in, assisting under the Blood Donor Locator Service
authorized persons (as defined in section 1141(h)(1) of the
Social Security Act) in locating blood donors who, as indicated
by donated blood or products derived therefrom or by the history
of the subsequent use of such blood or blood products, have or
may have the virus for acquired immune deficiency syndrome, in
order to inform such donors of the possible need for medical
care and treatment.
(C) Safeguards
The Secretary shall destroy all related blood donor records
(as defined in section 1141(h)(2) of the Social Security Act) in
the possession of the Department of the Treasury upon completion
of their use in making the disclosure required under
subparagraph (A), so as to make such records undisclosable.
(7) Social security account statement furnished by Social
Security Administration
Upon written request by the Commissioner of Social Security, the
Secretary may disclose the mailing address of any taxpayer who is
entitled to receive a social security account statement pursuant to
section 1143(c) of the Social Security Act, for use only by
officers, employees or agents of the Social Security Administration
for purposes of mailing such statement to such taxpayer.
(n) Certain other persons
Pursuant to regulations prescribed by the Secretary, returns and
return information may be disclosed to any person, including any person
described in section 7513(a), to the extent necessary in connection with
the processing, storage, transmission, and reproduction of such returns
and return information, the programming, maintenance, repair, testing,
and procurement of equipment, and the providing of other services, for
purposes of tax administration.
(o) Disclosure of returns and return information with respect to certain
taxes
(1) Taxes imposed by subtitle E
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.
(2) Taxes imposed by chapter 35
Returns and return information with respect to taxes imposed by
chapter 35 (relating to taxes on wagering) shall, notwithstanding
any other provision of this section, be open to inspection by or
disclosure only to such person or persons and for such purpose or
purposes as are prescribed by section 4424.
(p) Procedure and recordkeeping
(1) Manner, time, and place of inspections
Requests for the inspection or disclosure of a return or return
information and such inspection or disclosure shall be made in such
manner and at such time and place as shall be prescribed by the
Secretary.
(2) Procedure
(A) Reproduction of returns
A reproduction or certified reproduction of a return shall,
upon written request, be furnished to any person to whom
disclosure or inspection of such return is authorized under this
section. A reasonable fee may be prescribed for furnishing such
reproduction or certified reproduction.
(B) Disclosure of return information
Return information disclosed to any person under the
provisions of this title may be provided in the form of written
documents, reproductions of such documents, films or
photoimpressions, or electronically produced tapes, disks, or
records, or by any other mode or means which the Secretary
determines necessary or appropriate. A reasonable fee may be
prescribed for furnishing such return information.
(C) Use of reproductions
Any reproduction of any return, document, or other matter
made in accordance with this paragraph shall have the same legal
status as the original, and any such reproduction shall, if
properly authenticated, be admissible in evidence in any
judicial or administrative proceeding as if it were the
original, whether or not the original is in existence.
(3) Records of inspection and disclosure
(A) System of recordkeeping
Except as otherwise provided by this paragraph, the
Secretary shall maintain a permanent system of standardized
records or accountings of all requests for inspection or
disclosure of returns and return information (including the
reasons for and dates of such requests) and of returns and
return information inspected or disclosed under this section and
section 6104(c). Notwithstanding the provisions of section
552a(c) of title 5, United States Code, the Secretary shall not
be required to maintain a record or accounting of requests for
inspection or disclosure of returns and return information, or
of returns and return information inspected or disclosed, under
the authority of subsections \3\
(c), (e), (f)(5), (h)(1), (3)(A), or (4), (i)(4), or (8)(A)(ii),
(k)(1), (2), (6), (8), or (9), (l)(1), (4)(B), (5), (7), (8),
(9), (10), (11), (12), (13), (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 section 552a(c)(3) of title 5, United States
Code.
---------------------------------------------------------------------------
\3\ So in original. Probably should be ``subsection''.
---------------------------------------------------------------------------
(B) Report by the Secretary
The Secretary shall, within 90 days after the close of each
calendar year, furnish to the Joint Committee on Taxation a
report with respect to, or summary of, the records or
accountings described in subparagraph (A) in such form and
containing such information as such joint committee or the Chief
of Staff of such joint committee may designate. Such report or
summary shall not, however, include a record or accounting of
any request by the President under subsection (g) for, or the
disclosure in response to such request of, any return or return
information with respect to any individual who, at the time of
such request, was an officer or employee of the executive branch
of the Federal Government. Such report or summary, or any part
thereof, may be disclosed by such joint committee to such
persons and for such purposes as the joint committee may, by
record vote of a majority of the members of the joint committee,
determine.
(C) Public report on disclosures
The Secretary shall, within 90 days after the close of each
calendar year, furnish to the Joint Committee on Taxation for
disclosure to the public a report with respect to the records or
accountings described in subparagraph (A) which--
(i) provides with respect to each Federal agency, each
agency, body, or commission described in subsection (d),
(i)(3)(B)(i) or (7)(A)(ii), or (l)(6), and the Government
Accountability Office the number of--
(I) requests for disclosure of returns and return
information,
(II) instances in which returns and return
information were disclosed pursuant to such requests or
otherwise,
(III) taxpayers whose returns, or return information
with respect to whom, were disclosed pursuant to such
requests, and
(ii) describes the general purposes for which such
requests were made,\4\
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\4\ So in original. The comma probably should be a period.
---------------------------------------------------------------------------
(4) Safeguards
Any Federal agency described in subsection (h)(2), (h)(5),
(i)(1), (2), (3), (5), or (7), (j)(1), (2), or (5), (k)(8), (l)(1),
(2), (3), (5), (10), (11), (13), (14), or (17) or (o)(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 (l)(6), (7), (8), (9), (12), (15), or
(16), any appropriate State officer (as defined in section 6104(c)),
or any other person described in subsection (l)(16), (18), (19), or
(20) shall, as a condition for receiving returns or return
information--
(A) establish and maintain, to the satisfaction of the
Secretary, a permanent system of standardized records with
respect to any request, the reason for such request, and the
date of such request made by or of it and any disclosure of
return or return information made by or to it;
(B) establish and maintain, to the satisfaction of the
Secretary, a secure area or place in which such returns or
return information shall be stored;
(C) restrict, to the satisfaction of the Secretary, access
to the returns or return information only to persons whose
duties or responsibilities require access and to whom disclosure
may be made under the provisions of this title;
(D) provide such other safeguards which the Secretary
determines (and which he prescribes in regulations) to be
necessary or appropriate to protect the confidentiality of the
returns or return information;
(E) furnish a report to the Secretary, at such time and
containing such information as the Secretary may prescribe,
which describes the procedures established and utilized by such
agency, body, or commission, the Government Accountability
Office, or the Congressional Budget Office for ensuring the
confidentiality of returns and return information required by
this paragraph; and
(F) upon completion of use of such returns or return
information--
(i) in the case of an agency, body, or commission
described in subsection (d), (i)(3)(B)(i), or (l)(6), (7),
(8), (9), or (16), any appropriate State officer (as defined
in section 6104(c)), or any other person described in
subsection (l)(16), (18), (19), or (20) return to the
Secretary such returns or return information (along with any
copies made therefrom) or make such returns or return
information undisclosable in any manner and furnish a
written report to the Secretary describing such manner,
(ii) in the case of an agency described in subsections
\5\ (h)(2), (h)(5), (i)(1), (2), (3), (5) or (7), (j)(1),
(2), or (5), (k)(8), (l)(1), (2), (3), (5), (10), (11),
(12), (13), (14), (15), or (17), or (o)(1),,\6\ the
Government Accountability Office, or the Congressional
Budget Office, either--
---------------------------------------------------------------------------
\5\ So in original. Probably should be ``subsection''.
\6\ So in original.
---------------------------------------------------------------------------
(I) return to the Secretary such returns or return
information (along with any copies made therefrom),
(II) otherwise make such returns or return
information undisclosable, or
(III) to the extent not so returned or made
undisclosable, ensure that the con
ditions of subparagraphs (A), (B), (C), (D), and (E) of
this paragraph continue to be met with respect to such
returns or return information, and
(iii) in the case of the Department of Health and Human
Services for purposes of subsection (m)(6), destroy all such
return information upon completion of its use in providing
the notification for which the information was obtained, so
as to make such information undisclosable;
except that the conditions of subparagraphs (A), (B), (C), (D), and
(E) shall cease to apply with respect to any return or return
information if, and to the extent that, such return or return
information is disclosed in the course of any judicial or
administrative proceeding and made a part of the public record
thereof. If the Secretary determines that any such agency, body, or
commission, including an agency, an appropriate State officer (as
defined in section 6104(c)), or any other person described in
subsection (l)(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, an
appropriate State officer (as defined in section 6104(c)), or any
other person described in subsection (l)(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. In the case of any agency which receives any mailing address
under paragraph (2), (4), (6), or (7) of subsection (m) and which
discloses any such mailing address to any agent or which receives
any information under paragraph (6)(A), (12)(B), or (16) of
subsection (l) and which discloses any such information to any
agent, or any person including an agent described in subsection
(l)(16), this paragraph shall apply to such agency and each such
agent or other person (except that, in the case of an agent, or any
person including an agent described in subsection (l)(16), any
report to the Secretary or other action with respect to the
Secretary shall be made or taken through such agency). For purposes
of applying this paragraph in any case to which subsection (m)(6)
applies, the term ``return information'' includes related blood
donor records (as defined in section 1141(h)(2) of the Social
Security Act).
(5) Report on procedures and safeguards
After the close of each calendar year, the Secretary shall
furnish to each committee described in subsection (f)(1) a report
which describes the procedures and safeguards established and
utilized by such agencies, bodies, or commissions, the Government
Accountability Office, and the Congressional Budget Office for
ensuring the confidentiality of returns and return information as
required by this subsection. Such report shall also describe
instances of deficiencies in, and failure to establish or utilize,
such procedures.
(6) Audit of procedures and safeguards
(A) Audit by Comptroller General
The Comptroller General may audit the procedures and
safeguards established by such agencies, bodies, or commissions
and the Congressional Budget Office pursuant to this subsection
to determine whether such safeguards and procedures meet the
requirements of this subsection and ensure the confidentiality
of returns and return information. The Comptroller General shall
notify the Secretary before any such audit is conducted.
(B) Records of inspection and reports by the Comptroller General
The Comptroller General shall--
(i) maintain a permanent system of standardized records
and accountings of returns and return information inspected
by officers and employees of the Government Accountability
Office under subsection (i)(8)(A)(ii) and shall, within 90
days after the close of each calendar year, furnish to the
Secretary a report with respect to, or summary of, such
records or accountings in such form and containing such
information as the Secretary may prescribe, and
(ii) furnish an annual report to each committee
described in subsection (f) and to the Secretary setting
forth his findings with respect to any audit conducted
pursuant to subparagraph (A).
The Secretary may disclose to the Joint Committee any report
furnished to him under clause (i).
(7) Administrative review
The Secretary shall by regulations prescribe procedures which
provide for administrative review of any determination under
paragraph (4) that any agency, body, or commission described in
subsection (d) has failed to meet the requirements of such
paragraph.
(8) State law requirements
(A) Safeguards
Notwithstanding any other provision of this section, no
return or return information shall be disclosed after December
31, 1978, to any officer or employee of any State which requires
a taxpayer to attach to, or include in, any State tax return a
copy of any portion of his Federal return, or information
reflected on such Federal return, unless such State adopts
provisions of law which protect the confidentiality of the copy
of the Federal return (or portion thereof) attached to, or the
Federal return information reflected on, such State tax return.
(B) Disclosure of returns or return information in State returns
Nothing in subparagraph (A) shall be construed to prohibit
the disclosure by an officer or employee of any State of any
copy of any portion of a Federal return or any infor
mation 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.
(q) Regulations
The Secretary is authorized to prescribe such other regulations as
are necessary to carry out the provisions of this section.
(Aug. 16, 1954, ch. 736, 68A Stat. 753; Pub. L. 88-563, Sec. 3(c), Sept.
2, 1964, 78 Stat. 844; Pub. L. 89-44, title VI, Sec. 601(a), June 21,
1965, 79 Stat. 153; Pub. L. 89-713, Sec. 4(a), Nov. 2, 1966, 80 Stat.
1109; Pub. L. 93-406, title II, Sec. 1022(h), Sept. 2, 1974, 88 Stat.
941; Pub. L. 94-202, Sec. 8(g), Jan. 2, 1976, 89 Stat. 1139; Pub. L. 94-
455, title XII, Sec. 1202(a)(1), Oct. 4, 1976, 90 Stat. 1667; Pub. L.
95-210, Sec. 5, Dec. 13, 1977, 91 Stat. 1491; Pub. L. 95-600, title V,
Sec. 503, title VII, Sec. 701(bb)(1)(A), (B), (2)-(5), Nov. 6, 1978, 92
Stat. 2879, 2921-2923; Pub. L. 96-249, title I, Sec. 127(a)(1), (2)(A)-
(C), May 26, 1980, 94 Stat. 365, 366, as amended Pub. L. 96-611,
Sec. 11(a)(1), Dec. 28, 1980, 94 Stat. 3573, and Pub. L. 98-369, div. A,
title IV, Sec. 453(b)(5), July 18, 1984, 98 Stat. 820; Pub. L. 96-265,
title IV, Sec. 408(a)-(2)(C), June 9, 1980, 94 Stat. 468, as amended
Pub. L. 96-611, Sec. 11(a)(2)(A)-(B)(iii), Dec. 28, 1980, 94 Stat. 3573;
Pub. L. 96-499, title III, Sec. 302(a), Dec. 5, 1980, 94 Stat. 2604;
Pub. L. 96-589, Sec. 3(c), Dec. 24, 1980, 94 Stat. 3401; Pub. L. 96-598,
Sec. 3(a), Dec. 24, 1980, 94 Stat. 3487; Pub. L. 97-34, title VII,
Sec. 701(a), Aug. 13, 1981, 95 Stat. 340; Pub. L. 97-248, title III,
Secs. 356(a), (b)(1), 358(a), (b), Sept. 3, 1982, 96 Stat. 641, 645,
646, 648; Pub. L. 97-258, Sec. 3(f)(4)-(6), Sept. 13, 1982, 96 Stat.
1064; Pub. L. 97-365, Secs. 7(a), (b), 8(a)-(c)(1), Oct. 25, 1982,
96 Stat. 1752-1754; Pub. L. 97-452, Sec. 2(c)(4), Jan. 12, 1983, 96
Stat. 2478; Pub. L. 98-21, title I, Sec. 121(c)(3)(A), (B), Apr. 20,
1983, 97 Stat. 83; Pub. L. 98-369, div. A, title IV, Secs. 449(a),
453(a)-(b)(3), (6), div. B, title VI, Secs. 2651(k), 2653(b)(3),
2663(j)(5)(E), July 18, 1984, 98 Stat. 818, 820, 1150, 1155, 1171; Pub.
