1. U.S. Code
  2. title 26
  3. subtitle F
  4. chapter 61
  5. subchapter B
  6. § 6110

Collapse to view only § 6110. Public inspection of written determinations

§ 6101. Period covered by returns or other documents

When not otherwise provided for by this title, the Secretary may by regulations prescribe the period for which, or the date as of which, any return, statement, or other document required by this title or by regulations, shall be made.

(Aug. 16, 1954, ch. 736, 68A Stat. 753; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

CITE AS: 26 USC 6101

§ 6102. Computations on returns or other documents
(a) Amounts shown on internal revenue forms
The Secretary is authorized to provide with respect to any amount required to be shown on a form prescribed for any internal revenue return, statement, or other document, that if such amount of such item is other than a whole-dollar amount, either—
(1) the fractional part of a dollar shall be disregarded; or
(2) the fractional part of a dollar shall be disregarded unless it amounts to one-half dollar or more, in which case the amount (determined without regard to the fractional part of a dollar) shall be increased by $1.
(b) Election not to use whole dollar amounts
(c) Inapplicability to computation of amount
(Aug. 16, 1954, ch. 736, 68A Stat. 753; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

CITE AS: 26 USC 6102

§ 6103. Confidentiality and disclosure of returns and return information
(a) General ruleReturns 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)(1)(C) or (7)(A), any local child support enforcement agency, or any local agency administering a program listed in subsection (l)(7)(D) who has or had access to returns or return information under this section or section 6104(c), and
(3) no other person (or officer or employee thereof) who has or had access to returns or return information under subsection (c), subsection (e)(1)(D)(iii), paragraph (10), (13), (14), or (15) of subsection (k), paragraph (6), (10), (12), (13) (other than subparagraphs (D)(v) and (D)(vi) thereof), (16), (19), (20), or (21) of subsection (l), paragraph (2) or (4)(B) of subsection (m), or subsection (n),
shall disclose any return or return information obtained by him in any manner in connection with his service as such an officer or an employee or otherwise or under the provisions of this section. For purposes of this subsection, the term “officer or employee” includes a former officer or employee.
(b) DefinitionsFor purposes of this section—
(1) Return
(2) Return informationThe 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
(4) Tax administrationThe 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 generalThe term “State” means—
(i) any of the 50 States, the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands,
(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 agenciesFor purposes of subparagraph (A)(iii)—
(i) Qualified group of municipalitiesThe 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.
(iii) Disclosure to contractors and other agentsNotwithstanding 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
(7) Inspection
(8) Disclosure
(9) Federal agency
(10) Chief executive officer
(11) Terrorist incident, threat, or activity
(c) Disclosure of returns and return information to designee of taxpayer
(d) Disclosure to State tax officials and State and local law enforcement agencies
(1) In general
(2) Disclosure to State audit agencies
(A) In general
(B) State audit agency
(3) Exception for reimbursement under section 7624
(4) Availability and use of death information
(A) In general
(B) Contractual requirementsA 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
(5) Disclosure for combined employment tax reporting
(A) In general
(B) Termination
(6) Limitation on disclosure regarding regional income tax agencies treated as States
(e) Disclosure to persons having material interest
(1) In generalThe 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
(3) Deceased individualsThe 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 proceedingsIf—
(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
(B) Return of estate available to debtor
(C) Special rule for involuntary cases
(6) Attorney in fact
(7) Return information
(8) Disclosure of collection activities with respect to joint return
(9) Disclosure of certain information where more than 1 person subject to penalty under section 6672If 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.
(10) Limitation on certain disclosures under this subsection
(11) Disclosure of information regarding status of investigation of violation of this sectionIn the case of a person who provides to the Secretary information indicating a violation of section 7213, 7213A, or 7214 with respect to any return or return information of such person, the Secretary may disclose to such person (or such person’s designee)—
(A) whether an investigation based on the person’s provision of such information has been initiated and whether it is open or closed,
(B) whether any such investigation substantiated such a violation by any individual, and
(C) whether any action has been taken with respect to such individual (including whether a referral has been made for prosecution of such individual).
(f) Disclosure to Committees of Congress
(1) Committee on Ways and Means, Committee on Finance, and Joint Committee on Taxation
(2) Chief of Staff of Joint Committee on Taxation
(3) Other committees
(4) Agents of committees and submission of information to Senate or House of Representatives
(A) Committees described in paragraph (1)
(B) Other committees
(5) Disclosure by whistleblower
(g) Disclosure to President and certain other persons
(1) In generalUpon 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 appointeesThe 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
(4) Restriction on disclosure to certain employees
(5) Reporting requirements
(h) Disclosure to certain Federal officers and employees for purposes of tax administration, etc.
(1) Department of the Treasury
(2) Department of JusticeIn 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 requestIn 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 proceedingsA 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
(6) Internal Revenue Service Oversight Board
(A) In general
(B) Exception for reports to the BoardIf—
(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 generalExcept 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, or pertaining to the case of a missing or exploited child,
(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, or to such a case of a missing or exploited child,
solely for the use of such officers and employees in such preparation, investigation, or grand jury proceeding.
(B) Application for orderThe 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 (or any criminal investigation or proceeding, in the case of a matter relating to a missing or exploited child), and the information sought to be disclosed cannot reasonably be obtained, under the circumstances, from another source.
(C) Disclosure to state and local law enforcement agencies in the case of matters pertaining to a missing or exploited child
(i) In generalIn the case of an investigation pertaining to a missing or exploited child, the head of any Federal agency, or his designee, may disclose any return or return information obtained under subparagraph (A) to officers and employees of any State or local law enforcement agency, but only if—(I) such State or local law enforcement agency is part of a team with the Federal agency in such investigation, and(II) such information is disclosed only to such officers and employees who are personally and directly engaged in such investigation.
(ii) Limitation on use of information
(iii) Missing child
(iv) Exploited child
(2) Disclosure of return information other than taxpayer return information for use in criminal investigations
(A) In generalExcept 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) RequirementsA 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
(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
(ii) Taxpayer identity
(B) Emergency circumstances
(i) Danger of death or physical injury
(ii) Flight from Federal prosecution
(C) Terrorist activities, etc.
(i) In general
(ii) Disclosure to the Department of Justice
(iii) Taxpayer identity
(4) Use of certain disclosed returns and return information in judicial or administrative proceedings
(A) Returns and taxpayer return informationExcept 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)
(C) Confidential informant; impairment of investigations
(D) Consideration of confidentiality policy
(E) Reversible error
(5) Disclosure to locate fugitives from justice
(A) In general
(B) Application for orderAny 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
(7) Disclosure upon request of information relating to terrorist activities, etc.
(A) Disclosure to law enforcement agencies
(i) In general
(ii) Disclosure to State and local law enforcement agencies
(iii) RequirementsA 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
(v) Taxpayer identity
(B) Disclosure to intelligence agencies
(i) In general
(ii) RequirementsA 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 individualsAn 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
(C) Disclosure under ex parte orders
(i) In general
(ii) Application for orderThe 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
(ii) Limitation on use of informationInformation 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 responding 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.
(8) Comptroller General
(A) Returns available for inspectionExcept 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 generalNothing 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
(iii) Requirement of notification upon completion of auditWithin 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
(C) Disapproval by Joint Committee on TaxationReturns 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 CommerceUpon 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
(3) Department of Treasury
(4) Anonymous form
(5) Department of Agriculture
(6) Congressional Budget Office
(k) Disclosure of certain returns and return information for tax administration purposes
(1) Disclosure of accepted offers-in-compromise
(2) Disclosure of amount of outstanding lien
(3) Disclosure of return information to correct misstatements of fact
(4) Disclosure to competent authority under tax convention
(5) State agencies regulating tax return preparers
(6) Disclosure by certain officers and employees for investigative purposes
(7) Disclosure of excise tax registration informationTo 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 ServiceIn 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
(C) Applicable government paymentFor 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
(10) Disclosure of certain returns and return information to certain prison officials
(A) In general
(B) Disclosure to contractor-run prisons
(C) Restrictions on use of disclosed information
(D) Restrictions on redisclosure and disclosure to legal representativesNotwithstanding subsection (h)—
(i) Restrictions on redisclosure
(ii) Disclosure to legal representatives
(11) Disclosure of return information to Department of State for purposes of passport revocation under section 7345
(A) In generalThe Secretary shall, upon receiving a certification described in section 7345, disclose to the Secretary of State return information with respect to a taxpayer who has a seriously delinquent tax debt described in such section. Such return information shall be limited to—
(i) the taxpayer identity information with respect to such taxpayer, and
(ii) the amount of such seriously delinquent tax debt.
(B) Restriction on disclosure
(12) Qualified tax collection contractors
(13) Disclosure to whistleblowers
(A) In general