L. 98-378, Secs. 19(b), 21(f)(1)-(4), Aug. 16, 1984, 98 Stat. 1322,
1325, 1326; Pub. L. 99-92, Sec. 8(h), Aug. 16, 1985, 99 Stat. 399; Pub.
L. 99-335, title III, Sec. 310(a), (b), June 6, 1986, 100 Stat. 607,
608; Pub. L. 99-386, title II, Sec. 206(b), Aug. 22, 1986, 100 Stat.
823; Pub. L. 99-514, title XIV, Sec. 1411(b), title XV, Sec. 1568(a),
title XVIII, Sec. 1899A(53), Oct. 22, 1986, 100 Stat. 2715, 2764, 2961;
Pub. L. 100-485, title VII, Sec. 701(b)(1), (2)(A), (B), Oct. 13, 1988,
102 Stat. 2425, 2426; Pub. L. 100-647, title I,
Secs. 1012(bb)(3)(A), (B), 1014(e)(4), title VI, Sec. 6251, title
VIII, Sec. 8008(c)(1), (2)(A), Nov. 10, 1988, 102 Stat. 3534, 3561,
3752, 3786, 3787; Pub. L. 100-690, title VII, Secs. 7601(b)(1), (2),
7602(c), (d)(2), Nov. 18, 1988, 102 Stat. 4504, 4508; Pub. L. 101-239,
title VI, Sec. 6202(a)(1)(A), (B), title VII, Sec. 7841(d)(1), Dec. 19,
1989, 103 Stat. 2226, 2227, 2428; Pub. L. 101-508, title IV,
Sec. 4203(a)(2), title V, Sec. 5111(b)(1), (2), title VIII,
Sec. 8051(a), title XI, Secs. 11101(d)(6), 11212(b)(3), 11313(a),
Nov. 5, 1990, 104 Stat. 1388-107, 1388-272, 1388-273, 1388-349, 1388-
405, 1388-431, 1388-455; Pub. L. 101-650, title III, Sec. 321, Dec. 1,
1990, 104 Stat. 5117; Pub. L. 102-568, title VI, Sec. 602(b), Oct. 29,
1992, 106 Stat. 4342; Pub. L. 103-66, title XIII, Secs. 13401(a),
13402(a), (b), 13403(a), (b), 13444(a), 13561(a)(2), (e)(2)(B), Aug. 10,
1993, 107 Stat. 563-565, 570, 593, 595; Pub. L. 103-182, title V,
Sec. 522(a), (b), Dec. 8, 1993, 107 Stat. 2161; Pub. L. 103-296, title
I, Sec. 108(h)(6), title III, Sec. 311(b), Aug. 15, 1994, 108 Stat.
1487, 1525; Pub. L. 104-134, title III, Sec. 31001(g)(2), (i)(2), Apr.
26, 1996, 110 Stat. 1321-363, 1321-364; Pub. L. 104-168, title IV,
Sec. 403(a), title IX, Sec. 902(a), title XII, Secs. 1206(a)-(b)(4),
1207, July 30, 1996, 110 Stat. 1459, 1466, 1472, 1473; Pub. L. 104-188,
title I, Sec. 1704(t)(41), Aug. 20, 1996, 110 Stat. 1889; Pub. L. 104-
193, title I, Sec. 110(l)(2), formerly (l)(3), (l)(4), (5), title III,
Sec. 316(g)(4), Aug. 22, 1996, 110 Stat. 2173, 2219, renumbered Pub. L.
105-33, title V, Sec. 5514(a)(2), Aug. 5, 1997, 111 Stat. 620; Pub. L.
105-33, title IV, Sec. 4631(c)(2), title V, Sec. 5514(a)(1), title XI,
Sec. 11024(b)(1)-(7), Aug. 5, 1997, 111 Stat. 486, 620, 721, 722; Pub.
L. 105-34, title IX, Sec. 976(c), title X, Secs. 1023(a), 1026(a),
(b)(1), title XII, Secs. 1201(b)(2), 1205(c)(1), (3), 1283(a), (b),
Aug. 5, 1997, 111 Stat. 899, 923-925, 994, 998, 1038; Pub. L. 105-65,
title V, Sec. 542(b), Oct. 27, 1997, 111 Stat. 1412; Pub. L. 105-206,
title I, Sec. 1101(b), title III, Secs. 3702(a), (b), 3708(a),
3711(b), title VI, Secs. 6007(f)(4), 6009(d), 6012(b)(2), (4),
6019(c), 6023(22), July 22, 1998, 112 Stat. 696, 776-778, 781, 810, 812,
819, 823, 826; Pub. L. 105-277, div. J, title I, Sec. 1006, title IV,
Secs. 4002(a), (h), 4006(a)(1), (2), Oct. 21, 1998, 112 Stat. 2681-
900, 2681-906, 2681-907, 2681-912; Pub. L. 106-170, title V,
Sec. 521(a)(1), Dec. 17, 1999, 113 Stat. 1925; Pub. L. 106-554,
Sec. 1(a)(7) [title III, Secs. 304(a), 310(a), 313(c),
319(8)(B),(17)], Dec. 21, 2000, 114 Stat. 2763, 2763A-632, 2763A-638,
2763A-643, 2763A-646, 2763A-647; Pub. L. 107-134, title II, Sec. 201(a)-
(c)(8), Jan. 23, 2002, 115 Stat. 2440-2444; Pub. L. 107-147, title IV,
Sec. 416(c)(1), Mar. 9, 2002, 116 Stat. 55; Pub. L. 107-210, div. A,
title II, Sec. 202(b)(1), (2), Aug. 6, 2002, 116 Stat. 961; Pub. L. 107-
296, title XI, Sec. 1112(j), Nov. 25, 2002, 116 Stat. 2277; Pub. L. 107-
330, title III, Sec. 306, Dec. 6, 2002, 116 Stat. 2827; Pub. L. 108-89,
title II, Sec. 201(a), Oct. 1, 2003, 117 Stat. 1132; Pub. L. 108-173,
title I, Secs. 101(e)(6), 105(e)(1)-(3), title VIII, Sec. 811(c)(1)-
(2)(B), title IX, Sec. 900(e)(3), Dec. 8, 2003, 117 Stat. 2151, 2167,
2368, 2369, 2372; Pub. L. 108-311, title III, Secs. 311(a), 317,
320(a), (b), title IV, Sec. 408(a)(24), Oct. 4, 2004, 118 Stat. 1180-
1182, 1192; Pub. L. 108-357, title IV, Sec. 413(c)(27), Oct. 22, 2004,
118 Stat. 1509; Pub. L. 108-429, title II, Sec. 2004(a)(22), Dec. 3,
2004, 118 Stat. 2592; Pub. L. 109-135, title III, Sec. 305(a)(1),
(b)(1), (c)(1), title IV, Secs. 406(a), 412(rr)(3), (4), (yy), Dec.
21, 2005, 119 Stat. 2609, 2634, 2640; Pub. L. 109-280, title XII,
Sec. 1224(b)(1)-(3), Aug. 17, 2006, 120 Stat. 1093; Pub. L. 109-432,
div. A, title I, Sec. 122(a)(1), (b)(1), (c)(1), title IV, Sec. 421(a),
(b), Dec. 20, 2006, 120 Stat. 2944, 2971, 2972.)
References in Text
For definition of Canal Zone referred to in subsec. (b)(5), see
section 3602(b) of Title 22, Foreign Relations and Intercourse.
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.
The District of Columbia Retirement Protection Act of 1997, referred
to in subsecs. (i)(7)(B)(i) and (l)(16), is subtitle A (Secs. 11001-
11087) of title XI of Pub. L. 105-33, Aug. 5, 1997, 111 Stat. 715, which
amended this section and section 7213 of this title and enacted
provisions set out as a note below. For complete classification of this
Act to the Code, see Tables.
The Census of Agriculture Act of 1997, referred to in subsec.
(j)(5), is Pub. L. 105-113, Nov. 21, 1997, 111 Stat. 2274, which enacted
section 2204g of Title 7, Agriculture, amended sections 1991 and 2276 of
Title 7 and
section 9 of Title 13, Census, repealed section 142 of Title 13, and
enacted provisions set out as a note under section 1991 of Title 7. For
complete classification of this Act to the Code, see Short Title of 1997
Amendment note set out under section 2201 of Title 7 and Tables.
The Social Security Act, referred to in subsecs. (l)(1)(A), (B),
(5), (6)(A), (7), (8)(B), (12)(C)(ii)(I), (E)(i), (19)(A), (C), (20),
(m)(6), (7), and (p)(4), is act Aug. 14, 1935, ch. 531, 49 Stat. 620, as
amended which is classified generally to chapter 7 (Sec. 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 part
A (Sec. 601 et seq.) and part D (Sec. 651 et seq.) of subchapter IV and
part A (Sec. 1395c et seq.) and part B (Sec. 1395j et seq.) of
subchapter XVIII, respectively, of chapter 7 of Title 42. Titles I, X,
XIV, XVI, and XIX of the Act are classified generally to subchapters I
(Sec. 301 et seq.), X (Sec. 1201 et seq.), XIV (Sec. 1351 et seq.), XVI
(1381 et seq.), XVIII (Sec. 1395 et seq.), and XIX (Sec. 1396 et seq.),
respectively, of chapter 7 of Title 42. Sections 232, 454, 1106, 1131,
1141, 1143, 1616, 1818, 1839, 1860D-14, 1860D-31, and 1862 of the Act
are classified to sections 432, 654, 1306, 1320b-1, 1320b-11, 1320b-13,
1382e, 1395i-2, 1395r, 1395w-114, 1395w-141, and 1395y, respectively, of
Title 42. For complete classification of this Act to the Code, see
section 1305 of Title 42 and Tables.
The Railroad Retirement Act, referred to in subsec. (l)(1)(C),
probably means the Railroad Retirement Act of 1974, which is act Aug.
29, 1935, ch. 812, as amended generally by Pub. L. 93-445, title I,
Sec. 101, Oct. 16, 1974, 88 Stat. 1305, and is classified generally to
subchapter IV (Sec. 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 section 231 of Title 45, section
231t of Title 45, and Tables.
The Employee Retirement Income Security Act of 1974, referred to in
subsec. (l)(2), is Pub. L. 93-406, Sept. 2, 1974, 88 Stat. 829, as
amended. Titles I and IV of the Employee Retirement Income Security Act
of 1974 are classified generally to subchapters I (Sec. 1001 et seq.)
and IV (Sec. 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 section 1001 of Title 29 and Tables.
Section 212(a) of Pub. L. 93-66, referred to in subsec.
(l)(7)(D)(iii), (vii), is set out as a note under section 1382 of Title
42, The Public Health and Welfare.
The Food Stamp Act of 1977, referred to in subsec. (l)(7)(D)(vi), is
Pub. L. 88-525, Aug. 31, 1964, 78 Stat. 703, as amended, which is
classified generally to chapter 51 (Sec. 2011 et seq.) of Title 7,
Agriculture. For complete classification of this Act to the Code, see
Short Title note set out under section 2011 of Title 7 and Tables.
The Higher Education Act of 1965, referred to in subsecs. (l)(13)(C)
and (m)(4)(A)(i), (ii)(I), (B)(i), (ii), is Pub. L. 89-329, Nov. 8,
1965, 79 Stat. 1219, as amended. Subpart 1 of part A of title IV of the
Act is classified generally to subpart 1 (Sec. 1070a et seq.) of part A
of subchapter IV of chapter 28 of Title 20, Education. Parts B, D, and E
of title IV of the Act are classified to parts B (Sec. 1071 et seq.), C
(Sec. 1087a et seq.), and D (Sec. 1087aa et seq.) of subchapter IV of
chapter 28 of Title 20, respectively. For complete classification of
this Act to the Code, see Short Title note set out under section 1001 of
Title 20 and Tables.
Section 3(a)(1) of the Migration and Refugee Assistance Act of 1962,
referred to in subsec. (m)(4)(A)(ii)(II), is classified to section
2602(a)(1) of Title 22, Foreign Relations and Intercourse.
The Public Health Service Act, referred to in subsec. (m)(5), is act
July 1, 1944, ch. 373, 58 Stat. 682, as amended. Part C and subparts I
and II of part C of title VII of the Act were classified generally to
part C (Sec. 294 et seq.) and subparts I (Sec. 294 et seq.) and II
(Sec. 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 Pub. L. 102-408, title
I, Sec. 102, Oct. 13, 1992, 106 Stat. 1994. Pub. L. 102-408 enacted a
new part C, relating to training in primary health care, which is
classified to part C (Sec. 293j et seq.) of subchapter V of chapter 6A
of Title 42. See subparts I (Sec. 292 et seq.) and II (Sec. 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 Pub. L. 105-392, title
I, Sec. 123(2), Nov. 13, 1998, 112 Stat. 3562, and is classified
generally to part E (Sec. 297a et seq.) of subchapter VI of chapter 6A
of Title 42. Section 737 of the Act was classified to section 294j of
Title 42 and was omitted in the general revision of subchapter V by Pub.
L. 102-408. Pub. L. 102-408 enacted a new section 737 of act July 1,
1944, relating to scholarships, which is classified to section 293a of
Title 42. See section 292o(2) of Title 42. For complete classification
of this Act to the Code, see Short Title note set out under section 201
of Title 42 and Tables.
Codification
Section 1224(b)(1) to (3) of Pub. L. 109-280, 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
2006--Subsec. (a)(2). Pub. L. 109-280, Sec. 1224(b)(1), inserted
``or section 6104(c)'' after ``this section''. See Codification note
above.
Subsec. (b)(5). Pub. L. 109-432, Sec. 421(a), 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.''
Subsec. (d)(5)(B). Pub. L. 109-432, Sec. 122(a)(1), substituted
``2007'' for ``2006''.
Subsec. (d)(6). Pub. L. 109-432, Sec. 421(b), added par. (6).
Subsec. (i)(3)(C)(iv), (7)(E). Pub. L. 109-432, Sec. 122(b)(1),
substituted ``2007'' for ``2006''.
Subsec. (l)(13)(D). Pub. L. 109-432, Sec. 122(c)(1), substituted
``2007'' for ``2006''.
Subsec. (p)(3)(A). Pub. L. 109-280, Sec. 1224(b)(2), inserted ``and
section 6104(c)'' after ``this section'' in first sentence. See
Codification note above.
Subsec. (p)(4). Pub. L. 109-280, Sec. 1224(b)(3)(A), (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.
Subsec. (p)(4)(F)(i). Pub. L. 109-280, Sec. 1224(b)(3)(B), inserted
``any appropriate State officer (as defined in section 6104(c)),''
before ``or any other person''. See Codification note above.
2005--Subsec. (d)(5)(B). Pub. L. 109-135, Sec. 305(a)(1),
substituted ``December 31, 2006'' for ``December 31, 2005''.
Subsec. (i)(3)(C)(iv). Pub. L. 109-135, Sec. 305(b)(1), substituted
``December 31, 2006'' for ``December 31, 2005''.
Subsec. (i)(7)(E). Pub. L. 109-135, Sec. 305(b)(1), substituted
``December 31, 2006'' for ``December 31, 2005''.
Subsec. (i)(8)(A), (B)(i), (ii). Pub. L. 109-135, Sec. 412(rr)(3),
substituted ``Government Accountability Office'' for ``General
Accounting Office''.
Subsec. (l)(13)(D). Pub. L. 109-135, Sec. 305(c)(1), substituted
``December 31, 2006'' for ``December 31, 2005''.
Subsec. (l)(17). Pub. L. 109-135, Sec. 406(a), substituted
``subsection (f), (i)(8), or (p)'' for ``subsection (f), (i)(7), or
(p)''.
Subsec. (p)(3)(C)(i). Pub. L. 109-135, Sec. 412(rr)(4), substituted
``Government Accountability Office'' for ``General Accounting Office''
in introductory provisions.
Subsec. (p)(4). Pub. L. 109-135, Sec. 412(yy)(3), 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 (l)(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 (l)(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 (l)(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 (l)(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, Sec. 412(yy)(1), 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), (l)(1), (2), (3), (5), (10), (11), (13), (14), or
(17), or (o)(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 (l)(6), (7), (8), (9),
(12), (15), or (16) or any other person described in subsection (l)(16),
(17), (19), or (20) shall, as a condition for receiving returns or
return information--''.
Pub. L. 109-135, Sec. 412(rr)(4), substituted ``Government
Accountability Office'' for ``General Accounting Office'' wherever
appearing.
Subsec. (p)(4)(F)(i). Pub. L. 109-135, Sec. 412(yy)(2), 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 (l)(6), (7), (8), (9), or (16), or any other person
described in subsection (l)(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,''.
Subsec. (p)(5), (6)(B)(i). Pub. L. 109-135, Sec. 412(rr)(4),
substituted ``Government Accountability Office'' for ``General
Accounting Office''.
2004--Subsec. (d)(5). Pub. L. 108-311, Sec. 311(a), 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.''
Subsec. (e)(1)(D)(iv) to (vi). Pub. L. 108-357, Sec. 413(c)(27),
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,''.
Subsec. (i)(3)(C)(iv). Pub. L. 108-311, Sec. 320(a), substituted
``December 31, 2005'' for ``December 31, 2003''.
Subsec. (i)(7)(A)(v). Pub. L. 108-311, Sec. 320(b), added cl. (v).
Subsec. (i)(7)(E). Pub. L. 108-311, Sec. 320(a), substituted
``December 31, 2005'' for ``December 31, 2003''.
Subsec. (l)(13)(D). Pub. L. 108-311, Sec. 317, substituted
``December 31, 2005'' for ``December 31, 2004''.
Subsec. (p)(4). Pub. L. 108-429, which directed the substitution of
``or (18)'' for ``or (17)'' after ``any other person described in
subsection (l)(16)'' wherever appearing, could not be executed because
the phrase ``or (17)'' did not appear subsequent to amendment by Pub. L.
108-173. See 2003 Amendment notes below.
Pub. L. 108-311, Sec. 408(a)(24), which directed substitution of
``subsection (l)(16) or (18)'' for ``subsection (l)(16) or (17)''
wherever appearing, could not be executed because ``subsection (l)(16)
or (17)'' did not appear subsequent to amendment by Pub. L. 108-173. See
2003 Amendment note below.
2003--Subsec. (a)(3). Pub. L. 108-173, Sec. 811(c)(2)(A),
substituted ``(19), or (20)'' for ``or (19)''.
Pub. L. 108-173, Sec. 105(e)(2), substituted ``(16), or (19)'' for
``or (16)''.
Subsec. (l)(7)(D)(ii). Pub. L. 108-173, Sec. 101(e)(6), inserted
``or subsidies provided under section 1860D-14 of such Act'' after
``Social Security Act''.
Subsec. (l)(12)(B). Pub. L. 108-173, Sec. 900(e)(3)(A), substituted
``Centers for Medicare & Medicaid Services'' for ``Health Care Financing
Administration'' in introductory provisions.
Subsec. (l)(12)(C). Pub. L. 108-173, Sec. 900(e)(3)(B), substituted
``Centers for Medicare & Medicaid Services'' for ``Health Care Financing
Administration'' in heading and introductory provisions.
Subsec. (l)(13)(D). Pub. L. 108-89 substituted ``December 31, 2004''
for ``September 30, 2003''.
Subsec. (l)(19). Pub. L. 108-173, Sec. 105(e)(1), added par. (19).
Subsec. (l)(20). Pub. L. 108-173, Sec. 811(c)(1), added par. (20).
Subsec. (p)(4). Pub. L. 108-173, Sec. 811(c)(2)(B), substituted
``(l)(16), (17), (19), or (20)'' for ``(l)(16), (17), or (19)'' wherever
appearing.
Pub. L. 108-173, Sec. 105(e)(3), substituted ``(l)(16), (17), or
(19)'' for ``(l)(16) or (17)'' wherever appearing.
2002--Subsec. (a)(2). Pub. L. 107-134, Sec. 201(c)(1), inserted
``any local law enforcement agency receiving information under
subsection (i)(7)(A),'' after ``State,''.
Subsec. (b)(11). Pub. L. 107-134, Sec. 201(c)(2), added par. (11).
Subsec. (i)(3). Pub. L. 107-134, Sec. 201(c)(3), inserted ``or
terrorist'' after ``criminal'' in heading.
Subsec. (i)(3)(C). Pub. L. 107-134, Sec. 201(a), added subpar. (C).
Subsec. (i)(4)(A). Pub. L. 107-134, Sec. 201(c)(4)(A), inserted ``or
(7)(C)'' after ``paragraph (1)'' in introductory provisions.
Subsec. (i)(4)(B). Pub. L. 107-134, Sec. 201(c)(4)(B), substituted
``(3)(A) or (C), or (7)'' for ``or (3)(A)''.
Subsec. (i)(6). Pub. L. 107-134, Sec. 201(c)(5), substituted
``(3)(A) or (C)'' for ``(3)(A)'' and ``(7), or (8)'' for ``or (7)''.
Subsec. (i)(7). Pub. L. 107-134, Sec. 201(b), added par. (7). Former
par. (7) redesignated (8).
Subsec. (i)(8). Pub. L. 107-134, Sec. 201(b), redesignated par. (7)
as (8).
Subsec. (i)(8)(A)(i). Pub. L. 107-296 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''.
Subsec. (l)(7)(D). Pub. L. 107-330 substituted ``September 30,
2008'' for ``September 30, 2003'' in second sentence of concluding
provisions.
Subsec. (l)(8). Pub. L. 107-147, Sec. 416(c)(1)(A), substituted
``Federal, State, and local'' for ``State and local'' in heading.
Subsec. (l)(8)(A). Pub. L. 107-147, Sec. 416(c)(1)(B), inserted
``Federal or'' before ``State or local''.
Subsec. (l)(18). Pub. L. 107-210, Sec. 202(b)(1), added par. (18).
Subsec. (p)(3)(A). Pub. L. 107-210, Sec. 202(b)(2)(A), substituted
``(17), or (18)'' for ``or (17)''.
Pub. L. 107-134, Sec. 201(c)(6)(A), substituted ``(8)(A)(ii)'' for
``(7)(A)(ii)''.
Subsec. (p)(3)(C)(i). Pub. L. 107-134, Sec. 201(c)(6)(B),
substituted ``(i)(3)(B)(i) or (7)(A)(ii)'' for ``(i)(3)(B)(i)'' in
introductory provisions.
Subsec. (p)(4). Pub. L. 107-210, Sec. 202(b)(2)(B), inserted ``or
(17)'' after ``any other person described in subsection (l)(16)''
wherever appearing.
Pub. L. 107-134, Sec. 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),''.
Subsec. (p)(4)(F)(ii). Pub. L. 107-134, Sec. 201(c)(7)(B),
substituted ``(i)(1), (2), (3), (5) or (7),'' for ``(i)(1), (2), (3), or
(5),'' in introductory provisions.
Subsec. (p)(6)(B)(i). Pub. L. 107-134, Sec. 201(c)(8), substituted
``(i)(8)(A)(ii)'' for ``(i)(7)(A)(ii)''.
2000--Subsec. (b)(2)(D). Pub. L. 106-554, Sec. 1(a)(7) [title III,
Sec. 304(a)], added subpar. (D).
Subsec. (e)(1)(D)(v). Pub. L. 106-554, Sec. 1(a)(7) [title III,
Sec. 319(8)(B)], 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''.
Subsec. (j)(6). Pub. L. 106-554, Sec. 1(a)(7) [title III,
Sec. 310(a)(1)], added par. (6).
Subsec. (k)(6). Pub. L. 106-554, Sec. 1(a)(7) [title III,
Sec. 313(c)], 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.
Subsec. (p)(4). Pub. L. 106-554, Sec. 1(a)(7) [title III,
Secs. 310(a)(2)(A)(i), (iv), 319(17)(A)], 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 (l)(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.
Subsec. (p)(4)(E). Pub. L. 106-554, Sec. 1(a)(7) [title III,
Sec. 310(a)(2)(A)(ii)], substituted ``commission, the General Accounting
Office, or the Congressional Budget Office'' for ``commission or the
General Accounting Office''.
Subsec. (p)(4)(F)(ii). Pub. L. 106-554, Sec. 1(a)(7) [title III,
Secs. 310(a)(2)(A)(iii), 319(17)(B)], struck out second comma after
``(14)'' and substituted ``the General Accounting Office, or the
Congressional Budget Office,'' for ``or the General Accounting
Office,''.
Subsec. (p)(5). Pub. L. 106-554, Sec. 1(a)(7) [title III,
Sec. 310(a)(2)(B)], substituted ``commissions, the General Accounting
Office, and the Congressional Budget Office'' for ``commissions and the
General Accounting Office''.
Subsec. (p)(6)(A). Pub. L. 106-554, Sec. 1(a)(7) [title III,
Sec. 310(a)(2)(C)], inserted ``and the Congressional Budget Office''
after ``commissions''.
1999--Subsec. (b)(2)(C). Pub. L. 106-170 added subpar. (C).
1998--Subsec. (d)(5). Pub. L. 105-206, Sec. 6009(d), 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.''
Subsec. (e)(1)(A)(ii) to (iv). Pub. L. 105-206, Sec. 6007(f)(4),
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,''.
Subsec. (e)(6). Pub. L. 105-206, Sec. 6019(c), substituted ``(5),
(8), or (9)'' for ``or (5)''.
Subsec. (f)(5). Pub. L. 105-206, Sec. 3708(a), added par. (5).
Subsec. (h)(4)(A). Pub. L. 105-206, Sec. 6023(22), inserted ``if''
before ``the taxpayer is a party to''.
Subsec. (h)(5). Pub. L. 105-277, Sec. 4002(a), redesignated par.
(5), relating to Internal Revenue Service Oversight Board, as (6).
Pub. L. 105-206, Sec. 1101(b), added par. (5), relating to Internal
Revenue Service Oversight Board.
Subsec. (h)(6). Pub. L. 105-277, Sec. 4002(a), redesignated par.
(5), relating to Internal Revenue Service Oversight Board, as (6).
Subsec. (j)(5). Pub. L. 105-277, Sec. 4006(a)(1), added par. (5).
Subsec. (k)(8), (9). Pub. L. 105-206, Sec. 6012(b)(2), redesignated
par. (8), relating to disclosure of information to administer section
6311, as (9).
Subsec. (l)(10). Pub. L. 105-206, Sec. 3711(b), 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.
Subsec. (l)(13)(D). Pub. L. 105-277, Sec. 1006, substituted
``September 30, 2003'' for ``September 30, 1998''.
Subsec. (l)(17). Pub. L. 105-206, Sec. 3702(a), added par. (17).
Subsec. (p)(3)(A). Pub. L. 105-277, Sec. 4002(h), inserted
``(f)(5),'' after ``(c), (e),''.
Pub. L. 105-206, Sec. 6012(b)(4), provided that section 1205(c)(3)
of Pub. L. 105-34 shall be applied as if it struck ``or (8)'' and
inserted ``(8), or (9)''. See 1997 Amendment note below.
Pub. L. 105-206, Sec. 3702(b)(1), substituted ``(16), or (17)'' for
``or (16)''.
Subsec. (p)(4). Pub. L. 105-277, Sec. 4006(a)(2), substituted
``(j)(1), (2), or (5)'' for ``(j)(1) or (2)'' in introductory
provisions.
Pub. L. 105-206, Sec. 3702(b)(2), substituted ``, (14), or (17)''
for ``or (14)'' in introductory provisions.
Subsec. (p)(4)(F)(ii). Pub. L. 105-277, Sec. 4006(a)(2), substituted
``(j)(1), (2), or (5)'' for ``(j)(1) or (2)''.
Pub. L. 105-206, Sec. 3702(b)(3), substituted ``, (15), or (17)''
for ``or (15)''.
1997--Subsec. (a)(3). Pub. L. 105-33, Sec. 11024(b)(2), substituted
``(6), (12), or (16)'' for ``(6) or (12)''.
Subsec. (d)(5). Pub. L. 105-34, Sec. 976(c), added par. (5).
Subsec. (e)(1)(A)(iv). Pub. L. 105-34, Sec. 1201(b)(2), struck out
``or 59(j)'' after ``section 1(g)''.
Subsec. (h)(5), (6). Pub. L. 105-34, Sec. 1283(a), 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.''
Subsec. (i)(7)(B)(i). Pub. L. 105-33, Sec. 11024(b)(3), 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))''.
Subsec. (k)(8). Pub. L. 105-34, Sec. 1205(c)(1), added par. (8)
relating to disclosure of information to administer section 6311.
Pub. L. 105-34, Sec. 1026(a), added par. (8) relating to levies on
certain government payments.
Subsec. (l)(7)(D). Pub. L. 105-65 struck out at end ``Clause (ix)
shall not apply after September 30, 1998.''
Pub. L. 105-34, Sec. 1023(a), which directed amendment of subsec.