(B) Updates on whistleblower investigationsThe Secretary shall disclose to an individual providing information relating to any purpose described in paragraph (1) or (2) of section 7623(a) the following:
(i) Not later than 60 days after a case for which the individual has provided information has been referred for an audit or examination, a notice with respect to such referral.
(ii) Not later than 60 days after a taxpayer with respect to whom the individual has provided information has made a payment of tax with respect to tax liability to which such information relates, a notice with respect to such payment.
(iii) Subject to such requirements and conditions as are prescribed by the Secretary, upon a written request by such individual—(I) information on the status and stage of any investigation or action related to such information, and(II) in the case of a determination of the amount of any award under section 7623(b), the reasons for such determination.
Clause (iii) shall not apply to any information if the Secretary determines that disclosure of such information would seriously impair Federal tax administration. Information described in clauses (i), (ii), and (iii) may be disclosed to a designee of the individual providing such information in accordance with guidance provided by the Secretary.
(14) Disclosure of return information for purposes of cybersecurity and the prevention of identity theft tax refund fraud
(A) In general
(B) Specified ISAC participantsFor purposes of this paragraph—
(i) In generalThe term “specified ISAC participant” means—(I) any person designated by the Secretary as having primary responsibility for a function performed with respect to the information sharing and analysis center described in section 2003(a) of the Taxpayer First Act, and(II) any person subject to the requirements of section 7216 and which is a participant in such information sharing and analysis center.
(ii) Information sharing agreement
(C) Specified return informationFor purposes of this paragraph, the term “specified return information” means—
(i) in the case of a return which is in connection with a case of potential identity theft refund fraud—(I) in the case of such return filed electronically, the internet protocol address, device identification, email domain name, speed of completion, method of authentication, refund method, and such other return information related to the electronic filing characteristics of such return as the Secretary may identify for purposes of this subclause, and(II) in the case of such return prepared by a tax return preparer, identifying information with respect to such tax return preparer, including the preparer taxpayer identification number and electronic filer identification number of such preparer,
(ii) in the case of a return which is in connection with a case of a identity theft refund fraud which has been confirmed by the Secretary (pursuant to such procedures as the Secretary may provide), the information referred to in subclauses (I) and (II) of clause (i), the name and taxpayer identification number of the taxpayer as it appears on the return, and any bank account and routing information provided for making a refund in connection with such return, and
(iii) in the case of any cybersecurity threat to the Internal Revenue Service, information similar to the information described in subclauses (I) and (II) of clause (i) with respect to such threat.
(D) Restriction on use of disclosed information
(i) Designated third partiesAny return information received by a person described in subparagraph (B)(i)(I) shall be used only for the purposes of and to the extent necessary in—(I) performing the function such person is designated to perform under such subparagraph,(II) facilitating disclosures authorized under subparagraph (A) to persons described in subparagraph (B)(i)(II), and(III) facilitating disclosures authorized under subsection (d) to participants in such information sharing and analysis center.
(ii) Return preparers
(E) Data protection and safeguards
(15) Disclosures to Social Security Administration to identify tax receivables not eligible for collection pursuant to qualified tax collection contracts
(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 BoardThe 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
(3) Disclosure that applicant for Federal loan has tax delinquent account
(A) In general
(B) Restriction on disclosure
(C) Included Federal loan program defined
(4) Disclosure of returns and return information for use in personnel or claimant representative mattersThe 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 AdministrationUpon 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 ServiceThe 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 agentsThe 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
(7) Disclosure of return information to Federal, State, and local agencies administering certain programs under the Social Security Act, the Food and Nutrition Act of 2008, or title 38, United States Code, or certain housing assistance programs
(A) Return information from Social Security Administration
(B) Return information from Internal Revenue Service
(C) Restriction on disclosure
(D) Programs to which rule appliesThe 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 and Nutrition Act of 2008;
(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)(2)(G), 1710(a)(3), and 1710(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).
(8) Disclosure of certain return information by Social Security Administration to Federal, State, and local child support enforcement agencies
(A) In general
(B) Restriction on disclosure
(C) State or local child support enforcement agency
(9) Disclosure of alcohol fuel producers to administrators of State alcohol lawsNotwithstanding 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), (e), or (f) of section 6402
(A) Return information from Internal Revenue ServiceThe Secretary may, upon receiving a written request, disclose to officers and employees of any agency seeking a reduction under subsection (c), (d), (e), or (f) of section 6402, to officers and employees of the Department of Labor for purposes of facilitating the exchange of data in connection with a notice submitted under subsection (f)(5)(C) of section 6402, and to officers and employees of the Department of 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
(i) Any officers and employees of an agency receiving return information under subparagraph (A) shall use such information only for the purposes of, and to the extent necessary in, establishing appropriate agency records, locating any person with respect to whom a reduction under subsection (c), (d), (e), or (f) of section 6402 is sought for purposes of collecting the debt with respect to which the reduction is sought, or in the defense of any litigation or administrative procedure ensuing from a reduction made under subsection (c), (d), (e), or (f) of section 6402.
(ii) Notwithstanding clause (i), return information disclosed to officers and employees of the Department of Labor may be accessed by agents who maintain and provide technological support to the Department of Labor’s Interstate Connection Network (ICON) solely for the purpose of providing such maintenance and support.
(11) Disclosure of return information to carry out Federal Employees’ Retirement System
(A) In general
(B) Restriction on disclosure
(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
(B) Return information from Social Security AdministrationThe 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 ServicesWith 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
(ii) Timely response to requests
(E) DefinitionsFor purposes of this paragraph—
(i) Medicare beneficiary
(ii) Group health plan
(iii) Qualified employer
(13) Disclosure of return information to carry out the Higher Education Act of 1965
(A) Applications and recertifications for income-contingent or income-based repaymentThe Secretary shall, upon written request from the Secretary of Education, disclose to any authorized person, only for the purpose of (and to the extent necessary in) determining eligibility for, or repayment obligations under, income-contingent or income-based repayment plans under title IV of the Higher Education Act of 1965 with respect to loans under part D of such title, the following return information from returns (for any taxable year specified by the Secretary of Education as relevant to such purpose) of an individual certified by the Secretary of Education as having provided approval under section 494(a)(2) of such Act (as in effect on the date of enactment of this paragraph) for such disclosure:
(i) Taxpayer identity information.
(ii) Filing status.
(iii) Adjusted gross income.
(iv) Total number of exemptions claimed, if applicable.
(v) Number of dependents taken into account in determining the credit allowed under section 24.
(vi) If applicable, the fact that there was no return filed.
(B) Discharge of loan based on total and permanent disabilityThe Secretary shall, upon written request from the Secretary of Education, disclose to any authorized person, only for the purpose of (and to the extent necessary in) monitoring and reinstating loans under title IV of the Higher Education Act of 1965 that were discharged based on a total and permanent disability (within the meaning of section 437(a) of such Act), the following return information from returns (for any taxable year specified by the Secretary of Education as relevant to such purpose) of an individual certified by the Secretary of Education as having provided approval under section 494(a)(3) of such Act (as in effect on the date of enactment of this paragraph) for such disclosure:
(i) The return information described in clauses (i), (ii), and (vi) of subparagraph (A).
(ii) The return information described in subparagraph (C)(ii).
(C) Federal student financial aidThe Secretary shall, upon written request from the Secretary of Education, disclose to any authorized person, only for the purpose of (and to the extent necessary in) determining eligibility for, and amount of, Federal student financial aid under a program authorized under subpart 1 of part A, part C, or part D of title IV of the Higher Education Act of 1965 the following return information from returns (for the taxable year used for purposes of section 480(a) of such Act) of an individual certified by the Secretary of Education as having provided approval under section 494(a)(1) of such Act (as in effect on the date of enactment of this paragraph) for such disclosure:
(i) Return information described in clauses (i) through (vi) of subparagraph (A).
(ii) The amount of any net earnings from self-employment (as defined in section 1402(a)), wages (as defined in section 3121(a) or 3401(a)), and taxable income from a farming business (as defined in section 263A(e)(4)).
(iii) Amount of total income tax.
(iv) Amount of any credit allowed under section 25A.
(v) Amount of individual retirement account distributions not included in adjusted gross income.
(vi) Amount of individual retirement account contributions and payments to self-employed SEP, Keogh, and other qualified plans which were deducted from income.
(vii) Amount of tax-exempt interest received.
(viii) Amounts from retirement pensions and annuities not included in adjusted gross income.
(ix) If applicable, the fact that any of the following schedules (or equivalent successor schedules) were filed with the return:(I) Schedule A.(II) Schedule B.(III) Schedule D.(IV) Schedule E.(V) Schedule F.(VI) Schedule H.
(x) If applicable, the amount reported on Schedule C (or an equivalent successor schedule) as net profit or loss.
(D) Additional uses of disclosed information
(i) In generalIn addition to the purposes for which information is disclosed under subparagraphs (A), (B), and (C), return information so disclosed may be used by an authorized person, with respect to income-contingent or income-based repayment plans, awards of Federal student financial aid under a program authorized under subpart 1 of part A, part C, or part D of title IV of the Higher Education Act of 1965, and discharges of loans based on a total and permanent disability (within the meaning of section 437(a) of such Act), for purposes of—(I) reducing the net cost of improper payments under such plans, relating to such awards, or relating to such discharges,(II) oversight activities by the Office of Inspector General of the Department of Education as authorized by the Inspector General Act of 1978, and(III) conducting analyses and forecasts for estimating costs related to such plans, awards, or discharges.
(ii) Limitation
(iii) Redisclosure to institutions of higher education, State higher education agencies, and designated scholarship organizationsAuthorized persons may redisclose return information received under subparagraph (C), solely for the use in the application, award, and administration of financial aid awarded by the Federal government or awarded by a person described in subclause (I), (II), or (III), to the following persons:(I) An institution of higher education participating in a program under subpart 1 of part A, part C, or part D of title IV of the Higher Education Act of 1965.(II) A State higher education agency.(III) A scholarship organization which is an entity designated (prior to the date of the enactment of this clause) by the Secretary of Education under section 483(a)(3)(E) of such Act.
 This clause shall only apply to the extent that the taxpayer with respect to whom the return information relates provides written consent for such redisclosure to the Secretary of Education. Under such terms and conditions as may be prescribed by the Secretary, after consultation with the Department of Education, an institution of higher education described in subclause (I) or a State higher education agency described in subclause (II) may designate a contractor of such institution or state agency to receive return information on behalf of such institution or state agency to administer aspects of the institution’s or state agency’s activities for the application, award, and administration of such financial aid.
(iv) Redisclosure to Office of Inspector General, independent auditors, and contractorsAny return information which is redisclosed under clause (iii)—(I) may be further disclosed by persons described in subclauses (I), (II), or (III) of clause (iii) or persons designated in the last sentence of clause (iii) to the Office of Inspector General of the Department of Education and independent auditors conducting audits of such person’s administration of the programs for which the return information was received, and(II) may be further disclosed by persons described in subclauses (I), (II), or (III) of clause (iii) to contractors of such entities,
 but only to the extent necessary in carrying out the purposes described in such clause (iii).
(v) Redisclosure to family members
(vi) Redisclosure of FAFSA information
(E) Authorized personFor purposes of this paragraph, the term “authorized person” means, with respect to information disclosed under subparagraph (A), (B), or (C), any person who—
(i) is an officer, employee, or contractor, of the Department of Education, and
(ii) is specifically authorized and designated by the Secretary of Education for purposes of such subparagraph (applied separately with respect to each such subparagraph).
(F) Joint returns
(14) Disclosure of return information to United States Customs ServiceThe 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 6050IThe 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
(B) Disclosure for use in judicial or administrative proceedings
(17) Disclosure to National Archives and Records Administration
(18) Disclosure of return information for purposes of carrying out a program for 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 generalThe 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
(C) Restriction on use of disclosed information
(20) Disclosure of return information to carry out Medicare part B premium subsidy adjustment and part D base beneficiary premium increase
(A) In generalThe Secretary shall, upon written request from the Commissioner of Social Security, disclose to officers, employees, and contractors of the Social Security Administration return information of a taxpayer whose premium (according to the records of the Secretary) may be subject to adjustment under section 1839(i) or increase under section 1860D–13(a)(7) of the Social Security Act. Such return information shall be limited to—
(i) 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 subsection (i)(4)(B)(iii) of section 1839 of the Social Security Act that the amount of the premium of the taxpayer under such section may be subject to adjustment under subsection (i) of such section or increase under section 1860D–13(a)(7) of such Act and the amount of such adjustment, and
(viii) the taxable year with respect to which the preceding information relates.
(B) Restriction on use of disclosed information
(i) In general
(ii) Disclosure to other agenciesOfficers, employees, and contractors of the Social Security Administration may disclose—(I) the taxpayer identity information and the amount of the premium subsidy adjustment or premium increase with respect to a taxpayer described in subparagraph (A) to officers, employees, and contractors of the Centers for Medicare and Medicaid Services, to the extent that such disclosure is necessary for the collection of the premium subsidy amount or the increased premium amount,(II) the taxpayer identity information and the amount of the premium subsidy adjustment or the increased premium amount with respect to a taxpayer described in subparagraph (A) to officers and employees of the Office of Personnel Management and the Railroad Retirement Board, to the extent that such disclosure is necessary for the collection of the premium subsidy amount or the increased premium amount,(III) return information with respect to a taxpayer described in subparagraph (A) to officers and employees of the Department of Health and Human Services to the extent necessary to resolve administrative appeals of such premium subsidy adjustment or increased premium, and(IV) return information with respect to a taxpayer described in subparagraph (A) to officers and employees of the Department of Justice for use in judicial proceedings to the extent necessary to carry out the purposes described in clause (i).
(21) Disclosure of return information to carry out eligibility requirements for certain programs
(A) In generalThe Secretary, upon written request from the Secretary of Health and Human Services, shall disclose to officers, employees, and contractors of the Department of Health and Human Services return information of any taxpayer whose income is relevant in determining any premium tax credit under section 36B or any cost-sharing reduction under section 1402 of the Patient Protection and Affordable Care Act or eligibility for participation in a State medicaid program under title XIX of the Social Security Act, a State’s children’s health insurance program under title XXI of the Social Security Act, or a basic health program under section 1331 of Patient Protection and Affordable Care Act. Such return information shall be limited to—
(i) taxpayer identity information with respect to such taxpayer,
(ii) the filing status of such taxpayer,
(iii) the number of individuals for whom a deduction is allowed under section 151 with respect to the taxpayer (including the taxpayer and the taxpayer’s spouse),
(iv) the modified adjusted gross income (as defined in section 36B) of such taxpayer and each of the other individuals included under clause (iii) who are required to file a return of tax imposed by chapter 1 for the taxable year,
(v) such other information as is prescribed by the Secretary by regulation as might indicate whether the taxpayer is eligible for such credit or reduction (and the amount thereof), and
(vi) the taxable year with respect to which the preceding information relates or, if applicable, the fact that such information is not available.
(B) Information to exchange and State agencies
(C) Restriction on use of disclosed informationReturn information disclosed under subparagraph (A) or (B) may be used by officers, employees, and contractors of the Department of Health and Human Services, an Exchange, or a State agency only for the purposes of, and to the extent necessary in—
(i) establishing eligibility for participation in the Exchange, and verifying the appropriate amount of, any credit or reduction described in subparagraph (A),
(ii) determining eligibility for participation in the State programs described in subparagraph (A).
(22) Disclosure of return information to Department of Health and Human Services for purposes of enhancing Medicare program integrity
(A) In generalThe Secretary shall, upon written request from the Secretary of Health and Human Services, disclose to officers and employees of the Department of Health and Human Services return information with respect to a taxpayer who has applied to enroll, or reenroll, as a provider of services or supplier under the Medicare program under title XVIII of the Social Security Act. Such return information shall be limited to—
(i) the taxpayer identity information with respect to such taxpayer;
(ii) the amount of the delinquent tax debt owed by that taxpayer; and
(iii) the taxable year to which the delinquent tax debt pertains.
(B) Restriction on disclosure
(C) Delinquent tax debt
(m) Disclosure of taxpayer identity information
(1) Tax refunds
(2) Federal claims
(A) In general
(B) Special rule for consumer reporting agency
(3) National Institute for Occupational Safety and Health
(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 generalUpon 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
(B) Disclosure to schools and eligible lendersAny 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 1 of part C of title VII of the Public Health Service Act or subpart II 1 of part B of title VIII of such Act, or
(ii) any eligible lender (within the meaning of section 737(4) 1 of such Act) participating under subpart I 1 of part C of title VII of such Act,
(6) Blood Donor Locator Service
(A) In general
(B) Restriction on disclosure
(C) Safeguards
(7) Social security account statement furnished by Social Security Administration
(n) Certain other persons
(o) Disclosure of returns and return information with respect to certain taxes
(1) Taxes imposed by subtitle E
(A) In general
(B) Use in certain proceedings
(2) Taxes imposed by chapter 35
(3) Taxes imposed by section 4481
(p) Procedure and recordkeeping
(1) Manner, time, and place of inspections
(2) Procedure
(A) Reproduction of returns
(B) Disclosure of return information
(C) Use of reproductions
(3) Records of inspection and disclosure
(A) System of recordkeeping
(B) Report by the Secretary
(C) Public report on disclosuresThe 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) SafeguardsAny Federal agency described in subsection (h)(2), (h)(5), (i)(1), (2), (3), (5), or (7), (j)(1), (2), or (5), (k)(8), (10), (11), or (15), (l)(1), (2), (3), (5), (10), (11), (13)(A), (13)(B), (13)(C), (13)(D)(i), (14), (17), or (22), (o)(1)(A), or (o)(3), the Government Accountability Office, the Congressional Budget Office, or any agency, body, or commission described in subsection (d), (i)(1)(C), (3)(B)(i), or (7)(A)(ii), or (k)(10), (l)(6), (7), (8), (9), (12), (15), or (16), any appropriate State officer (as defined in section 6104(c)), or any other person described in subsection (k)(10) or (15), subsection (l)(10), (13)(A), (13)(B), (13)(C), (13)(D)(i), (16), (18), (19), or (20), or any entity described in subsection (l)(21), shall, as a condition for receiving returns or return information—