(l)(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. (l)(7)(D)(viii).
Subsec. (l)(10). Pub. L. 105-33, Sec. 5514(a)(1), repealed Pub. L.
104-193, Sec. 110(l)(4). See 1996 Amendment notes below.
Subsec. (l)(12)(F). Pub. L. 105-33, Sec. 4631(c)(2), 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 September 30, 1998, and
``(ii) any request made before such date for information
relating to--
``(I) 1997 or thereafter in the case of subparagraph (A), or
``(II) 1998 or thereafter in the case of subparagraph (B).''
Subsec. (l)(16). Pub. L. 105-33, Sec. 11024(b)(1), added par. (16).
Subsec. (p)(3)(A). Pub. L. 105-34, Sec. 1205(c)(3), 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, Sec. 1026(b)(1)(A), substituted ``(6), or (8)'' for
``or (6)''.
Pub. L. 105-33, Sec. 11024(b)(4), substituted ``(15), or (16)'' for
``or (15)''.
Subsec. (p)(4). Pub. L. 105-34, Sec. 1283(b), substituted ``(h)(5)''
for ``(h)(6)'' in introductory provisions and in subpar. (F)(ii).
Pub. L. 105-34, Sec. 1026(b)(1)(B), inserted ``(k)(8),'' after
``(j)(1) or (2),'' in introductory provisions and in subpar. (F)(ii).
Pub. L. 105-33, Sec. 11024(b)(7)(B)-(F), substituted ``to such
agency, body, or commission, including an agency or any other person
described in subsection (l)(16),'' for ``to such agency, body, or
commission'', and ``, (12)(B), or (16)'' for ``or (12)(B)'', and
inserted ``or any person including an agent described in subsection
(l)(16),'' before ``this paragraph shall'', ``or other person'' before
``(except that'', and ``or any person including an agent described in
subsection (l)(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, Sec. 11024(b)(7)(A), 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 (l)(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, Sec. 11024(b)(5), which directed substitution of
``(12), or (16), or any other person described in subsection (l)(16)''
for ``or (12)'' in introductory provisions, could not be executed
because the words ``or (12)'' did not appear subsequent to amendment by
Pub. L. 104-168, Sec. 1206(b)(3)(C). See 1996 Amendments note below.
Pub. L. 105-33, Sec. 5514(a)(1), repealed Pub. L. 104-193,
Sec. 110(l)(5). See 1996 Amendments note below.
Subsec. (p)(4)(F)(i). Pub. L. 105-33, Sec. 11024(b)(6), substituted
``(9), or (16), or any other person described in subsection (l)(16)''
for ``or (9),''.
1996--Subsec. (a)(3). Pub. L. 104-193, Sec. 316(g)(4)(B)(i),
substituted ``paragraph (6) or (12) of subsection (l)'' for ``(l)(12)''.
Subsec. (c). Pub. L. 104-168, Sec. 1207, substituted ``request for
or consent to such disclosure'' for ``written request for or consent to
such disclosure''.
Subsec. (e)(1)(A)(iv). Pub. L. 104-188, Sec. 1704(t)(41),
substituted ``section 1(g) or 59(j)'' for ``section 1(i) or 59(j)''.
Subsec. (e)(8). Pub. L. 104-168, Sec. 403(a), added par. (8).
Subsec. (e)(9). Pub. L. 104-168, Sec. 902(a), added par. (9).
Subsec. (i)(8). Pub. L. 104-168, Sec. 1206(b)(1), struck out par.
(8) which read as follows:
``(8) Disclosure of returns filed under section 6050i.--The
Secretary may, upon written request, disclose returns filed under
section 6050I to officers and employees of any Federal agency whose
official duties require such disclosure for the administration of
Federal criminal statutes not related to tax administration.''
Subsec. (l)(3)(C). Pub. L. 104-134, Sec. 31001(i)(2), 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.''
Subsec. (l)(6)(B). Pub. L. 104-193, Sec. 316(g)(4)(A), added subpar.
(B). Former subpar. (B) redesignated (C).
Subsec. (l)(6)(C). Pub. L. 104-193, Sec. 316(g)(4)(B)(ii), 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, Sec. 316(g)(4)(A), redesignated subpar. (B) as (C).
Subsec. (l)(7)(D)(i). Pub. L. 104-193, Sec. 110(l)(2), formerly
Sec. 110(l)(3), as renumbered by Pub. L. 105-33, Sec. 5514(a)(2),
substituted ``a State program funded'' for ``aid to families with
dependent children provided under a State plan approved''.
Subsec. (l)(10). Pub. L. 104-193, Sec. 110(l)(4)(A), which directed
substitution of ``(c), (d), or (e)'' for ``(c) or (d)'' wherever
appearing, was repealed by Pub. L. 105-33, Sec. 5514(a)(1).
Subsec. (l)(10)(A). Pub. L. 104-134, Sec. 31001(g)(2), inserted
``and to officers and employees of the Department of the Treasury in
connection with such reduction'' after ``6402'' in introductory
provisions.
Subsec. (l)(10)(B). Pub. L. 104-193, Sec. 110(l)(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 Pub. L. 105-33, Sec. 5514(a)(1).
Subsec. (l)(15). Pub. L. 104-168, Sec. 1206(a), added par. (15).
Subsec. (p)(3)(A). Pub. L. 104-168, Sec. 1206(b)(2), substituted
``or (7)(A)(ii)'' for ``(7)(A)(ii), or (8)'' and ``(14), or (15)'' for
``or (14)''.
Subsec. (p)(4). Pub. L. 104-193, Sec. 316(g)(4)(B)(iii), substituted
``paragraph (6)(A) or (12)(B) of subsection (l)'' for ``subsection
(l)(12)(B)'' in provisions following subpar. (F)(iii).
Pub. L. 104-193, Sec. 110(l)(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. 105-33,
Sec. 5514(a)(1).
Pub. L. 104-168, Sec. 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, Sec. 1206(b)(3)(A), (C), substituted ``or (5)'' for
``(5), or (8)'' and ``(9), (12), or (15)'' for ``(9), or (12)'' in
introductory provisions.
Subsec. (p)(4)(F)(ii). Pub. L. 104-168, Sec. 1206(b)(4), substituted
``or (5)'' for ``(5), or (8)'' and ``(14), or (15)'' for ``or (14)''.
1994--Subsec. (l)(5). Pub. L. 103-296, Sec. 311(b), 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, Sec. 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.
1993--Subsec. (d)(4). Pub. L. 103-66, Sec. 13444(a), added par. (4).
Subsec. (l)(7). Pub. L. 103-66, Sec. 13403(b), inserted ``, or
certain housing assistance programs'' after ``Code'' in heading.
Subsec. (l)(7)(D). Pub. L. 103-66, Secs. 13401(a), 13403(a)(4),
in closing provisions, substituted ``September 30, 1998'' for
``September 30, 1997'' in second sentence and inserted at end ``Clause
(ix) shall not apply after September 30, 1998.''
Subsec. (l)(7)(D)(ix). Pub. L. 103-66, Sec. 13403(a)(1)-(3), added
cl. (ix).
Subsec. (l)(12)(B)(i). Pub. L. 103-66, Sec. 13561(a)(2)(A), inserted
``, above an amount (if any) specified by the Secretary of Health and
Human Services,'' after ``section 3401(a))''.
Subsec. (l)(12)(B)(ii). Pub. L. 103-66, Sec. 13561(a)(2)(B),
inserted ``, above an amount (if any) specified by the Secretary of
Health and Human Services,'' after ``wages''.
Subsec. (l)(12)(E)(ii). Pub. L. 103-66, Sec. 13561(e)(2)(B), 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)).''
Subsec. (l)(12)(F)(i). Pub. L. 103-66, Sec. 13561(a)(2)(C)(i),
substituted ``1998'' for ``1995''.
Subsec. (l)(12)(F)(ii)(I). Pub. L. 103-66, Sec. 13561(a)(2)(C)(ii),
substituted ``1997'' for ``1994''.
Subsec. (l)(12)(F)(ii)(II). Pub. L. 103-66,
Sec. 13561(a)(2)(C)(iii), substituted ``1998'' for ``1995''.
Subsec. (l)(13). Pub. L. 103-66, Sec. 13402(a), added par. (13).
Subsec. (l)(14). Pub. L. 103-182, Sec. 522(a), added par. (14).
Subsec. (m)(4). Pub. L. 103-66, Sec. 13402(b)(1), 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''.
Subsec. (m)(4)(A). Pub. L. 103-66, Sec. 13402(b)(1), 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.''
Subsec. (m)(4)(B)(i). Pub. L. 103-66, Sec. 13402(b)(2)(A),
substituted ``under part B or D'' for ``under part B''.
Subsec. (m)(4)(B)(ii). Pub. L. 103-66, Sec. 13402(b)(2)(B),
substituted ``under subpart 1 of part A, or part D or E, of title IV''
for ``under part E of title IV''.
Subsec. (p)(3)(A). Pub. L. 103-182, Sec. 522(b), substituted ``(13),
or (14)'' for ``or (13)''.
Pub. L. 103-66, Sec. 13402(b)(3)(A), substituted ``(11), (12), or
(13), (m)'' for ``(11), or (12), (m)''.
Subsec. (p)(4). Pub. L. 103-182, Sec. 522(b), substituted ``(13), or
(14)'' for ``or (13)'' in introductory provisions.
Pub. L. 103-66, Sec. 13402(b)(3)(B)(i), substituted ``(10), (11), or
(13),'' for ``(10), or (11),'' in introductory provisions.
Subsec. (p)(4)(F)(ii). Pub. L. 103-182, Sec. 522(b), substituted
``(13), or (14)'' for ``or (13)''.
Pub. L. 103-66, Sec. 13402(b)(3)(B)(ii), substituted ``(11), (12),
or (13),'' for ``(11), or (12),''.
1992--Subsec. (l)(7)(D). Pub. L. 102-568, Sec. 602(b)(1),
substituted ``September 30, 1997'' for ``September 30, 1992'' in
concluding provisions.
Subsec. (l)(7)(D)(viii)(II), (III). Pub. L. 102-568, Sec. 602(b)(2),
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).
1990--Subsec. (e)(1)(A)(iv). Pub. L. 101-508, Sec. 11101(d)(6),
which directed the substitution of ``section 1(g)'' for ``section
1(j)'', could not be executed because ``section 1(j)'' did not appear in
text after amendment by Pub. L. 100-647, Sec. 1014(e)(4). See 1988
Amendment note below.
Subsec. (k)(7). Pub. L. 101-508, Sec. 11212(b)(3), added par. (7).
Subsec. (l)(7). Pub. L. 101-508, Sec. 8051(a), substituted ``, the
Food Stamp Act of 1977, or title 38, United States Code'' for ``or the
Food Stamp Act of 1977'' in heading and added cl. (viii) and concluding
provisions at end of subpar. (D).
Subsec. (l)(12)(F). Pub. L. 101-508, Sec. 4203(a)(2), substituted
``September 30, 1995'' for ``September 30, 1991'' in cl. (i), ``1994''
for ``1990'' in cl. (ii)(I), and ``1995'' for ``1991'' in cl. (ii)(II).
Subsec. (m)(7). Pub. L. 101-508, Sec. 5111(b)(1), added par. (7).
Subsec. (n). Pub. L. 101-508, Sec. 11313(a), substituted ``the
programming'' for ``and the programming'' and inserted ``and the
providing of other services,''.
Subsec. (p)(4). Pub. L. 101-508, Sec. 5111(b)(2), which directed the
substitution of ``paragraph (2), (4), (6), or (7) of subsection (m)''
for ``subsection (m)(2), (4), or (6)'' in the provisions of par. (4)
``following subparagraph (f)(iii)'', was executed by making the
substitution in the provisions following subpar. (F)(iii), to reflect
the probable intent of Congress.
1989--Subsec. (a)(3). Pub. L. 101-239, Sec. 6202(a)(1)(B)(i),
inserted ``(l)(12),'' after ``subsection (e)(1)(D)(iii),''.
Subsec. (d)(1). Pub. L. 101-239, Sec. 7841(d)(1), struck out ``45,''
after ``32, 44,''.
Subsec. (l)(12). Pub. L. 101-239, Sec. 6202(a)(1)(A), added par.
(12).
Subsec. (p)(3)(A). Pub. L. 101-239, Sec. 6202(a)(1)(B)(ii),
substituted ``(11), or (12)'' for ``or (11)''.
Subsec. (p)(4). Pub. L. 101-239, Sec. 6202(a)(1)(B)(v), inserted
``or which receives any information under subsection (l)(12)(B) and
which discloses any such information to any agent'' after ``address to
any agency'' in penultimate sentence.
Pub. L. 101-239, Sec. 6202(a)(1)(B)(iii), substituted ``(9), or (12)
shall'' for ``or (9) shall'' in introductory provisions.
Subsec. (p)(4)(F)(ii). Pub. L. 101-239, Sec. 6202(a)(1)(B)(iv),
substituted ``(11), or (12)'' for ``or (11)''.
1988--Subsec. (b)(5)(A). Pub. L. 100-647, Sec. 1012(bb)(3)(B),
substituted ``and the Commonwealth of the Northern Mariana Islands'' for
``the Commonwealth of the Northern Mariana Islands, the Republic of the
Marshall Islands, the Federated States of Micronesia, and the Republic
of Palau''.
Subsec. (b)(5)(B)(i). Pub. L. 100-647, Sec. 6251, substituted
``250,000'' for ``2,000,000''.
Subsec. (d). Pub. L. 100-690, Sec. 7602(d)(2), amended subsec. (d)
heading generally, inserting ``and State and local law enforcement
agencies'' after ``officials''.
Subsec. (d)(3). Pub. L. 100-690, Sec. 7602(c), added par. (3).
Subsec. (e)(1)(A)(iv). Pub. L. 100-647, Sec. 1014(e)(4), substituted
``section 1(i) or 59(j)'' for ``section 1(j)''.
Subsec. (i)(8). Pub. L. 100-690, Sec. 7601(b)(1), added par. (8).
Subsec. (k)(4). Pub. L. 100-647, Sec. 1012(bb)(3)(A), substituted
``or other convention or bilateral agreement'' and ``such convention or
bilateral agreement'' for ``or other convention'' and ``such
convention'', respectively.
Subsec. (l)(10). Pub. L. 100-485, Sec. 701(b)(1), amended par. (10)
generally. Prior to amendment, par. (10) read as follows:
``(A) Return information from internal revenue service.--The
Secretary may, upon receiving a written request, disclose to officers
and employees of an agency seeking a reduction under section 6402(c) or
6402(d)--
``(i) the fact that a reduction has been made or has not been
made under such subsection with respect to any person;
``(ii) the amount of such reduction; and
``(iii) taxpayer identifying information of the person against
whom a reduction was made or not made.