(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), (k)(10), or (l)(6), (7), (8), (9), or (16), any appropriate State officer (as defined in section 6104(c)), or any other person described in subsection (k)(10) or (15) or subsection (l)(10), (13)(A), (13)(B), (13)(C), (13)(D)(i), (16), (18), (19), or (20) return to the Secretary such returns or return information (along with any copies made therefrom) or make such returns or return information undisclosable in any manner and furnish a written report to the Secretary describing such manner,
(ii) in the case of an agency described in subsection (h)(2), (h)(5), (i)(1), (2), (3), (5) or (7), (j)(1), (2), or (5), (k)(8), (10), (11), or (15), (l)(1), (2), (3), (5), (10), (11), (12), (13)(A), (13)(B), (13)(C), (13)(D)(i), (14), (15), (17), or (22),,3
3 So in original.
(o)(1)(A), or (o)(3) or any entity described in subsection (l)(21), the Government Accountability Office, or the Congressional Budget Office, either—(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 conditions of subparagraphs (A), (B), (C), (D), and (E) of this paragraph continue to be met with respect to such returns or return information, and
(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 (k)(10) or (15) or subsection (l)(10), (13)(A), (13)(B), (13)(C), (13)(D)(i), (16), (18), (19), or (20) or any entity described in subsection (l)(21), or the Government Accountability Office or the Congressional Budget Office, has failed to, or does not, meet the requirements of this paragraph, he may, after any proceedings for review established under paragraph (7), take such actions as are necessary to ensure such requirements are met, including refusing to disclose returns or return information to such agency, body, or commission, including an agency, an appropriate State officer (as defined in section 6104(c)), or any other person described in subsection (k)(10) or (15) or subsection (l)(10), (13)(A), (13)(B), (13)(C), (13)(D)(i), (16), (18), (19), or (20) or any entity described in subsection (l)(21), or the Government Accountability Office or the Congressional Budget Office, until he determines that such requirements have been or will be met. In the case of any agency which receives any mailing address under paragraph (2), (4), (6), or (7) of subsection (m) and which discloses any such mailing address to any agent or which receives any information under paragraph (6)(A), (10), (12)(B), or (16) of subsection (l) and which discloses any such information to any agent, or any person including an agent described in subsection (l)(10), (13)(A), (13)(B), (13)(C), (13)(D)(i), or (16), this paragraph shall apply to such agency and each such agent or other person (except that, in the case of an agent, or any person including an agent described in subsection (l)(10), (13)(A), (13)(B), (13)(C), (13)(D)(i), or (16), any report to the Secretary or other action with respect to the Secretary shall be made or taken through such agency). For purposes of applying this paragraph in any case to which subsection (m)(6) applies, the term “return information” includes related blood donor records (as defined in section 1141(h)(2) of the Social Security Act).
(5) Report on procedures and safeguards
(6) Audit of procedures and safeguards
(A) Audit by Comptroller General
(B) Records of inspection and reports by the Comptroller GeneralThe 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
(8) State law requirements
(A) Safeguards
(B) Disclosure of returns or return information in State returns
(9) Disclosure to contractors and other agentsNotwithstanding any other provision of this section, no return or return information shall be disclosed to any contractor or other agent of a Federal, State, or local agency unless such agency, to the satisfaction of the Secretary—
(A) has requirements in effect which require each such contractor or other agent which would have access to returns or return information to provide safeguards (within the meaning of paragraph (4)) to protect the confidentiality of such returns or return information,
(B) agrees to conduct an on-site review every 3 years (or a mid-point review in the case of contracts or agreements of less than 3 years in duration) of each contractor or other agent to determine compliance with such requirements,
(C) submits the findings of the most recent review conducted under subparagraph (B) to the Secretary as part of the report required by paragraph (4)(E), and
(D) certifies to the Secretary for the most recent annual period that such contractor or other agent is in compliance with all such requirements.
(q) Regulations
(Aug. 16, 1954, ch. 736, 68A Stat. 753; Pub. L. 88–563, § 3(c), Sept. 2, 1964, 78 Stat. 844; Pub. L. 89–44, title VI, § 601(a), June 21, 1965, 79 Stat. 153; Pub. L. 89–713, § 4(a), Nov. 2, 1966, 80 Stat. 1109; Pub. L. 93–406, title II, § 1022(h), Sept. 2, 1974, 88 Stat. 941; Pub. L. 94–202, § 8(g), Jan. 2, 1976, 89 Stat. 1139; Pub. L. 94–455, title XII, § 1202(a)(1), Oct. 4, 1976, 90 Stat. 1667; Pub. L. 95–210, § 5, Dec. 13, 1977, 91 Stat. 1491; Pub. L. 95–600, title V, § 503, title VII, § 701(bb)(1)(A), (B), (2)–(5), Nov. 6, 1978, 92 Stat. 2879, 2921–2923; Pub. L. 96–249, title I, § 127(a)(1), (2)(A)–(C), May 26, 1980, 94 Stat. 365, 366, as amended Pub. L. 96–611, § 11(a)(1), Dec. 28, 1980, 94 Stat. 3573, and Pub. L. 98–369, div. A, title IV, § 453(b)(5), July 18, 1984, 98 Stat. 820; Pub. L. 96–265, title IV, § 408(a)–(2)(C), June 9, 1980, 94 Stat. 468, as amended Pub. L. 96–611, § 11(a)(2)(A)–(B)(iii), Dec. 28, 1980, 94 Stat. 3573; Pub. L. 96–499, title III, § 302(a), Dec. 5, 1980, 94 Stat. 2604; Pub. L. 96–589, § 3(c), Dec. 24, 1980, 94 Stat. 3401; Pub. L. 96–598, § 3(a), Dec. 24, 1980, 94 Stat. 3487; Pub. L. 97–34, title VII, § 701(a), Aug. 13, 1981, 95 Stat. 340; Pub. L. 97–248, title III, §§ 356(a), (b)(1), 358(a), (b), Sept. 3, 1982, 96 Stat. 641, 645, 646, 648; Pub. L. 97–258, § 3(f)(4)–(6), Sept. 13, 1982, 96 Stat. 1064; Pub. L. 97–365, §§ 7(a), (b), 8(a)–(c)(1), Oct. 25, 1982, 96 Stat. 1752–1754; Pub. L. 97–452, § 2(c)(4), Jan. 12, 1983, 96 Stat. 2478; Pub. L. 98–21, title I, § 121(c)(3)(A), (B), Apr. 20, 1983, 97 Stat. 83; Pub. L. 98–369, div. A, title IV, §§ 449(a), 453(a)–(b)(3), (6), div. B, title VI, §§ 2651(k), 2653(b)(3), 2663(j)(5)(E), July 18, 1984, 98 Stat. 818, 820, 1150, 1155, 1171; Pub. L. 98–378, §§ 19(b), 21(f)(1)–(4), Aug. 16, 1984, 98 Stat. 1322, 1325, 1326; Pub. L. 99–92, § 8(h), Aug. 16, 1985, 99 Stat. 399; Pub. L. 99–335, title III, § 310(a), (b), June 6, 1986, 100 Stat. 607, 608; Pub. L. 99–386, title II, § 206(b), Aug. 22, 1986, 100 Stat. 823; Pub. L. 99–514, title XIV, § 1411(b), title XV, § 1568(a), title XVIII, § 1899A(53), Oct. 22, 1986, 100 Stat. 2715, 2764, 2961; Pub. L. 100–485, title VII, § 701(b)(1), (2)(A), (B), Oct. 13, 1988, 102 Stat. 2425, 2426; Pub. L. 100–647, title I, §§ 1012(bb)(3)(A), (B), 1014(e)(4), title VI, § 6251, title VIII, § 8008(c)(1), (2)(A), Nov. 10, 1988, 102 Stat. 3534, 3561, 3752, 3786, 3787; Pub. L. 100–690, title VII, §§ 7601(b)(1), (2), 7602(c), (d)(2), Nov. 18, 1988, 102 Stat. 4504, 4508; Pub. L. 101–239, title VI, § 6202(a)(1)(A), (B), title VII, § 7841(d)(1), Dec. 19, 1989, 103 Stat. 2226, 2227, 2428; Pub. L. 101–508, title IV, § 4203(a)(2), title V, § 5111(b)(1), (2), title VIII, § 8051(a), title XI, §§ 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, § 321, Dec. 1, 1990, 104 Stat. 5117; Pub. L. 102–568, title VI, § 602(b), Oct. 29, 1992, 106 Stat. 4342; Pub. L. 103–66, title XIII, §§ 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, § 522(a), (b), Dec. 8, 1993, 107 Stat. 2161; Pub. L. 103–296, title I, § 108(h)(6), title III, § 311(b), Aug. 15, 1994, 108 Stat. 1487, 1525; Pub. L. 104–134, title III, § 31001(g)(2), (i)(2), Apr. 26, 1996, 110 Stat. 1321–363, 1321–364; Pub. L. 104–168, title IV, § 403(a), title IX, § 902(a), title XII, §§ 1206(a)–(b)(4), 1207, July 30, 1996, 110 Stat. 1459, 1466, 1472, 1473; Pub. L. 104–188, title I, § 1704(t)(41), Aug. 20, 1996, 110 Stat. 1889; Pub. L. 104–193, title I, § 110(l)(2), formerly (l)(3), (l)(4), (5), title III, § 316(g)(4), Aug. 22, 1996, 110 Stat. 2173, 2219, renumbered Pub. L. 105–33, title V, § 5514(a)(2), Aug. 5, 1997, 111 Stat. 620; Pub. L. 105–33, title IV, § 4631(c)(2), title V, § 5514(a)(1), title XI, § 11024(b)(1)–(7), Aug. 5, 1997, 111 Stat. 486, 620, 721, 722; Pub. L. 105–34, title IX, § 976(c), title X, §§ 1023(a), 1026(a), (b)(1), title XII, §§ 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, § 542(b), Oct. 27, 1997, 111 Stat. 1412; Pub. L. 105–206, title I, § 1101(b), title III, §§ 3702(a), (b), 3708(a), 3711(b), title VI, §§ 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, § 1006, title IV, §§ 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, § 521(a)(1), Dec. 17, 1999, 113 Stat. 1925; Pub. L. 106–554, § 1(a)(7) [title III, §§ 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, § 201(a)–(c)(8), Jan. 23, 2002, 115 Stat. 2440–2444; Pub. L. 107–147, title IV, § 416(c)(1), Mar. 9, 2002, 116 Stat. 55; Pub. L. 107–210, div. A, title II, § 202(b)(1), (2), Aug. 6, 2002, 116 Stat. 961; Pub. L. 107–296, title XI, § 1112(j), Nov. 25, 2002, 116 Stat. 2277; Pub. L. 107–330, title III, § 306, Dec. 6, 2002, 116 Stat. 2827; Pub. L. 108–89, title II, § 201(a), Oct. 1, 2003, 117 Stat. 1132; Pub. L. 108–173, title I, §§ 101(e)(6), 105(e)(1)–(3), title VIII, § 811(c)(1)–(2)(B), title IX, § 900(e)(3), Dec. 8, 2003, 117 Stat. 2151, 2167, 2368, 2369, 2372; Pub. L. 108–311, title III, §§ 311(a), 317, 320(a), (b), title IV, § 408(a)(24), Oct. 4, 2004, 118 Stat. 1180–1182, 1192; Pub. L. 108–357, title IV, § 413(c)(27), Oct. 22, 2004, 118 Stat. 1509; Pub. L. 108–429, title II, § 2004(a)(22), Dec. 3, 2004, 118 Stat. 2592; Pub. L. 109–135, title III, § 305(a)(1), (b)(1), (c)(1), title IV, §§ 406(a), 412(rr)(3), (4), (yy), Dec. 21, 2005, 119 Stat. 2609, 2634, 2640; Pub. L. 109–280, title XII, § 1224(b)(1)–(3), Aug. 17, 2006, 120 Stat. 1093; Pub. L. 109–432, div. A, title I, § 122(a)(1), (b)(1), (c)(1), title IV, § 421(a), (b), Dec. 20, 2006, 120 Stat. 2944, 2971, 2972; Pub. L. 110–28, title VIII, § 8246(a)(2)(B), May 25, 2007, 121 Stat. 201; Pub. L. 110–142, § 8(c)(1), Dec. 20, 2007, 121 Stat. 1807; Pub. L. 110–172, § 11(a)(34)(A), Dec. 29, 2007, 121 Stat. 2487; Pub. L. 110–234, title IV, § 4002(b)(1)(B), (H), (2)(O), May 22, 2008, 122 Stat. 1096, 1097; Pub. L. 110–245, title I, § 108(a), (b), June 17, 2008, 122 Stat. 1631; Pub. L. 110–246, § 4(a), title IV, § 4002(b)(1)(B), (H), (2)(O), June 18, 2008, 122 Stat. 1664, 1857, 1858; Pub. L. 110–328, § 3(b), Sept. 30, 2008, 122 Stat. 3572; Pub. L. 110–343, div. C, title IV, § 402(a), (b), Oct. 3, 2008, 122 Stat. 3875, 3876; Pub. L. 110–428, § 2(a), (b), Oct. 15, 2008, 122 Stat. 4839; Pub. L. 111–3, title VII, § 702(f)(1), (2), Feb. 4, 2009, 123 Stat. 110; Pub. L. 111–148, title I, § 1414(a)(1), (b), (c), title III, § 3308(b)(2), Mar. 23, 2010, 124 Stat. 236, 237, 474; Pub. L. 111–152, title I, § 1004(a)(1)(B), Mar. 30, 2010, 124 Stat. 1034; Pub. L. 111–192, title I, § 103(a), June 25, 2010, 124 Stat. 1282; Pub. L. 111–198, § 4(a)–(d), July 2, 2010, 124 Stat. 1356, 1357; Pub. L. 112–240, title II, § 209(a)–(b)(2), Jan. 2, 2013, 126 Stat. 2324, 2325; Pub. L. 114–94, div. C, title XXXII, §§ 32101(c), 32102(d), Dec. 4, 2015, 129 Stat. 1731, 1734; Pub. L. 114–113, div. Q, title IV, § 403(a), Dec. 18, 2015, 129 Stat. 3117; Pub. L. 114–184, § 2(a)–(b)(2)(B), June 30, 2016, 130 Stat. 536, 537; Pub. L. 115–141, div. U, title IV, § 401(a)(267)–(275), Mar. 23, 2018, 132 Stat. 1197; Pub. L. 116–25, title I, § 1405(a)(1), (2)(A), (C), title II, §§ 2003(c)(1), (2)(A), 2004(a), (b), 2202(a), (b), July 1, 2019, 133 Stat. 997, 998, 1001, 1003, 1004, 1012; Pub. L. 116–91, § 3(a)–(c), Dec. 19, 2019, 133 Stat. 1189, 1192; Pub. L. 116–94, div. O, title IV, § 404, Dec. 20, 2019, 133 Stat. 3180; Pub. L. 116–136, div. A, title III, § 3516(a), Mar. 27, 2020, 134 Stat. 407; Pub. L. 116–260, div. N, title II, §§ 283(b)(1)–(2)(B), 284(a)(1)–(3), div. FF, title I, §§ 102(b)(1)–(2)(B), 103(a)(1)–(3), Dec. 27, 2020, 134 Stat. 1984–1986, 3084, 3085.)

CITE AS: 26 USC 6103

§ 6104. Publicity of information required from certain exempt organizations and certain trusts
(a) Inspection of applications for tax exemption or notice of status
(1) Public inspection
(A) Organizations described in section 501 or 527
(B) Pension, etc., plansThe following shall be open to public inspection at such times and in such places as the Secretary may prescribe:
(i) any application filed with respect to the qualification of a pension, profit-sharing, or stock bonus plan under section 401(a) or 403(a), an individual retirement account described in section 408(a), or an individual retirement annuity described in section 408(b),
(ii) any application filed with respect to the exemption from tax under section 501(a) of an organization forming part of a plan or account referred to in clause (i),
(iii) any papers submitted in support of an application referred to in clause (i) or (ii), and
(iv) any letter or other document issued by the Internal Revenue Service and dealing with the qualification referred to in clause (i) or the exemption from tax referred to in clause (ii).
Except in the case of a plan participant, this subparagraph shall not apply to any plan referred to in clause (i) having not more than 25 participants.
(C) Certain names and compensation not to be opened to public inspection
(D) Withholding of certain other information
(2) Inspection by committees of CongressSection 6103(f) shall apply with respect to—
(A) the application for exemption of any organization described in section 501(c) or (d) which is exempt from taxation under section 501(a) for any taxable year or notice of status of any political organization which is exempt from taxation under section 527 for any taxable year, and any application referred to in subparagraph (B) of subsection (a)(1) of this section, and
(B) any other papers which are in the possession of the Secretary and which relate to such application,
as if such papers constituted returns.
(3) Information available on Internet and in person
(A) In generalThe Secretary shall make publicly available, on the Internet and at the offices of the Internal Revenue Service—
(i) a list of all political organizations which file a notice with the Secretary under section 527(i), and
(ii) the name, address, electronic mailing address, custodian of records, and contact person for such organization.
(B) Time to make information available
(b) Inspection of annual returns
(c) Publication to State officials
(1) General rule for charitable organizationsIn the case of any organization which is described in section 501(c)(3) and exempt from taxation under section 501(a), or has applied under section 508(a) for recognition as an organization described in section 501(c)(3), the Secretary at such times and in such manner as he may by regulations prescribe shall—
(A) notify the appropriate State officer of a refusal to recognize such organization as an organization described in section 501(c)(3), or of the operation of such organization in a manner which does not meet, or no longer meets, the requirements of its exemption,
(B) notify the appropriate State officer of the mailing of a notice of deficiency of tax imposed under section 507 or chapter 41 or 42, and
(C) at the request of such appropriate State officer, make available for inspection and copying such returns, filed statements, records, reports, and other information, relating to a determination under subparagraph (A) or (B) as are relevant to any determination under State law.
(2) Disclosure of proposed actions related to charitable organizations
(A) Specific notificationsIn the case of an organization to which paragraph (1) applies, the Secretary may disclose to the appropriate State officer—
(i) a notice of proposed refusal to recognize such organization as an organization described in section 501(c)(3) or a notice of proposed revocation of such organization’s recognition as an organization exempt from taxation,
(ii) the issuance of a letter of proposed deficiency of tax imposed under section 507 or chapter 41 or 42, and
(iii) the names, addresses, and taxpayer identification numbers of organizations which have applied for recognition as organizations described in section 501(c)(3).
(B) Additional disclosures
(C) Procedures for disclosureInformation may be inspected or disclosed under subparagraph (A) or (B) only—
(i) upon written request by an appropriate State officer, and
(ii) for the purpose of, and only to the extent necessary in, the administration of State laws regulating such organizations.
Such information may only be inspected by or disclosed to a person other than the appropriate State officer if such person is an officer or employee of the State and is designated by the appropriate State officer to receive the returns or return information under this paragraph on behalf of the appropriate State officer.
(D) Disclosures other than by request
(3) Disclosure with respect to certain other exempt organizations
(4) Use in civil judicial and administrative proceedings
(5) No disclosure if impairment
(6) DefinitionsFor purposes of this subsection—
(A) Return and return information
(B) Appropriate State officerThe term “appropriate State officer” means—
(i) the State attorney general,
(ii) the State tax officer,
(iii) in the case of an organization to which paragraph (1) applies, any other State official charged with overseeing organizations of the type described in section 501(c)(3), and
(iv) in the case of an organization to which paragraph (3) applies, the head of an agency designated by the State attorney general as having primary responsibility for overseeing the solicitation of funds for charitable purposes.
(d) Public inspection of certain annual returns, reports, applications for exemption, and notices of status
(1) In generalIn the case of an organization described in subsection (c) or (d) of section 501 and exempt from taxation under section 501(a) or an organization exempt from taxation under section 527(a)—
(A) a copy of—
(i) the annual return filed under section 6033 (relating to returns by exempt organizations) by such organization,
(ii) any annual return which is filed under section 6011 by an organization described in section 501(c)(3) and which relates to any tax imposed by section 511 (relating to imposition of tax on unrelated business income of charitable, etc., organizations),
(iii) if the organization filed an application for recognition of exemption under section 501 or notice of status under section 527(i), the exempt status application materials or any notice materials of such organization, and
(iv) the reports filed under section 527(j) (relating to required disclosure of expenditures and contributions) by such organization,
shall be made available by such organization for inspection during regular business hours by any individual at the principal office of such organization and, if such organization regularly maintains 1 or more regional or district offices having 3 or more employees, at each such regional or district office, and
(B) upon request of an individual made at such principal office or such a regional or district office, a copy of such annual return, reports, and exempt status application materials or such notice materials shall be provided to such individual without charge other than a reasonable fee for any reproduction and mailing costs.
The request described in subparagraph (B) must be made in person or in writing. If such request is made in person, such copy shall be provided immediately and, if made in writing, shall be provided within 30 days.
(2) 3-year limitation on inspection of returns
(3) Exceptions from disclosure requirement
(A) Nondisclosure of contributors, etc.
(B) Nondisclosure of certain other information
(4) Limitation on providing copies
(5) Exempt status application materials
(6) Notice materials
(7) Disclosure of reports by Internal Revenue Service
(8) Application to nonexempt charitable trusts and nonexempt private foundations
(Aug. 16, 1954, ch. 736, 68A Stat. 755; Pub. L. 85–866, title I, § 75(a), Sept. 2, 1958, 72 Stat. 1660; Pub. L. 91–172, title I, § 101(e)(1)–(3), (j)(36), Dec. 30, 1969, 83 Stat. 523, 530; Pub. L. 93–406, title II, § 1022(g)(1)–(3), Sept. 2, 1974, 88 Stat. 940, 941; Pub. L. 94–455, title XII, § 1201(d)(1), title XIII, § 1307(d)(2)(B), title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1667, 1727, 1834; Pub. L. 95–227, § 4(e), Feb. 10, 1978, 92 Stat. 23; Pub. L. 95–488, § 1(d), Oct. 20, 1978, 92 Stat. 1638; Pub. L. 95–600, title VII, § 703(m), Nov. 6, 1978, 92 Stat. 2943; Pub. L. 96–603, § 1(b), (d)(3), Dec. 28, 1980, 94 Stat. 3503, 3504; Pub. L. 98–369, div. A, title III, § 306(b), title IV, § 491(d)(49), July 18, 1984, 98 Stat. 784, 852; Pub. L. 100–203, title X, § 10702(a), Dec. 22, 1987, 101 Stat. 1330–459; Pub. L. 104–168, title XIII, § 1313(a), July 30, 1996, 110 Stat. 1479; Pub. L. 105–206, title VI, § 6019(a), (b), July 22, 1998, 112 Stat. 823; Pub. L. 105–277, div. J, title I, § 1004(b)(1), Oct. 21, 1998, 112 Stat. 2681–888; Pub. L. 106–230, §§ 1(b), 2(b), 3(b), July 1, 2000, 114 Stat. 478, 481, 482; Pub. L. 106–554, § 1(a)(7) [title III, § 312(a)], Dec. 21, 2000, 114 Stat. 2763, 2763A–640; Pub. L. 107–276, § 3(b), Nov. 2, 2002, 116 Stat. 1931; Pub. L. 109–280, title XII, §§ 1201(b)(3), 1224(a), (b)(4), 1225(a), Aug. 17, 2006, 120 Stat. 1066, 1091, 1093; Pub. L. 110–172, § 3(g), Dec. 29, 2007, 121 Stat. 2475; Pub. L. 113–295, div. A, title II, § 220(v), Dec. 19, 2014, 128 Stat. 4036; Pub. L. 116–25, title III, § 3101(c), July 1, 2019, 133 Stat. 1015.)