``(B) Restriction on use of disclosed information.--Any officers and
employees of an agency receiving return information under subparagraph
(A) shall use such information only for the purposes of, and to the
extent necessary in, establishing appropriate agency records or in the
defense of any litigation or administrative procedure ensuing from
reduction made under section 6402(c) or section 6402(d).''
Subsec. (l)(11), (12). Pub. L. 100-485, Sec. 701(b)(2)(A),
redesignated former par. (12) as (11) and struck out former par. (11)
which related to disclosure of certain information to State agencies
seeking a reduction under section 6402(c) and restricted use of that
information.
Subsec. (m)(6). Pub. L. 100-647, Sec. 8008(c)(1), added par. (6).
Subsec. (p)(3)(A). Pub. L. 100-690, Sec. 7601(b)(2)(A), substituted
``, (7)(A)(ii), or (8)'' for ``or (7)(A)(ii)''.
Pub. L. 100-485, Sec. 701(b)(2)(B), substituted ``(10), or (11)''
for ``(10), (11), or (12)''.
Subsec. (p)(4). Pub. L. 100-690, Sec. 7601(b)(2)(B), in introductory
provisions substituted ``(5), or (8)'' for ``or (5)'' and ``(i)(3)(B)(i)
or (8)'' for ``(i)(3)(B)(i),''.
Pub. L. 100-647, Sec. 8008(c)(2)(A)(ii), (iii), in concluding
provisions substituted ``(m)(2), (4), or (6)'' for ``(m)(2) or (4)'' and
inserted at end ``For purposes of applying this paragraph in any case to
which subsection (m)(6) applies, the term `return information' includes
related blood donor records (as defined in section 1141(h)(2) of the
Social Security Act).''
Pub. L. 100-485, Sec. 701(b)(2)(B), substituted ``(10), or (11)''
for ``(10), (11), or (12)'' in introductory provisions.
Subsec. (p)(4)(F)(i). Pub. L. 100-647, Sec. 8008(c)(2)(A)(i)(I),
substituted ``manner,'' for ``manner; and''.
Subsec. (p)(4)(F)(ii). Pub. L. 100-690, Sec. 7601(b)(2)(C),
substituted ``(5), or (8)'' for ``or (5)''.
Pub. L. 100-485, Sec. 701(b)(2)(B), substituted ``(10), or (11)''
for ``(10), (11), or (12)''.
Subsec. (p)(4)(F)(iii). Pub. L. 100-647, Sec. 8008(c)(2)(A)(i),
added cl. (iii).
1986--Subsec. (b)(5). Pub. L. 99-514, Sec. 1568(a)(1), amended par.
(5) generally. Prior to amendment, par. (5) read as follows: ``The term
`State' means any of the 50 States, the District of Columbia, the
Commonwealth of Puerto Rico, the Virgin Islands, the Canal Zone, Guam,
American Samoa, the Commonwealth of the Northern Mariana Islands, and
the Trust Territory of the Pacific Islands.''
Subsec. (b)(10). Pub. L. 99-514, Sec. 1568(a)(2), added par. (10).
Subsec. (e)(1)(A)(iv). Pub. L. 99-514, Sec. 1411(b), added cl. (iv).
Subsec. (l)(7)(D)(v). Pub. L. 99-514, Sec. 1899A(53), substituted
``this title'' for ``this Code''.
Subsec. (l)(12). Pub. L. 99-335, Sec. 310(a), added par. (12).
Subsec. (p)(3)(A). Pub. L. 99-335, Sec. 310(b)(1), substituted
``(10), (11), or (12)'' for ``(10), or (11)''.
Subsec. (p)(4). Pub. L. 99-335, Sec. 310(b)(2), substituted ``(10),
(11), or (12)'' for ``(10), or (11)'' in provisions preceding subpar.
(A) and in subpar. (F)(ii).
Subsec. (p)(5). Pub. L. 99-386 substituted ``year'' for ``quarter''.
1985--Subsec. (m)(4). Pub. L. 99-92, Sec. 8(h)(1), inserted
``administered by the Department of Education'' in heading.
Subsec. (m)(5). Pub. L. 99-92, Sec. 8(h)(2), added par. (5).
1984--Subsec. (a)(2). Pub. L. 98-369, Sec. 2651(k)(2), substituted
``, any local child support enforcement agency, or any local agency
administering a program listed in subsection (l)(7)(D)'' for ``or of any
local child support enforcement agency''.
Subsec. (d)(1). Pub. L. 98-369, Sec. 449(a), substituted ``44, 45,
51'' for ``44, 51''.
Subsec. (l)(5). Pub. L. 98-369, Sec. 2663(j)(5)(E), substituted
``Secretary of Health and Human Services'' for ``Secretary of Health,
Education, and Welfare'' in heading and text.
Subsec. (l)(6)(A)(i). Pub. L. 98-378, Sec. 19(b)(1), inserted
``social security account number (or numbers, if the individual involved
has more than one such number),''.
Subsec. (l)(7). Pub. L. 98-369, Sec. 2651(k)(1), substituted
provisions relating to information disclosure to Federal, State and
local agencies administering programs under the Social Security Act or
the Food Stamp Act of 1977 for former provisions which related to
information disclosure by the Social Security Administration to the
Department of Agriculture and State food stamp agencies.
Pub. L. 98-369, Sec. 453(b)(5), amended directory language of Pub.
L. 96-249, Sec. 127(a)(1). See 1980 Amendment note below.
Subsec. (l)(8). Pub. L. 98-369, Sec. 453(b)(6), directed that the
par. (7) added by Pub. L. 96-265 be redesignated as par. (8). See 1980
Amendment note below.
Subsec. (l)(8)(A). Pub. L. 98-378, Sec. 19(b)(2), substituted
``social security account numbers, net earnings'' for ``net earnings''.
Subsec. (l)(9). Pub. L. 98-369, Sec. 453(a), added par. (9).
Subsec. (l)(10). Pub. L. 98-369, Sec. 2653(b)(3)(A), added par.
(10).
Subsec. (l)(11). Pub. L. 98-378, Sec. 21(f)(1), added par. (11).
Subsec. (p)(3)(A). Pub. L. 98-378, Sec. 21(f)(2), substituted
``(10), or (11)'' for ``or (10)''.
Pub. L. 98-369, Sec. 2653(b)(3)(B)(i), substituted ``(9), or (10)''
for ``or (9)''.
Pub. L. 98-369, Sec. 453(b)(1), which directed that ``(5), (7), (8),
or (9)'' be substituted for ``(5), or (7)'', was executed by
substituting ``(5), (7), (8), or (9)'' for ``(5), (7), or (8)'' to
reflect the probable intent of Congress.
Subsec. (p)(4). Pub. L. 98-378, Sec. 21(f)(3), substituted ``(10),
or (11)'' for ``or (10)'' in provisions preceding subpar. (A).
Pub. L. 98-369, Sec. 2653(b)(3)(B)(ii), substituted ``(l)(1), (2),
(3), (5), or (10)'' for ``(l)(1), (2), (3), or (5)'' in provisions
preceding subpar. (A).
Pub. L. 98-369, Sec. 453(b)(2), which directed that ``(7), (8), or
(9)'' be substituted for ``or (7)'' in provisions preceding subpar. (A),
was executed by substituting ``(7), (8), or (9)'' for ``(7), or (8)'' to
reflect the probable intent of Congress.
Subsec. (p)(4)(F)(i). Pub. L. 98-369, Sec. 453(b)(3), which directed
that ``(l)(6), (7), (8), or (9)'' be substituted for ``(l)(6) or (7)'',
was executed by substituting ``(l)(6), (7), (8), or (9)'' for ``(l)(6),
(7), or (8)'' to reflect the probable intent of Congress.
Subsec. (p)(4)(F)(ii). Pub. L. 98-378, Sec. 21(f)(4), substituted
``(10), or (11)'' for ``or (10)''.
Pub. L. 98-369, Sec. 2653(b)(3)(B)(iii), substituted ``(l)(1), (2),
(3), (5), or (10)'' for ``(l)(1), (2), (3), or (5)''.
1983--Subsec. (h)(6). Pub. L. 98-21, Sec. 121(c)(3)(A), added par.
(6).
Subsec. (m)(2). Pub. L. 97-452 substituted ``sections 3711, 3717,
and 3718 of title 31'' for ``section 3 of the Federal Claims Collection
Act of 1966 (31 U.S.C. 952)'', wherever appearing.
Subsec. (p)(4). Pub. L. 98-21, Sec. 121(c)(3)(B), inserted
``(h)(6),'' after ``(h)(2),'' in introductory provisions.
Subsec. (p)(4)(F)(ii). Pub. L. 98-21, Sec. 121(c)(3)(B), inserted
``(h)(6),'' after ``(h)(2),''.
1982--Subsec. (a)(3). Pub. L. 97-365, Sec. 8(c)(1), substituted
``paragraph (2) or (4)(B) of subsection (m)'' for ``subsection
(m)(4)(B)''.
Subsec. (i)(1) to (5). Pub. L. 97-248, Sec. 356(a), added pars. (1)
to (5). Former pars. (1) to (5) were struck out.
Subsec. (i)(6). Pub. L. 97-248, Sec. 356(a), added par. (6). Former
par. (6) redesignated (7).
Subsec. (i)(7). Pub. L. 97-258, Sec. 3(f)(4), substituted ``section
713 of title 31, United States Code'' for ``section 117 of the Budget
and Accounting Procedures Act of 1950 (31 U.S.C. 67)'' in subpar.
(A)(i). Notwithstanding the directory language that amendment be made to
subsec.
(i)(6), the amendment was executed to subsec. (i)(7) to reflect the
probable intent of Congress and the intervening redesignation of subsec.
(i)(6) as (i)(7) by Pub. L. 97-248.
Pub. L. 97-248, Secs. 356(a), 358(a), (b), redesignated former
par. (6) as (7) and, in par. (7) as so redesignated, substituted
``subparagraph (C)'' for ``subparagraph (B)'' in subpar. (A), added
subpar. (B), redesignated former subpar. (B) as (C), and in subpar. (C)
as so redesignated substituted ``subparagraph (A) or (B)'' for
``subparagraph (A)''.
Subsec. (l)(3). Pub. L. 97-365, Sec. 7(a), substituted provisions
relating to the disclosure to heads of Federal agencies administering
Federal loan programs whether or not an applicant for a loan under such
program has a tax delinquent account, for provisions which related to
disclosure of returns and return information to Privacy Protection Study
Commission.
Subsec. (l)(4)(A)(ii). Pub. L. 97-258, Sec. 3(f)(5), substituted
``section 330 of title 31, United States Code'' for ``section 3 of the
Act of July 7, 1884 (23 Stat. 258; 31 U.S.C. 1026)''.
Subsec. (m)(2). Pub. L. 97-365, Sec. 8(a), designated existing
provisions as subpar. (A), inserted reference to exception provided by
subpar. (B) and substituted ``disclose the mailing address of a taxpayer
for use by officers, employees, or agents of a Federal agency for
purposes of locating such taxpayer'' for ``disclose the mailing address
of a taxpayer to officers and employees of an agency personally and
directly engaged in, and solely for their use in, preparation for any
administrative or judicial proceeding (or investigation which may result
in such a proceeding)'', and added subpar. (B).
Pub. L. 97-258, Sec. 3(f)(6), substituted ``section 3711 of title
31, United States Code'' for ``section 3 of the Federal Claims
Collection Act of 1966''.
Subsec. (p)(3)(A). Pub. L. 97-248, Sec. 356(b)(1)(A), substituted
``(7)(A)(ii)'' for ``(6)(A)(ii)''.
Subsec. (p)(3)(C)(i). Pub. L. 97-365, Sec. 7(b)(1), substituted
``(l)(6)'' for ``(l)(3) or (6)''.
Pub. L. 97-248, Sec. 356(b)(1)(B), inserted ``, (i)(3)(B)(i),''
after ``described in subsection (d)''.
Subsec. (p)(3)(C)(i)(II). Pub. L. 97-248, Sec. 356(b)(1)(C),
inserted ``or otherwise'' after ``such requests''.
Subsec. (p)(4). Pub. L. 97-365, Sec. 7(b)(2), substituted ``(l)(1),
(2), (3),'' for ``(l)(1), (2),'' and ``(l)(6),'' for ``(l)(3), (6),'' in
introductory provisions, and in subpar. (F)(ii) substituted ``(l)(1),
(2), (3), or (5), or (o)(1),'' for ``(l)(1), (2), or (5), or (o)(1), the
commission described in subsection (l)(3)''.
Pub. L. 97-365, Sec. 8(b), inserted last sentence providing that in
the case of any agency which receives any mailing address under
subsection (m)(2) or (4) and which discloses any such mailing address to
any agent, this paragraph shall apply to such agency and each such agent
(except that, in the case of an agent, any report to the Secretary or
other action with respect to the Secretary shall be made or taken
through such agency).
Pub. L. 97-248, Sec. 356(b)(1)(D), (E), substituted ``(i)(1), (2),
(3), or (5)'' for ``(i)(1), (2), or (5)'' wherever appearing, and
inserted ``, (i)(3)(B)(i),'' after ``(d)'' wherever appearing.
Subsec. (p)(6)(B)(i). Pub. L. 97-248, Sec. 356(b)(1)(F), substituted
``subsection (i)(7)(A)(ii)'' for ``subsection (i)(6)(A)(ii)''.
1981--Subsec. (b)(2). Pub. L. 97-34 inserted prohibition against
disclosure of methods for selection of tax returns for audit.
1980--Subsec. (d). Pub. L. 96-598 designated existing provision as
par. (1), inserted heading ``In general'' and in text substituted ``to
receive the returns'' for ``to receive the return'', and added par. (2).
Subsec. (e)(4). Pub. L. 96-589, Sec. 3(c)(1), added par. (4). Former
par. (4), relating to public inspection of returns of persons whose
property was in the hands of a trustee in bankruptcy or receiver, was
struck out.
Subsec. (e)(5). Pub. L. 96-589, Sec. 3(c)(1), added par. (5). Former
par. (5) redesignated (6).
Subsec. (e)(6). Pub. L. 96-589, Sec. 3(c)(1), (2), redesignated
former par. (5) as (6), and in par. (6) as so redesignated, inserted
reference to par. (5). Former par. (6) redesignated (7).
Subsec. (e)(7). Pub. L. 96-589, Sec. 3(c)(1), redesignated former
par. (6) as (7).
Subsec. (l)(7). Pub. L. 96-249, Sec. 127(a)(1), as amended by Pub.
L. 96-611, Sec. 11(a)(1), and Pub. L. 98-369, Sec. 453(b)(5), added par.
(7). Paragraph as originally enacted by Pub. L. 96-249 was designated
subsec. (i)(7), but was redesignated subsec. (l)(7) through amendment by
Pub. L. 96-611 and Pub. L. 98-369.
Subsec. (l)(8). Pub. L. 96-265, Sec. 408(a)(1), as amended by Pub.
L. 96-611, Sec. 11(a)(2)(A), added par. (8). Paragraph as originally
enacted by Pub. L. 96-265 was designated (7), but was redesignated (8)
through the amendment by Pub. L. 96-611.
Subsec. (m)(4)(A). Pub. L. 96-499 substituted references to
Secretary of Education for references to Commissioner of Education,
designated existing provisions in part as cl. (i) and, as so designated,
inserted reference to part B of title IV of the Higher Education Act of
1965, added cl. (ii), and provided that such disclosures were for use
only by officers, employees, or agents of the Department of Education.
Subsec. (m)(4)(B). Pub. L. 96-499 substituted references to
Secretary of Education for references to Commissioner of Education,
designated existing provisions in part as cl. (ii), and added cl. (i).
Subsec. (p)(3)(A). Pub. L. 96-265, Sec. 408(a)(2)(A), as amended by
Pub. L. 96-611, Sec. 11(a)(2)(B)(i), substituted ``(l)(1), (4)(B), (5),
(7), or (8)'' for ``(l)(1), (4)(B), (5), or (7)''. Section 408(a)(2)(A)
of Pub. L. 96-265 was amended by Pub. L. 96-611 to reflect the
redesignations of subsec. (l)(7) and (8) by Pub. L. 96-611.
Pub. L. 96-249, Sec. 127(a)(2)(A), substituted ``(l)(1), (4)(B),
(5), or (7)'' for ``(l)(1) or (4)(B) or (5)''.
Subsec. (p)(4). Pub. L. 96-265, Sec. 408(a)(2)(B), as amended by
Pub. L. 96-611, Sec. 11(a)(2)(B)(ii), substituted ``(l)(3), (6), (7), or
(8)'' for ``(l)(3), (6), or (7)'' in introductory provisions. Section
408(a)(2)(B) of Pub. L. 96-265 was amended by Pub. L. 96-611 to reflect
the redesignations of subsec. (l)(7) and (8) by Pub. L. 96-611.
Pub. L. 96-249, Sec. 127(a)(2)(B), substituted ``(l)(3), (6), or
(7)'' for ``(l)(3) or (6)'' in provisions preceding subpar. (A).
Subsec. (p)(4)(F)(i). Pub. L. 96-265, Sec. 408(a)(2)(C), as amended
by Pub. L. 96-611, Sec. 11(a)(2)(B)(iii), substituted ``(l)(6), (7), or
(8)'' for ``(l)(6) or (7)''. Section 408(a)(2)(C) of Pub. L. 96-265 was
amended by Pub. L. 96-611 to reflect the redesignations of subsec.
(l)(7) and (8) by Pub. L. 96-611.
Pub. L. 96-249, 127(a)(2)(C), substituted ``(l)(6) or (7)'' for
``(l)(6)''.
1978--Subsec. (a)(3). Pub. L. 95-600, Sec. 701(bb)(1)(B), inserted
``, subsection (m)(4)(B),'' after ``subsection (e)(1)(D)(iii)''.
Subsec. (d). Pub. L. 95-600, Sec. 701(bb)(2), inserted ``31,'' after
``21, 23, 24,''.
Subsec. (h)(2). Pub. L. 95-600, Sec. 503(a), substituted ``In a
matter involving tax administration, a'' for ``A'', ``officers and
employees'' for ``attorneys'' after ``open to inspection by or
disclosure to'', inserted ``any proceeding before a Federal grand jury
or'' after ``for their use in'', and struck out ``in a matter involving
tax administration'' after ``or any Federal or State court''.
Subsec. (h)(2)(A). Pub. L. 95-600, Sec. 503(b)(1), substituted ``the
proceeding'' for ``such proceeding'' and inserted ``or the proceeding
arose out of, or in connection with, determining the taxpayer's civil or
criminal liability, or the collection of such civil liability in respect
of any tax imposed under this title''.
Subsec. (h)(4)(A). Pub. L. 95-600, Sec. 503(b)(2), substituted ``the
taxpayer is a party to the proceeding, or the proceeding arose out of,
or in connection with, determining the taxpayer's civil or criminal
liability, or the collection of such civil liability, in respect of any
tax imposed under this title'' for ``if the taxpayer is a party to such
proceeding''.
Subsec. (i)(2), (3). Pub. L. 95-600, Sec. 701(bb)(3), (4), inserted
provisions relating to name and address of taxpayer not being treated as
return information.
Subsec. (k)(4). Pub. L. 95-600, Sec. 701(bb)(5), struck out
reference to income tax in heading and inserted provisions relating to
gift and estate tax and exchange of tax information.
Subsec. (m). Pub. L. 95-600, Sec. 701(bb)(1)(A), reenacted pars. (1)
to (3) without change and added par. (4).
1977--Subsec. (m). Pub. L. 95-210 changed the statement in the
existing provisions describing the Secretary's authority by substituting
provisions that the Secretary ``may disclose'' for provisions under
which the Secretary was ``authorized to disclose'', inserted headings at
beginning of existing pars. (1) and (2), and added par. (3).
1976--Pub. L. 94-455 among other changes, substituted provisions
treating income tax returns as public records and allowing inspection
only under regulation approved by the President except in certain
enumerated situations for provisions treating return information as
confidential and not subject to disclosure except in limited situations
and inserted provisions defining ``return'' and ``return information''
and provisions prohibiting tax information from being furnished by the
Internal Revenue Service to another agency unless the other agency
establishes procedures for safeguarding the information it receives.
Subsec. (g). Pub. L. 94-202 added subsec. (g) relating to disclosure
of information to Secretary of Health, Education, and Welfare.
1974--Subsec. (g). Pub. L. 93-406 added subsec. (g) relating to
disclosure of information with respect to deferred compensation plans.
1966--Pub. L. 89-713 substituted ``disclosure of information as to
persons filing income tax returns'' for ``lists of taxpayers'' in
section catchline and, in subsec. (f), substituted provisions
authorizing the furnishing to an inquirer of the information as to
whether or not a person has filed an income tax return in a designated
internal revenue district for a particular taxable year for provisions
directing the preparation of lists containing the name and post-office
address of each person making an income tax return in an internal
revenue district to be made available for public inspection in the
office of the principal internal revenue officer for the internal
revenue district in which the return was filed.
1965--Subsec. (a)(2). Pub. L. 89-44 substituted ``B and C'' for ``B,
C, and D''.
1964--Subsec. (a)(2). Pub. L. 88-563 inserted reference to chapter
41.
Change of Name
Words ``magistrate judge'' substituted for ``magistrate'' wherever
appearing in subsec. (i) pursuant to section 321 of Pub. L. 101-650, set
out as a note under section 631 of Title 28, Judiciary and Judicial
Procedure.
Effective Date of 2006 Amendment
Pub. L. 109-432, div. A, title I, Sec. 122(a)(2), Dec. 20, 2006, 120
Stat. 2944, provided that: ``The amendment made by paragraph (1)
[amending this section] shall apply to disclosures after December 31,
2006.''
Pub. L. 109-432, div. A, title I, Sec. 122(b)(2), Dec. 20, 2006, 120
Stat. 2944, provided that: ``The amendments made by paragraph (1)
[amending this section] shall apply to disclosures after December 31,
2006.''
Pub. L. 109-432, div. A, title I, Sec. 122(c)(2), Dec. 20, 2006, 120
Stat. 2944, provided that: ``The amendment made by paragraph (1)
[amending this section] shall apply to requests made after December 31,
2006.''
Pub. L. 109-432, div. A, title IV, Sec. 421(c), Dec. 20, 2006, 120
Stat. 2972, provided that: ``The amendments made by this section
[amending this section] shall apply to disclosures made after December
31, 2006.''
Pub. L. 109-280, title XII, Sec. 1224(c), Aug. 17, 2006, 120 Stat.
1093, provided that: ``The amendments made by this section [amending
this section and sections 6104, 7213, 7213A, and 7431 of this title]
shall take effect on the date of the enactment of this Act [Aug. 17,
2006] but shall not apply to requests made before such date.''
Effective Date of 2005 Amendment
Pub. L. 109-135, title III, Sec. 305(a)(2), Dec. 21, 2005, 119 Stat.
2609, provided that: ``The amendment made by paragraph (1) [amending
this section] shall apply to disclosures after December 31, 2005.''
Pub. L. 109-135, title III, Sec. 305(b)(2), Dec. 21, 2005, 119 Stat.
2609, provided that: ``The amendments made by paragraph (1) [amending
this section] shall apply to disclosures after December 31, 2005.''
Pub. L. 109-135, title III, Sec. 305(c)(2), Dec. 21, 2005, 119 Stat.
2609, provided that: ``The amendment made by paragraph (1) [amending
this section] shall apply to requests made after December 31, 2005.''
Pub. L. 109-135, title IV, Sec. 406(b), Dec. 21, 2005, 119 Stat.
2634, provided that: ``The amendment made by this section [amending this
section] shall take effect as if included in section 201 of the Victims
of Terrorism Tax Relief Act of 2001 [Pub. L. 107-134].''
Effective Date of 2004 Amendments
Amendment by Pub. L. 108-357 applicable to disclosures of return or
return information with respect to taxable years beginning after Dec.
31, 2004, see section 413(d)(2) of Pub. L. 108-357, set out as an
Effective and Termination Dates of 2004 Amendments note under section 1
of this title.
Pub. L. 108-311, title III, Sec. 311(b), Oct. 4, 2004, 118 Stat.
1181, provided that: ``The amendment made by this section [amending this
section] shall take effect on the date of the enactment of this Act
[Oct. 4, 2004].''
Pub. L. 108-311, title III, Sec. 320(c), Oct. 4, 2004, 118 Stat.
1182, provided that:
``(1) In general.--The amendments made by subsection (a) [amending
this section] shall apply to disclosures on or after the date of the
enactment of this Act [Oct. 4, 2004].
``(2) Subsection (b).--The amendment made by subsection (b)
[amending this section] shall take effect as if included in section 201
of the Victims of Terrorism Tax Relief Act of 2001 [Pub. L. 107-134].''
Effective Date of 2003 Amendment
Pub. L. 108-89, title II, Sec. 201(b), Oct. 1, 2003, 117 Stat. 1132,
provided that: ``The amendment made by subsection (a) [amending this
section] shall apply to requests made after September 30, 2003.''
Effective Date of 2002 Amendments
Amendment by Pub. L. 107-296 effective 60 days after Nov. 25, 2002,
see section 4 of Pub. L. 107-296, set out as an Effective Date note
under section 101 of Title 6, Domestic Security.
Pub. L. 107-147, title IV, Sec. 416(c)(2), Mar. 9, 2002, 116 Stat.
55, provided that: ``The amendments made by this subsection [amending
this section] shall take effect on the date of the enactment of this Act
[Mar. 9, 2002].''
Pub. L. 107-134, title II, Sec. 201(d), Jan. 23, 2002, 115 Stat.
2444, provided that: ``The amendments made by this section [amending
this section and sections 6105 and 7213 of this title] shall apply to
disclosures made on or after the date of the enactment of this Act [Jan.
23, 2002].''
Effective Date of 2000 Amendment
Amendment by section 1(a)(7) [title III, Sec. 304(a)] of Pub. L.
106-554 effective Dec. 21, 2000, see section 1(a)(7) [title III,
Sec. 304(d)] of Pub. L. 106-554, set out as a note under section 6110 of
this title.
Amendment by section 1(a)(7) [title III, Sec. 313(c)] of Pub. L.
106-554 effective as if included in the provisions of the Internal
Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105-206,
to which such amendment relates, see section 1(a)(7) [title III,
Sec. 313(f)] of Pub. L. 106-554, set out as a note under section 6015 of
this title.
Effective Date of 1999 Amendment
Pub. L. 106-170, title V, Sec. 521(a)(3), Dec. 17, 1999, 113 Stat.
1925, provided that: ``The amendments made by
this subsection [amending this section and section 6110 of this title]
shall take effect on the date of the enactment of this Act [Dec. 17,
1999].''
Effective Date of 1998 Amendments
Amendment by section 4002(a), (h) of Pub. L. 105-277 effective as if
included in the provision of the Internal Revenue Service Restructuring
and Reform Act of 1998, Pub. L. 105-206, to which such amendment
relates, see section 4002(k) of Pub. L. 105-277, set out as a note under
section 1 of this title.
Pub. L. 105-277, div. J, title IV, Sec. 4006(a)(3), Oct. 21, 1998,
112 Stat. 2681-912, provided that: ``The amendments made by this
subsection [amending this section] shall apply to requests made on or
after the date of the enactment of this Act [Oct. 21, 1998].''
Amendment by section 1101(b) of Pub. L. 105-206 effective July 22,
1998, see section 1101(d) of Pub. L. 105-206, set out as a note under
section 7802 of this title.
Pub. L. 105-206, title III, Sec. 3702(c), July 22, 1998, 112 Stat.
777, provided that: ``The amendments made by this section [amending this
section] shall apply to requests made by the Archivist of the United
States after the date of the enactment of this Act [July 22, 1998].''
Pub. L. 105-206, title III, Sec. 3708(b), July 22, 1998, 112 Stat.
779, provided that: ``The amendment made by this section [amending this
section] shall take effect on the date of the enactment of this Act
[July 22, 1998].''
Pub. L. 105-206, title III, Sec. 3711(d), July 22, 1998, 112 Stat.
781, provided that: ``The amendments made by this section [amending this
section and section 6402 of this title] (other than subsection (d))
shall apply to refunds payable under section 6402 of the Internal
Revenue Code of 1986 after December 31, 1999.''
Pub. L. 105-206, title VI, Sec. 6019(d), July 22, 1998, 112 Stat.
823, provided that: ``The amendments made by this section [amending this
section and section 6104 of this title] shall take effect on the date of
the enactment of this Act [July 22, 1998].''
Amendment by section 6023(22) of Pub. L. 105-206 effective July 22,
1998, see section 6023(32) of Pub. L. 105-206, set out as a note under
section 34 of this title.
Amendment by sections 6007(f)(4), 6009(d), and 6012(b)(2), (4) of
Pub. L. 105-206 effective, except as otherwise provided, as if included
in the provisions of the Taxpayer Relief Act of 1997, Pub. L. 105-34, to
which such amendment relates, see section 6024 of Pub. L. 105-206, set
out as a note under section 1 of this title.