CITE AS: 26 USC 6104

§ 6105. Confidentiality of information arising under treaty obligations
(a) In general
(b) Exceptions
Subsection (a) shall not apply—
(1) to the disclosure of tax convention information to persons or authorities (including courts and administrative bodies) which are entitled to such disclosure pursuant to a tax convention,
(2) to any generally applicable procedural rules regarding applications for relief under a tax convention,
(3) to the disclosure of tax convention information on the same terms as return information may be disclosed under paragraph (3)(C) or (7) of section 6103(i), except that in the case of tax convention information provided by a foreign government, no disclosure may be made under this paragraph without the written consent of the foreign government, or
(4) in any case not described in paragraph (1), (2), or (3), to the disclosure of any tax convention information not relating to a particular taxpayer if the Secretary determines, after consultation with each other party to the tax convention, that such disclosure would not impair tax administration.
(c) Definitions
For purposes of this section—
(1) Tax convention information
The term “tax convention information” means any—
(A) agreement entered into with the competent authority of one or more foreign governments pursuant to a tax convention,
(B) application for relief under a tax convention,
(C) background information related to such agreement or application,
(D) document implementing such agreement, and
(E) other information exchanged pursuant to a tax convention which is treated as confidential or secret under the tax convention.
(2) Tax convention
The term “tax convention” means—
(A) any income tax or gift and estate tax convention, or
(B) any other convention or bilateral agreement (including multilateral conventions and agreements and any agreement with a possession of the United States) providing for the avoidance of double taxation, the prevention of fiscal evasion, nondiscrimination with respect to taxes, the exchange of tax relevant information with the United States, or mutual assistance in tax matters.
(d) Cross references
(Added Pub. L. 106–554, § 1(a)(7) [title III, § 304(b)(1)], Dec. 21, 2000, 114 Stat. 2763, 2763A–633; amended Pub. L. 107–134, title II, § 201(c)(9), Jan. 23, 2002, 115 Stat. 2444; Pub. L. 107–147, title IV, § 417(18), Mar. 9, 2002, 116 Stat. 56.)

CITE AS: 26 USC 6105

[§ 6106. Repealed. Pub. L. 94–455, title XII, § 1202(h)(1), Oct. 4, 1976, 90 Stat. 1688]

CITE AS: 26 USC 6106

§ 6107. Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list
(a) Furnishing copy to taxpayer
(b) Copy or list to be retained by tax return preparer
Any person who is a tax return preparer with respect to a return or claim for refund shall, for the period ending 3 years after the close of the return period—
(1) retain a completed copy of such return or claim, or retain, on a list, the name and taxpayer identification number of the taxpayer for whom such return or claim was prepared, and
(2) make such copy or list available for inspection upon request by the Secretary.
(c) Regulations
(d) Definitions
(Added Pub. L. 94–455, title XII, § 1203(c), Oct. 4, 1976, 90 Stat. 1690; amended Pub. L. 110–28, title VIII, § 8246(a)(2)(C)(i), May 25, 2007, 121 Stat. 201.)

CITE AS: 26 USC 6107

§ 6108. Statistical publications and studies
(a) Publication or other disclosure of statistics of income
(b) Special statistical studies
(c) Anonymous form
(d) Statistical support for National Taxpayer Advocate
(Aug. 16, 1954, ch. 736, 68A Stat. 756; Pub. L. 94–455, title XII, § 1202(b), Oct. 4, 1976, 90 Stat. 1685; Pub. L. 116–25, title I, § 1301(b)(3)(A), July 1, 2019, 133 Stat. 992.)

CITE AS: 26 USC 6108

§ 6109. Identifying numbers
(a) Supplying of identifying numbersWhen required by regulations prescribed by the Secretary:
(1) Inclusion in returns
(2) Furnishing number to other persons
(3) Furnishing number of another person
(4) Furnishing identifying number of tax return preparer
For purposes of paragraphs (1), (2), and (3), the identifying number of an individual (or his estate) shall be such individual’s social security account number.
(b) Limitation
(1) Except as provided in paragraph (2), a return of any person with respect to his liability for tax, or any statement or other document in support thereof, shall not be considered for purposes of paragraphs (2) and (3) of subsection (a) as a return, statement, or other document with respect to another person.
(2) For purposes of paragraphs (2) and (3) of subsection (a), a return of an estate or trust with respect to its liability for tax, and any statement or other document in support thereof, shall be considered as a return, statement, or other document with respect to each beneficiary of such estate or trust.
(c) Requirement of information
(d) Use of social security account number
[(e) Repealed. Pub. L. 104–188, title I, § 1615(a)(2)(A), Aug. 20, 1996, 110 Stat. 1853]
(f) Access to employer identification numbers by Secretary of Agriculture for purposes of Food and Nutrition Act of 2008
(1) In general
(2) Sharing of information and safeguards
(A) Sharing of information
(B) Safeguards
(3) Confidentiality and nondisclosure rules
(4) Sanctions
(g) Access to employer identification numbers by Federal Crop Insurance Corporation for purposes of the Federal Crop Insurance Act
(1) In general
(2) Confidentiality and nondisclosure rules
(3) Sanctions
(h) Identifying information required with respect to certain seller-provided financing
(1) Payor
(2) Recipient
(3) Furnishing of information between payor and recipient
(4) Seller-provided financing
(i) Special rules relating to the issuance of ITINs
(1) In generalThe Secretary is authorized to issue an individual taxpayer identification number to an individual only if the applicant submits an application, using such form as the Secretary may require and including the required documentation—
(A) in the case of an applicant not described in subparagraph (B)—
(i) in person to an employee of the Internal Revenue Service or a community-based certifying acceptance agent approved by the Secretary, or
(ii) by mail, pursuant to rules prescribed by the Secretary, or
(B) in the case of an applicant who resides outside of the United States, by mail or in person to an employee of the Internal Revenue Service, a community-based certifying acceptance agent approved by the Secretary, or a designee of the Secretary at a United States diplomatic mission or consular post.
(2) Required documentationFor purposes of this subsection—
(A) In general
(B) Validity of documents
(3) Term of ITIN
(A) In general
(B) Special rule for existing ITINsIn the case of an individual with respect to whom an individual taxpayer identification number was issued before January 1, 2013, such number shall remain in effect until the earlier of—
(i) the applicable date, or
(ii) if the individual does not file a return of tax (or is not included as a dependent on the return of tax of another taxpayer) for 3 consecutive taxable years at least one of which ends after December 18, 2015, the due date for the return of tax for such third consecutive taxable year.
(C) Applicable dateFor purposes of subparagraph (B), the term “applicable date” means—
(i)January 1, 2017, in the case of an individual taxpayer identification number issued before January 1, 2008,
(ii)January 1, 2018, in the case of an individual taxpayer identification number issued in 2008,
(iii)January 1, 2019, in the case of an individual taxpayer identification number issued in 2009 or 2010, and
(iv)January 1, 2020, in the case of an individual taxpayer identification number issued in 2011 or 2012.
(4) Distinguishing ITINs issued solely for purposes of treaty benefits
(Added Pub. L. 87–397, § 1(a), Oct. 5, 1961, 75 Stat. 828; amended Pub. L. 94–455, title XII, §§ 1203(d), 1211(c), title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1691, 1712, 1834; Pub. L. 99–514, title XV, § 1524(a), Oct. 22, 1986, 100 Stat. 2749; Pub. L. 100–485, title VII, §§ 703(c)(3), 704(a), Oct. 13, 1988, 102 Stat. 2427; Pub. L. 101–508, title XI, § 11112(a), Nov. 5, 1990, 104 Stat. 1388–413; Pub. L. 101–624, title XVII, § 1735(c), title XXII, § 2201(d), Nov. 28, 1990, 104 Stat. 3792, 3953; Pub. L. 102–486, title XIX, § 1933(a), Oct. 24, 1992, 106 Stat. 3031; Pub. L. 103–296, title III, § 316(b), Aug. 15, 1994, 108 Stat. 1532; Pub. L. 103–465, title VII, § 742(b), Dec. 8, 1994, 108 Stat. 5010; Pub. L. 104–188, title I, §§ 1615(a)(2)(A), 1704(t)(42), Aug. 20, 1996, 110 Stat. 1853, 1889; Pub. L. 105–206, title III, § 3710(a), July 22, 1998, 112 Stat. 779; Pub. L. 110–28, title VIII, § 8246(a)(2)(D), May 25, 2007, 121 Stat. 201; Pub. L. 110–234, title IV, § 4002(b)(1)(B), (G), (2)(O), May 22, 2008, 122 Stat. 1096, 1097; Pub. L. 110–246, § 4(a), title IV, § 4002(b)(1)(B), (G), (2)(O), June 18, 2008, 122 Stat. 1664, 1857, 1858; Pub. L. 114–113, div. Q, title II, § 203(a), Dec. 18, 2015, 129 Stat. 3078; Pub. L. 115–141, div. U, title I, § 101(g)(1)–(3), title IV, § 401(a)(276), Mar. 23, 2018, 132 Stat. 1161, 1197.)