Effective Date of 1997 Amendments
Section 1023(b) of Pub. L. 105-34 provided that: ``The amendment
made by subsection (a) [amending this section] shall take effect on the
date of the enactment of this Act [Aug. 5, 1997].''
Section 1026(c) of Pub. L. 105-34 provided that: ``The amendments
made by this section [amending this section and section 552a of Title 5,
Government Organization and Employees] shall apply to levies issued
after the date of the enactment of this Act [Aug. 5, 1997].''
Amendment by section 1201(b)(2) of Pub. L. 105-34 applicable to
taxable years beginning after Dec. 31, 1997, see section 1201(c) of Pub.
L. 105-34, set out as a note under section 59 of this title.
Section 1205(d) of Pub. L. 105-34 provided that: ``The amendments
made by this section [amending this section and sections 6311 and 7431
of this title] shall take effect on the day 9 months after the date of
the enactment of this Act [Aug. 5, 1997].''
Section 1283(c) of Pub. L. 105-34 provided that: ``The amendments
made by this section [amending this section] shall apply to judicial
proceedings commenced after the date of the enactment of this Act [Aug.
5, 1997].''
Amendment by section 5514(a)(1), (2) of Pub. L. 105-33 effective as
if included in section 110 of the Personal Responsibility and Work
Opportunity Reconciliation Act of 1996, Pub. L. 104-193, at the time
such section 110 became law, see section 5518(c) of Pub. L. 105-33, set
out as a note under section 51 of this title.
Amendment by section 11024(b)(1)-(7) of Pub. L. 105-33 effective
Oct. 1, 1997, except as otherwise provided in title XI of Pub. L. 105-
33, see section 11721 of Pub. L. 105-33, set out as a note under section
4246 of Title 18, Crimes and Criminal Procedure.
Effective Date of 1996 Amendments
Amendment by section 110(l)(2), (4), (5) of Pub. L. 104-193
effective July 1, 1997, 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 section 116 of Pub. L. 104-193, as amended, set out as an Effective
Date note under section 601 of Title 42, The Public Health and Welfare.
For effective date of amendment by section 316(g)(4) of Pub. L. 104-
193, see section 395(a)-(c) of Pub. L. 104-193, set out as a note under
section 654 of Title 42.
Section 403(b) of Pub. L. 104-168 provided that: ``The amendment
made by this section [amending this section] shall apply to requests
made after the date of the enactment of this Act [July 30, 1996].''
Section 902(b) of Pub. L. 104-168 provided that: ``The amendment
made by subsection (a) [amending this section] shall take effect on the
date of the enactment of this Act [July 30, 1996].''
Section 1206(c) of Pub. L. 104-168 provided that: ``The amendments
made by this section [amending this section and section 7213 of this
title] shall take effect on the date of the enactment of this Act [July
30, 1996].''
Effective Date of 1994 Amendment
Amendment by section 108(h)(6) of Pub. L. 103-296 effective Mar. 31,
1995, see section 110(a) of Pub. L. 103-296, set out as a note under
section 401 of Title 42, The Public Health and Welfare.
Section 311(c) of Pub. L. 103-296 provided that: ``The amendments
made by this section [amending this section and section 1306 of Title
42, The Public Health and Welfare] shall apply with respect to requests
for information made after the date of the enactment of this Act [Aug.
15, 1994].''
Effective Date of 1993 Amendments
Section 522(c)(1) of Pub. L. 103-182 provided that: ``The amendments
made by this section [amending this section] shall take effect on the
date the Agreement [North American Free Trade Agreement] enters into
force with respect to the United States [Jan. 1, 1994].''
Section 13401(b) of Pub. L. 103-66 provided that: ``The amendment
made by subsection (a) [amending this section] shall take effect on the
date of the enactment of this Act [Aug. 10, 1993].''
Section 13402(c) of Pub. L. 103-66 provided that: ``The amendments
made by this section [amending this section] shall take effect on the
date of the enactment of this Act [Aug. 10, 1993].''
Section 13403(c) of Pub. L. 103-66 provided that: ``The amendments
made by this section [amending this section] shall take effect on the
date of the enactment of this Act [Aug. 10, 1993].''
Section 13444(b) of Pub. L. 103-66 provided that:
``(1) In general.--Except as provided in paragraph (2), the
amendment made by subsection (a) [amending this section] shall take
effect on the date one year after the date of the enactment of this Act
[Aug. 10, 1993].
``(2) Special rule.--The amendment made by subsection (a) shall take
effect on the date 2 years after the date of the enactment of this Act
in the case of any State if it is established to the satisfaction of the
Secretary of the Treasury that--
``(A) under the law of such State as in effect on the date of
the enactment of this Act, it is impossible for such State to enter
into an agreement meeting the requirements of section 6103(d)(4)(B)
of the Internal Revenue Code of 1986 (as added by subsection (a)),
and
``(B) it is likely that such State will enter into such an
agreement during the extension period under this paragraph.''
Effective Date of 1990 Amendment
Section 4203(d) of Pub. L. 101-508, as amended by Pub. L. 103-432,
title I, Sec. 151(c)(8), Oct. 31, 1994, 108 Stat. 4436, provided that:
``The amendments made [by] this section [amending this section and
section 1395y of Title 42, The Public Health and Welfare] shall take
effect on the date of the enactment of this Act [Nov. 5, 1990] and the
amendment made by subsection (a)(2)(B) [amending this section] shall
apply to requests made on or after such date.''
[Section 151(c)(8) of Pub. L. 103-432 provided that the amendment
made by that section to section 4203(d) of Pub. L. 101-508, set out
above, is effective as if included in the enactment of Pub. L. 101-508.]
Amendment by section 11101(d)(6) of Pub. L. 101-508 applicable to
taxable years beginning after Dec. 31, 1990, see section 11101(e) of
Pub. L. 101-508, set out as a note under section 1 of this title.
Amendment by section 11212(b)(3) of Pub. L. 101-508 effective Dec.
1, 1990, see section 11212(f)(2) of Pub. L. 101-508, set out as a note
under section 4081 of this title.
Section 11313(b) of Pub. L. 101-508 provided that: ``The amendment
made by subsection (a) [amending this section] shall take effect on the
date of the enactment of this Act [Nov. 5, 1990].''
Effective Date of 1989 Amendment
Section 6202(a)(1)(D) of Pub. L. 101-239 provided that: ``The
amendments made by this paragraph [amending this section and section
7213 of this title] shall take effect on the date of the enactment of
this Act [Dec. 19, 1989].''
Effective Date of 1988 Amendments
Section 7601(b)(3) of Pub. L. 100-690, as amended by Pub. L. 101-
647, title XXXIII, Sec. 3302(a), Nov. 29, 1990, 104 Stat. 4917, provided
that: ``The amendments made by this subsection [amending this section]
shall apply to requests made on or after the date of the enactment of
this Act [Nov. 18, 1988], but disclosures may be made pursuant to such
amendments only during the 4-year period beginning on such date.''
Section 7602(e) of Pub. L. 100-690 provided that: ``The amendments
made by this section [enacting section 7624 of this title and amending
this section and section 7809 of this title] shall apply to information
first provided more than 90 days after the date of the enactment of this
Act [Nov. 18, 1988].''
Section 1012(bb)(3)(C) of Pub. L. 100-647 provided that: ``The
amendments made by this paragraph [amending this section] shall take
effect on the date of the enactment of the Tax Reform Act of 1986 [Oct.
22, 1986].''
Amendment by section 1014(e)(4) of Pub. L. 100-647 effective, except
as otherwise provided, as if included in the provision of the Tax Reform
Act of 1986, Pub. L. 99-514, to which such amendment relates, see
section 1019(a) of Pub. L. 100-647, set out as a note under section 1 of
this title.
Section 701(b)(3) of Pub. L. 100-485 provided that:
``(A) In general.--The amendments made by this subsection [amending
this section and section 7213 of this title] shall take effect on the
date of the enactment of this Act [Oct. 13, 1988].
``(B) Special rule.--Nothing in section 2653(c) of the Deficit
Reduction Act of 1984 [Pub. L. 98-369, 26 U.S.C. 6402 note] shall be
construed to limit the application of paragraph (10) of section 6103(l)
of the Internal Revenue Code of 1986 (as amended by this subsection).''
Effective Date of 1986 Amendment
Amendment by section 1411(b) of Pub. L. 99-514 applicable to taxable
years beginning after Dec. 31, 1986, see section 1411(c) of Pub. L. 99-
514, set out as a note under section 1 of this title.
Section 1568(b) of Pub. L. 99-514 provided that: ``The amendments
made by this section [amending this section] shall take effect on the
date of the enactment of this Act [Oct. 22, 1986].''
Effective Date of 1985 Amendment
Amendment by Pub. L. 99-92 effective Oct. 1, 1985, see section 10(a)
of Pub. L. 99-92, set out as a note under section 296k of Title 42, The
Public Health and Welfare.
Effective Date of 1984 Amendments
Section 21(g) of Pub. L. 98-378, as amended by Pub. L. 99-514,
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: ``The amendments
made by this section [amending this section, sections 6402 and 7213 of
this title, and sections 654 and 664 of Title 42, The Public Health and
Welfare] shall apply with respect to refunds payable under section 6402
of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] after
December 31, 1985.''
Section 449(b) of Pub. L. 98-369 provided that: ``The amendment made
by subsection (a) [amending this section] shall take effect on the date
of the enactment of this Act [July 18, 1984].''
Amendment by section 453(a)-(b)(3), (6) of Pub. L. 98-369 effective
on first day of first calendar month which begins more than 90 days
after July 18, 1984, see section 456(a) of Pub. L. 98-369, set out as an
Effective Date note under section 5101 of this title.
Amendment by section 2651(k) of Pub. L. 98-369 effective July 18,
1984, see section 2651(l)(1) of Pub. L. 98-369, set out as an Effective
Date note under section 1320b-7 of Title 42, The Public Health and
Welfare.
Amendment by section 2653(b)(3) of Pub. L. 98-369 applicable to
refunds payable under section 6402 of this title after Dec. 31, 1985,
see section 2653(c) of Pub. L. 98-369, as amended, set out as a note
under section 6402 of this title.
Amendment by section 2663(j)(5)(E) of Pub. L. 98-369 effective July
18, 1984, but not to be construed as changing or affecting any right,
liability, status or interpretation which existed (under the provisions
of law involved) before that date, see section 2664(b) of Pub. L. 98-
369, set out as a note under section 401 of Title 42, The Public Health
and Welfare.
Effective Date of 1983 Amendment
Amendment by Pub. L. 98-21 applicable to benefits received after
Dec. 31, 1983, in taxable years ending after such date, except for any
portion of a lump-sum payment of social security benefits received after
Dec. 31, 1983, if the generally applicable payment date for such portion
was before Jan. 1, 1984, see section 121(g) of Pub. L. 98-21, set out as
an Effective Date note under section 86 of this title.
Effective Date of 1982 Amendments
Section 7(c) of Pub. L. 97-365 provided that: ``The amendments made
by this section [amending this section] shall apply in the case of loan
applications made after September 30, 1982.''
Section 8(d) of Pub. L. 97-365 provided that: ``The amendments made
by this section [amending this section and section 7213 of this title]
shall take effect on the date of the enactment of this Act [Oct. 25,
1982].''
Section 356(c) of Pub. L. 97-248 provided that: ``The amendments
made by this section [amending this section and section 7213 of this
title] shall take effect on the day after the date of the enactment of
this Act [Sept. 3, 1982].''
Section 358(c) of Pub. L. 97-248 provided that: ``The amendments
made by this section [amending this section] shall take effect on the
day after the date of the enactment of this Act [Sept. 3, 1982].''
Effective Date of 1981 Amendment
Section 701(b) of Pub. L. 97-34 provided that: ``The amendment made
by subsection (a) [amending this section] shall apply to disclosures
after July 19, 1981.''
Effective Date of 1980 Amendments
Section 11(a)(3) of Pub. L. 96-611 provided that: ``The amendment
made by paragraph (1) [amending section
127(a)(1) of Pub. L. 96-249, which amended this section] shall take
effect on May 26, 1980 and the amendments made by paragraph (2)
[amending section 408(a)(1), (2) of Pub. L. 96-265, which amended this
section and section 7213 of this title] shall take effect on June 9,
1980.''
Section 3(b) of Pub. L. 96-598 provided that: ``The amendment made
by this section [amending this section] shall take effect on the date of
the enactment of this Act [Dec. 24, 1980].''
Amendment by Pub. L. 96-589 applicable to bankruptcy cases
commencing more than 90 days after Dec. 24, 1980, see section 7(b) of
Pub. L. 96-589, set out as a note under section 108 of this title.
Section 302(c) of Pub. L. 96-499 provided that: ``The amendments
made by subsections (a) and (b) of this section [amending this section
and section 7213 of this title] shall take effect on the date of the
enactment of this Act [Dec. 5, 1980].''
Section 408(a)(3) of Pub. L. 96-265 provided that: ``The amendments
made by this subsection [amending this section and section 7213 of this
title] shall take effect on the date of the enactment of this Act [June
9, 1980].''
Section 127(a)(3) of Pub. L. 96-249 provided that: ``The amendments
made by this subsection [amending this section and section 7213 of this
title] shall take effect on the date of the enactment of this Act [May
26, 1980].''
Effective Date of 1978 Amendment
Section 701(bb)(8) of Pub. L. 95-600 provided that:
``(A) Except as provided in subparagraph (B), the amendments made by
this subsection [amending this section and sections 7213 and 7217 of
this title] shall take effect January 1, 1977.
``(B) The amendments made by paragraph (7) [amending section 7217 of
this title] shall apply with respect to disclosures made after the date
of the enactment of this Act [Nov. 6, 1978].''
Effective Date of 1976 Amendment
Section 1202(i) of Pub. L. 94-455 provided that: ``The amendments
made by this section [enacting section 7217 of this title, amending this
section and sections 4102, 4924, 6108, 6323, 7213, 7513, 7809, and 7852
of this title, and repealing sections 6106 and 7515 of this title] take
effect January 1, 1977.''
Effective Date of 1974 Amendment
Section 1022(h) of Pub. L. 93-406 provided that the amendment made
by that section is effective Sept. 2, 1974.
Effective Date of 1966 Amendment
Amendment by Pub. L. 89-713 effective Nov. 2, 1966, see section 6 of
Pub. L. 89-713, set out as a note under section 6091 of this title.
Effective Date of 1965 Amendment
Section 701(e) of Pub. L. 89-44 provided that: ``Each amendment made
by title VI [repealing section 7275 of this title and amending this
section and sections 6415, 6416, 6802, 6806, 6808, 7012, 7272, and 7326
of this title], to the extent that it relates to any tax provision
changed by this Act shall take effect in a manner consistent with the
effective date for such changed tax provision.''
Regulations
Pub. L. 106-170, title V, Sec. 521(c), Dec. 17, 1999, 113 Stat.
1927, provided that: ``The Secretary of the Treasury or the Secretary's
delegate shall prescribe such regulations as may be necessary or
appropriate to carry out the purposes of section 6103(b)(2)(C), and the
last sentence of section 6110(b)(1), of the Internal Revenue Code of
1986, as added by this section.''
Section 11024(c) of Pub. L. 105-33 provided that: ``The Secretary
may issue regulations governing the confidentiality of the information
obtained pursuant to subsection (a) [111 Stat. 721] and the provisions
of law amended by subsection (b) [amending this section and section 7213
of this title].''
Section 522(c)(2) of Pub. L. 103-182 provided that: ``Not later than
90 days after the date of the enactment of this Act [Dec. 8, 1993], the
Secretary of the Treasury or his delegate shall issue temporary
regulations to carry out section 6103(l)(14) of the Internal Revenue
Code of 1986, as added by this section.''
Construction of 2002 Amendment
Nothing in amendment by Pub. L. 107-210, 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 section 203(f) of Pub. L. 107-210, set out as a
note under section 2918 of Title 29, Labor.
Transfer of Functions
For 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 November 25,
2002, as modified, set out as a note under section 542 of Title 6.
For 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 November 25, 2002, as modified, set out as a note
under section 542 of Title 6.
Annual Report Regarding Advance Pricing Agreements
Pub. L. 106-170, title V, Sec. 521(b), Dec. 17, 1999, 113 Stat.
1925, provided that:
``(1) In general.--Not later than 90 days after the end of each
calendar year, the Secretary of the Treasury shall prepare and publish a
report regarding advance pricing agreements.
``(2) Contents of report.--The report shall include the following
for the calendar year to which such report relates:
``(A) Information about the structure, composition, and
operation of the advance pricing agreement program office.
``(B) A copy of each model advance pricing agreement.
``(C) The number of--
``(i) applications filed during such calendar year for
advance pricing agreements;
``(ii) advance pricing agreements executed cumulatively to
date and during such calendar year;
``(iii) renewals of advance pricing agreements issued;
``(iv) pending requests for advance pricing agreements;
``(v) pending renewals of advance pricing agreements;
``(vi) for each of the items in clauses (ii) through (v),
the number that are unilateral, bilateral, and multilateral,
respectively;
``(vii) advance pricing agreements revoked or canceled, and
the number of withdrawals from the advance pricing agreement
program; and
``(viii) advance pricing agreements finalized or renewed by
industry.
``(D) General descriptions of--
``(i) the nature of the relationships between the related
organizations, trades, or businesses covered by advance pricing
agreements;
``(ii) the covered transactions and the business functions
performed and risks assumed by such organizations, trades, or
businesses;
``(iii) the related organizations, trades, or businesses
whose prices or results are tested to determine compliance with
transfer pricing methodologies prescribed in advance pricing
agreements;
``(iv) methodologies used to evaluate tested parties and
transactions and the circumstances leading to the use of those
methodologies;
``(v) critical assumptions made and sources of comparables
used;
``(vi) comparable selection criteria and the rationale used
in determining such criteria;
``(vii) the nature of adjustments to comparables or tested
parties;
``(viii) the nature of any ranges agreed to, including
information regarding when no range was used and why, when
interquartile ranges were used, and when there was a statistical
narrowing of the comparables;
``(ix) adjustment mechanisms provided to rectify results
that fall outside of the agreed upon advance pricing agreement
range;
``(x) the various term lengths for advance pricing
agreements, including rollback years, and the number of advance
pricing agreements with each such term length;
``(xi) the nature of documentation required; and
``(xii) approaches for sharing of currency or other risks.
``(E) Statistics regarding the amount of time taken to complete
new and renewal advance pricing agreements.
``(F) A detailed description of the Secretary of the Treasury's
efforts to ensure compliance with existing advance pricing
agreements.
``(3) Confidentiality.--The reports required by this subsection
shall be treated as authorized by the Internal Revenue Code of 1986 for
purposes of section 6103 of such Code, but the reports shall not include
information--
``(A) which would not be permitted to be disclosed under section
6110(c) of such Code if such report were a written determination as
defined in section 6110 of such Code; or
``(B) which can be associated with, or otherwise identify,
directly or indirectly, a particular taxpayer.
``(4) First report.--The report for calendar year 1999 shall include
prior calendar years after 1990.''
Procedures for Authorizing Disclosure Electronically
Pub. L. 105-206, title II, Sec. 2003(e), July 22, 1998, 112 Stat.
725, provided that: ``The Secretary shall establish procedures for any
taxpayer to authorize, on an electronically filed return, the Secretary
to disclose information under section 6103(c) of the Internal Revenue
Code of 1986 to the preparer of the return.''
Electronic Access to Account Information
Pub. L. 105-206, title II, Sec. 2005, July 22, 1998, 112 Stat. 726,
provided that:
``(a) In General.--Not later than December 31, 2006, the Secretary
of the Treasury or the Secretary's delegate shall develop procedures
under which a taxpayer filing returns electronically (and their
designees under section 6103(c) of the Internal Revenue Code of 1986)
would be able to review the taxpayer's account electronically, but only
if all necessary safeguards to ensure the privacy of such account
information are in place.
``(b) Report.--Not later than December 31, 2003, the Secretary of
the Treasury shall report on the progress the Secretary is making on the
development of procedures under subsection (a) to the Committee on Ways
and Means of the House of Representatives and the Committee on Finance
of the Senate.''
Confidentiality of Tax Return Information
Pub. L. 105-206, title III, Sec. 3802, July 22, 1998, 112 Stat. 782,
provided that: ``The Joint Committee on Taxation and the Secretary of
the Treasury shall each conduct a separate study of the scope and use of
provisions regarding taxpayer confidentiality, and shall report the
findings of such study, together with such recommendations as the
Committee or the Secretary deems appropriate, to the Congress not later
than 18 months after the date of the enactment of this Act [July 22,
1998]. Such study shall examine--
``(1) the present protections for taxpayer privacy;
``(2) any need for third parties to use tax return information;
``(3) whether greater levels of voluntary compliance may be
achieved by allowing the public to know who is legally required to
file tax returns, but does not file tax returns;
``(4) the interrelationship of the taxpayer confidentiality
provisions in the Internal Revenue Code of 1986 with such provisions
in other Federal law, including section 552a of title 5, United
States Code (commonly known as the `Freedom of Information Act')
[probably should be a reference to the Privacy Act];
``(5) the impact on taxpayer privacy of the sharing of income
tax return information for purposes of enforcement of State and
local tax laws other than income tax laws, and including the impact
on the taxpayer privacy intended to be protected at the Federal,
State, and local levels under Public Law 105-35, the Taxpayer
Browsing Protection Act of 1997 [see Tables for classification]; and
``(6) whether the public interest would be served by greater
disclosure of information relating to tax exempt organizations
described in section 501 of the Internal Revenue Code of 1986.''
Combined Employment Tax Reporting Demonstration Project
Section 976(a), (b) of Pub. L. 105-34 provided that:
``(a) In General.--The Secretary of the Treasury shall provide for a
demonstration project to assess the feasibility and desirability of
expanding combined Federal and State tax reporting.
``(b) Description of Demonstration Project.--The demonstration
project under subsection (a) shall be--
``(1) carried out between the Internal Revenue Service and the
State of Montana for a period ending with the date which is 5 years
after the date of the enactment of this Act [Aug. 5, 1997],
``(2) limited to the reporting of employment taxes, and
``(3) limited to the disclosure of the taxpayer identity (as
defined in section 6103(b)(6) of such Code) and the signature of the
taxpayer.''
Procedures and Policies To Safeguard Confidentiality of Taxpayer
Information
Pub. L. 109-115, div. A, title II, Sec. 203, Nov. 30, 2005, 119
Stat. 2438, provided that: ``The Internal Revenue Service shall
institute and enforce policies and procedures that will safeguard the
confidentiality of taxpayer information.''
Similar provisions were contained in the following prior
appropriation acts:
Pub. L. 108-447, div. H, title II, Sec. 203, Dec. 8, 2004, 118 Stat.
3240.
Pub. L. 108-199, div. F, title II, Sec. 203, Jan. 23, 2004, 118
Stat. 318.
Pub. L. 108-7, div. J, title I, Sec. 103, Feb. 20, 2003, 117 Stat.
437.
Pub. L. 107-67, title I, Sec. 103, Nov. 12, 2001, 115 Stat. 523.
Pub. L. 106-554, Sec. 1(a)(3) [title I, Sec. 103], Dec. 21, 2000,
114 Stat. 2763, 2763A-132.
Pub. L. 106-58, title I, Sec. 103, Sept. 29, 1999, 113 Stat. 437.
Pub. L. 105-277, div. A, Sec. 101(h) [title I, Sec. 105], Oct. 21,
1998, 112 Stat. 2681-480, 2681-488.
Pub. L. 105-61, title I, Sec. 105, Oct. 10, 1997, 111 Stat. 1282.
Pub. L. 104-208, div. A, title I, Sec. 101(f) [title I, Sec. 114],
Sept. 30, 1996, 110 Stat. 3009-314, 3009-325.
Pub. L. 104-52, title I, Sec. 105, Nov. 19, 1995, 109 Stat. 476.
Pub. L. 103-329, title I, Sec. 108, Sept. 30, 1994, 108 Stat. 2390.
Pub. L. 103-123, title I, Sec. 107, Oct. 28, 1993, 107 Stat. 1234.
Confidentiality of Tax Return Information
Pub. L. 101-647, title XXXIII, Sec. 3304, Nov. 29, 1990, 104 Stat.
4918, provided that:
``(a) In General.--Notwithstanding any other provision of this Act
[see Tables for classification], no commission established by this Act
shall have access to any return or return information, except to the
extent authorized by section 6103 of the Internal Revenue Code of 1986.
``(b) Definitions.--For purposes of this section, the terms `return'
and `return information' have the respective meanings given such terms
by section 6103(b) of the Internal Revenue Code of 1986.''
Clarification of Congressional Intent as to Scope of Amendments by
Section 2653 of Pub. L. 98-369
For provisions that nothing in amendments by section 2653 of Pub. L.
98-369 be construed as exempting debts of corporations or any other
category of persons from application of such amendments, with such
amendments to extend to all Federal agencies (as defined in such
amendments), see section 9402(b) of Pub. L. 100-203, set out as a note
under section 6402 of this title.
Plan Amendments Not Required Until January 1, 1989
For provisions directing that if any amendments made by subtitle A
or subtitle C of title XI [Secs. 1101-1147 and 1171-1177] or title
XVIII [Secs. 1800-1899A] of Pub. L. 99-514 require an amendment to
any plan, such plan amendment shall not be required to be made before
the first plan year beginning on or after Jan. 1, 1989, see section 1140
of Pub. L. 99-514, as amended, set out as a note under section 401 of
this title.
Reimbursement of Costs of Supplying Information Necessary for
Administration of Federal Retirement Systems
Section 310(c) of Pub. L. 99-335, as amended by Pub. L. 99-514,
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: ``The Office of
Personnel Management shall reimburse the costs (as determined by the
Secretary of Health and Human Services) of supplying--
``(1) information under section 6103(l)(12) of the Internal
Revenue Code of 1986 [formerly I.R.C. 1954]; and
``(2) such other information agreed upon by the Director of the
Office of Personnel Management and the Secretary of Health and Human
Services, which is required in the administration of chapters 83 and
84 of title 5, United States Code.
Section 1106(b) and (c) of the Social Security Act [42 U.S.C. 1306(b),
(c)] shall apply to any reimbursement under this subsection.''
Taxpayer Identifying Number; Persons Applying For Loans Under Federal
Loan Programs Required To Furnish
Pub. L. 97-365, Sec. 4, Oct. 25, 1982, 96 Stat. 1751, 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 section 7701 of Title 31, Money
and Finance, by Pub. L. 103-272, Secs. 4(f)(1)(Y)(i), 7(b), July 5,
1994, 108 Stat. 1363, 1379.
Individuals Exposed to Occupational Hazards During Military Service;
Procedures Applicable for Locating
Pub. L. 96-128, title V, Sec. 502, Nov. 28, 1979, 93 Stat. 987, as
amended by Pub. L. 96-466, title VII, Sec. 702, Oct. 17, 1980, 94 Stat.
2215; Pub. L. 102-54, Sec. 14(g)(3), June 13, 1991, 105 Stat. 288; Pub.
L. 102-83, Sec. 6(e), Aug. 6, 1991, 105 Stat. 407, provided that: ``In
order to effectuate more fully the policy underlying the enactment of
section 6103(m)(3) of the Internal Revenue Code of 1986 regarding the
location, for certain purposes, of individuals who are, or may have
been, exposed to occupational hazards, the Director of the National
Institute of Occupational Safety and Health, upon request by the
Secretary of Veterans Affairs (or the head of any other Federal
department, agency, or instrumentality), shall (1) pursuant to such
section 6103(m)(3), request the mailing addresses of individuals who
such Secretary (or such department, agency, or instrumentality head)
certifies may have been exposed to occupational hazards during active
military, naval, or air service (as defined in section 101(24) of title
38, United States Code), and (2) provide such addresses to such
Secretary (or such department, agency, or instrumentality head) to be
used solely for the purpose of locating such individuals as part of an
activity being carried out by or on behalf of the Department of Veterans
Affairs (or such other department, agency, or instrumentality) to
determine the status of their health or to inform them of the possible
need for medical care and treatment and of benefits to which they may be
entitled based on disability resulting from exposure to such
occupational hazards. Disclosures of information made under this section
shall for all purposes be deemed to be disclosures authorized in the
Internal Revenue Code of 1986.''
Section 802(g)(2) of Pub. L. 96-466 provided that: ``The amendment
made by section 702 [amending section 502 of Pub. L. 96-128, set out
above] shall take effect as of November 28, 1979.''
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, Feb.
25, 1986, 51 F.R. 7237.
Executive Order No. 11805
Ex. Ord. No. 11805, Sept. 20, 1974, 39 F.R. 34261, which related to
inspection of tax returns by the President and certain designated
employees of the White House Office, was revoked by Ex. Ord. No. 12553,
Feb. 25, 1986, 51 F.R. 7237.