CITE AS: 26 USC 6109

§ 6110. Public inspection of written determinations
(a) General rule
(b) DefinitionsFor purposes of this section—
(1) Written determination
(A) In general
(B) Exceptions
(2) Background file document
(3) Reference and general written determinations
(A) Reference written determination
(B) General written determination
(c) Exemptions from disclosureBefore making any written determination or background file document open or available to public inspection under subsection (a), the Secretary shall delete—
(1) the names, addresses, and other identifying details of the person to whom the written determination pertains and of any other person, other than a person with respect to whom a notation is made under subsection (d)(1), identified in the written determination or any background file document;
(2) information specifically authorized under criteria established by an Executive order to be kept secret in the interest of national defense or foreign policy, and which is in fact properly classified pursuant to such Executive order;
(3) information specifically exempted from disclosure by any statute (other than this title) which is applicable to the Internal Revenue Service;
(4) trade secrets and commercial or financial information obtained from a person and privileged or confidential;
(5) information the disclosure of which would constitute a clearly unwarranted invasion of personal privacy;
(6) information contained in or related to examination, operating, or condition reports prepared by, or on behalf of, or for use of an agency responsible for the regulation or supervision of financial institutions; and
(7) geological and geophysical information and data, including maps, concerning wells.
The Secretary shall determine the appropriate extent of such deletions and, except in the case of intentional or willful disregard of this subsection, shall not be required to make such deletions (nor be liable for failure to make deletions) unless the Secretary has agreed to such deletions or has been ordered by a court (in a proceeding under subsection (f)(3)) to make such deletions.
(d) Procedures with regard to third party contacts
(1) Notations
(2) Exception
(3) Disclosure of identity
(4) Period in which to bring action
(e) Background file documents
(f) Resolution of disputes relating to disclosure
(1) Notice of intention to disclose
(2) Administrative remediesThe Secretary shall prescribe regulations establishing administrative remedies with respect to—
(A) requests for additional disclosure of any written determination of any background file document, and
(B) requests to restrain disclosure.
(3) Action to restrain disclosure
(A) Creation of remedyAny person—
(i) to whom a written determination pertains (or a successor in interest, executor, or other person authorized by law to act for or on behalf of such person), or who has a direct interest in maintaining the confidentiality of any such written determination or background file document (or portion thereof),
(ii) who disagrees with any failure to make a deletion with respect to that portion of any written determination or any background file document which is to be open or available to public inspection, and
(iii) who has exhausted his administrative remedies as prescribed pursuant to paragraph (2),
may, within 60 days after the mailing by the Secretary of a notice of intention to disclose any written determination or background file document under paragraph (1), together with the proposed deletions, file a petition in the United States Tax Court (anonymously, if appropriate) for a determination with respect to that portion of such written determination or background file document which is to be open to public inspection.
(B) Notice to certain persons
(4) Action to obtain additional disclosure
(A) Creation of remedy
(B) Intervention
(5) Expedition of determination
(6) Publicity of Tax Court proceedings
(g) Time for disclosure
(1) In generalExcept as otherwise provided in this section, the text of any written determination or any background file document (as modified under subsection (c)) shall be open or available to public inspection—
(A) no earlier than 75 days, and no later than 90 days, after the notice provided in subsection (f)(1) is mailed, or, if later,
(B) within 30 days after the date on which a court decision under subsection (f)(3) becomes final.
(2) Postponement by order of court
(3) Postponement of disclosure for up to 90 days
(4) Additional 180 daysIf—
(A) the transaction set forth in the written determination is not completed during the period set forth in paragraph (3), and
(B) the person by whom or on whose behalf the request for the written determination was made establishes to the satisfaction of the Secretary that good cause exists for additional delay in opening the written determination to public inspection,
the period referred to in paragraph (3) shall be further extended (for not to exceed an additional 180 days) until the day which is 15 days after the date of the Secretary’s determination that the transaction set forth in the written determination has been completed.
(5) Special rules for certain written determinations, etc.Notwithstanding the provisions of paragraph (1), the Secretary shall not be required to make available to the public—
(A) any technical advice memorandum, any Chief Counsel advice, and any related background file document involving any matter which is the subject of a civil fraud or criminal investigation or jeopardy or termination assessment until after any action relating to such investigation or assessment is completed, or
(B) any general written determination and any related background file document that relates solely to approval of the Secretary of any adoption or change of—
(i) the funding method or plan year of a plan under section 412,
(ii) a taxpayer’s annual accounting period under section 442,
(iii) a taxpayer’s method of accounting under section 446(e), or
(iv) a partnership’s or partner’s taxable year under section 706,
but the Secretary shall make any such written determination and related background file document available upon the written request of any person after the date on which (except for this subparagraph) such determination would be open to public inspection.
(h) Disclosure of prior written determinations and related background file documents
(1) In general
(2) Time for disclosureIn the case of any written determination or background file document which is to be made open or available to public inspection under paragraph (1)—
(A) subsection (g) shall not apply, but
(B) such written determination or background file document shall be made open or available to public inspection at the earliest practicable date after funds for that purpose have been appropriated and made available to the Internal Revenue Service.
(3) Order of releaseAny written determination or background file document described in paragraph (1) shall be open or available to public inspection in the following order starting with the most recent written determination in each category:
(A) reference written determinations issued under this title;
(B) general written determinations issued after July 4, 1967; and
(C) reference written determinations issued under the Internal Revenue Code of 1939 or corresponding provisions of prior law.
General written determinations not described in subparagraph (B) shall be open to public inspection on written request, but not until after the written determinations referred to in subparagraphs (A), (B), and (C) are open to public inspection.
(4) Notice that prior written determinations are open to public inspection
(5) Exclusion
(i) Special rules for disclosure of Chief Counsel advice
(1) Chief Counsel advice defined
(A) In generalFor purposes of this section, the term “Chief Counsel advice” means written advice or instruction, under whatever name or designation, prepared by any national office component of the Office of Chief Counsel which—
(i) is issued to field or service center employees of the Service or regional or district employees of the Office of Chief Counsel; and
(ii) conveys—(I) any legal interpretation of a revenue provision;(II) any Internal Revenue Service or Office of Chief Counsel position or policy concerning a revenue provision; or(III) any legal interpretation of State law, foreign law, or other Federal law relating to the assessment or collection of any liability under a revenue provision.
(B) Revenue provision defined
(2) Additional documents treated as Chief Counsel advice
(3) Deletions for Chief Counsel adviceIn the case of Chief Counsel advice and related background file documents open to public inspection pursuant to this section—
(A) paragraphs (2) through (7) of subsection (c) shall not apply, but
(B) the Secretary may make deletions of material in accordance with subsections (b) and (c) of section 552 of title 5, United States Code, except that in applying subsection (b)(3) of such section, no statutory provision of this title shall be taken into account.
(4) Notice of intention to disclose
(A) Nontaxpayer-specific Chief Counsel adviceIn the case of Chief Counsel advice which is written without reference to a specific taxpayer or group of specific taxpayers—
(i) subsection (f)(1) shall not apply; and
(ii) the Secretary shall, within 60 days after the issuance of the Chief Counsel advice, complete any deletions described in subsection (c)(1) or paragraph (3) and make the Chief Counsel advice, as so edited, open for public inspection.
(B) Taxpayer-specific Chief Counsel advice
(j) Civil remedies
(1) Civil actionWhenever the Secretary—
(A) fails to make deletions required in accordance with subsection (c), or
(B) fails to follow the procedures in subsection (g) or (i)(4)(B),
the recipient of the written determination or any person identified in the written determination shall have as an exclusive civil remedy an action against the Secretary in the United States Court of Federal Claims, which shall have jurisdiction to hear any action under this paragraph.
(2) DamagesIn any suit brought under the provisions of paragraph (1)(A) in which the Court determines that an employee of the Internal Revenue Service intentionally or willfully failed to delete in accordance with subsection (c), or in any suit brought under subparagraph (1)(B) in which the Court determines that an employee intentionally or willfully failed to act in accordance with subsection (g) or (i)(4)(B), the United States shall be liable to the person in an amount equal to the sum of—
(A) actual damages sustained by the person but in no case shall a person be entitled to receive less than the sum of $1,000, and
(B) the costs of the action together with reasonable attorney’s fees as determined by the Court.
(k) Special provisions
(1) FeesThe Secretary is authorized to assess actual costs—
(A) for duplication of any written determination or background file document made open or available to the public under this section, and
(B) incurred in searching for and making deletions required under subsection (c)(1) or (i)(3) from any written determination or background file document which is available to public inspection only upon written request.
The Secretary shall furnish any written determination or background file document without charge or at a reduced charge if he determines that waiver or reduction of the fee is in the public interest because furnishing such determination or background file document can be considered as primarily benefiting the general public.
(2) Records disposal procedures
(3) Precedential status
(l) Section not to applyThis section shall not apply to—
(1) any matter to which section 6104 or 6105 applies, or
(2) any—
(A) written determination issued pursuant to a request made before November 1, 1976, with respect to the exempt status under section 501(a) of an organization described in section 501(c) or (d), the status of an organization as a private foundation under section 509(a), or the status of an organization as an operating foundation under section 4942(j)(3),
(B) written determination described in subsection (g)(5)(B) issued pursuant to a request made before November 1, 1976,
(C) determination letter not otherwise described in subparagraph (A), (B), or (E) issued pursuant to a request made before November 1, 1976,
(D) background file document relating to any general written determination issued before July 5, 1967, or
(E) letter or other document described in section 6104(a)(1)(B)(iv) issued before September 2, 1974 .
(m) Exclusive remedy
(Added Pub. L. 94–455, title XII, § 1201(a), Oct. 4, 1976, 90 Stat. 1660; amended Pub. L. 97–164, title I, § 160(a)(9), Apr. 2, 1982, 96 Stat. 48; Pub. L. 98–620, title IV, § 402(28)(B), Nov. 8, 1984, 98 Stat. 3359; Pub. L. 105–206, title III, § 3509(a)–(c), July 22, 1998, 112 Stat. 772, 773; Pub. L. 106–170, title V, § 521(a)(2), Dec. 17, 1999, 113 Stat. 1925; Pub. L. 106–554, § 1(a)(7) [title III, §§ 304(c), 313(e)], Dec. 21, 2000, 114 Stat. 2763, 2763A–634, 2763A–643; Pub. L. 110–172, § 10(a), Dec. 29, 2007, 121 Stat. 2484; Pub. L. 115–141, div. U, title IV, § 401(a)(325)(A), Mar. 23, 2018, 132 Stat. 1199.)

CITE AS: 26 USC 6110

§ 6111. Disclosure of reportable transactions
(a) In general
Each material advisor with respect to any reportable transaction shall make a return (in such form as the Secretary may prescribe) setting forth—
(1) information identifying and describing the transaction,
(2) information describing any potential tax benefits expected to result from the transaction, and
(3) such other information as the Secretary may prescribe.
Such return shall be filed not later than the date specified by the Secretary.
(b) Definitions
For purposes of this section:
(1) Material advisor
(A) In general
The term “material advisor” means any person—
(i) who provides any material aid, assistance, or advice with respect to organizing, managing, promoting, selling, implementing, insuring, or carrying out any reportable transaction, and
(ii) who directly or indirectly derives gross income in excess of the threshold amount (or such other amount as may be prescribed by the Secretary) for such aid, assistance, or advice.
(B) Threshold amount
For purposes of subparagraph (A), the threshold amount is—
(i) $50,000 in the case of a reportable transaction substantially all of the tax benefits from which are provided to natural persons, and
(ii) $250,000 in any other case.
(2) Reportable transaction
(c) Regulations
The Secretary may prescribe regulations which provide—
(1) that only 1 person shall be required to meet the requirements of subsection (a) in cases in which 2 or more persons would otherwise be required to meet such requirements,
(2) exemptions from the requirements of this section, and
(3) such rules as may be necessary or appropriate to carry out the purposes of this section.
(Added Pub. L. 98–369, div. A, title I, § 141(a), July 18, 1984, 98 Stat. 677; amended Pub. L. 99–514, title II, § 201(d)(13), title XV, § 1531(a), title XVIII, § 1899A(54), Oct. 22, 1986, 100 Stat. 2142, 2749, 2961; Pub. L. 105–34, title X, § 1028(a), Aug. 5, 1997, 111 Stat. 926; Pub. L. 108–357, title VIII, § 815(a), Oct. 22, 2004, 118 Stat. 1581; Pub. L. 109–135, title IV, § 412(zz), Dec. 21, 2005, 119 Stat. 2641.)

CITE AS: 26 USC 6111

§ 6112. Material advisors of reportable transactions must keep lists of advisees, etc.
(a) In general
Each material advisor (as defined in section 6111) with respect to any reportable transaction (as defined in section 6707A(c)) shall (whether or not required to file a return under section 6111 with respect to such transaction) maintain (in such manner as the Secretary may by regulations prescribe) a list—
(1) identifying each person with respect to whom such advisor acted as a material advisor with respect to such transaction, and
(2) containing such other information as the Secretary may by regulations require.
(b) Special rules
(1) Availability for inspection; retention of information on list
Any person who is required to maintain a list under subsection (a) (or was required to maintain a list under subsection (a) as in effect before the enactment of the American Jobs Creation Act of 2004)—
(A) shall make such list available to the Secretary for inspection upon written request by the Secretary, and
(B) except as otherwise provided under regulations prescribed by the Secretary, shall retain any information which is required to be included on such list for 7 years.
(2) Lists which would be required to be maintained by 2 or more persons
(Added Pub. L. 98–369, div. A, title I, § 142(a), July 18, 1984, 98 Stat. 681; amended Pub. L. 108–357, title VIII, § 815(b)(2), (3), Oct. 22, 2004, 118 Stat. 1582; Pub. L. 109–135, title IV, § 403(z), Dec. 21, 2005, 119 Stat. 2629.)

CITE AS: 26 USC 6112

§ 6113. Disclosure of nondeductibility of contributions
(a) General rule
(b) Organizations to which section applies
(1) In general
Except as otherwise provided in this subsection, this section shall apply to any organization which is not described in section 170(c) and which—
(A) is described in subsection (c) (other than paragraph (1) thereof) or (d) of section 501 and exempt from taxation under section 501(a),
(B) is a political organization (as defined in section 527(e)), or
(C) was an organization described in subparagraph (A) or (B) at any time during the 5-year period ending on the date of the fundraising solicitation or is a successor to an organization so described at any time during such 5-year period.
(2) Exception for small organizations
(A) Annual gross receipts do not exceed $100,000
(B) Multiple organization rule
(3) Special rule for certain fraternal organizations
(c) Fundraising solicitation
For purposes of this section—
(1) In general
Except as provided in paragraph (2), the term “fundraising solicitation” means any solicitation of contributions or gifts which is made—
(A) in written or printed form,
(B) by television or radio, or
(C) by telephone.
(2) Exception for certain letters or calls
(Added Pub. L. 100–203, title X, § 10701(a), Dec. 22, 1987, 101 Stat. 1330–457.)

CITE AS: 26 USC 6113

§ 6114. Treaty-based return positions
(a) In general
Each taxpayer who, with respect to any tax imposed by this title, takes the position that a treaty of the United States overrules (or otherwise modifies) an internal revenue law of the United States shall disclose (in such manner as the Secretary may prescribe) such position—
(1) on the return of tax for such tax (or any statement attached to such return), or
(2) if no return of tax is required to be filed, in such form as the Secretary may prescribe.
(b) Waiver authority
(Added Pub. L. 100–647, title I, § 1012(aa)(5)(A), Nov. 10, 1988, 102 Stat. 3532; amended Pub. L. 101–508, title XI, § 11702(c), Nov. 5, 1990, 104 Stat. 1388–514.)

CITE AS: 26 USC 6114

§ 6115. Disclosure related to quid pro quo contributions
(a) Disclosure requirement
If an organization described in section 170(c) (other than paragraph (1) thereof) receives a quid pro quo contribution in excess of $75, the organization shall, in connection with the solicitation or receipt of the contribution, provide a written statement which—
(1) informs the donor that the amount of the contribution that is deductible for Federal income tax purposes is limited to the excess of the amount of any money and the value of any property other than money contributed by the donor over the value of the goods or services provided by the organization, and
(2) provides the donor with a good faith estimate of the value of such goods or services.
(b) Quid pro quo contribution
(Added Pub. L. 103–66, title XIII, § 13173(a), Aug. 10, 1993, 107 Stat. 456.)

CITE AS: 26 USC 6115

§ 6116. Requirement for prisons located in United States to provide information for tax administration
(a) In general
(b) Information
The information with respect to each inmate is—
(1) first, middle, and last name,
(2) date of birth,
(3) institution of current incarceration or, for released inmates, most recent incarceration,
(4) prison assigned inmate number,
(5) the date of incarceration,
(6) the date of release or anticipated date of release,
(7) the date of work release,
(8) taxpayer identification number and whether the prison has verified such number,
(9) last known address, and
(10) any additional information as the Secretary may request.
(c) Format
(Added Pub. L. 112–41, title V, § 502(a), Oct. 21, 2011, 125 Stat. 460.)

CITE AS: 26 USC 6116

§ 6117. Cross reference

For inspection of records, returns, etc., concerning gasoline or lubricating oils, see section 4102.

(Aug. 16, 1954, ch. 736, 68A Stat. 756, § 6109; renumbered § 6110, Pub. L. 87–397, § 1(a), Oct. 5, 1961, 75 Stat. 828; renumbered § 6111 and amended Pub. L. 94–455, title XII, § 1201(a), title XIX, § 1906(a)(8), Oct. 4, 1976, 90 Stat. 1660, 1824; renumbered § 6112, renumbered § 6113, Pub. L. 98–369, div. A, title I, §§ 141(a), 142(a), July 18, 1984, 98 Stat. 677, 681; renumbered § 6114, Pub. L. 100–203, title X, § 10701(a), Dec. 22, 1987, 101 Stat. 1330–457; renumbered § 6115, Pub. L. 100–647, title I, § 1012(aa)(5)(A), Nov. 10, 1988, 102 Stat. 3532; renumbered § 6116, Pub. L. 103–66, title XIII, § 13173(a), Aug. 10, 1993, 107 Stat. 456; renumbered § 6117, Pub. L. 112–41, title V, § 502(a), Oct. 21, 2011, 125 Stat. 460.)

CITE AS: 26 USC 6117