Title 26 — Internal Revenue Code — § 6103. Confidentiality and disclosure of returns and return information
Summary
These pages (3426 to 3472) of Title 26 of the United States Code, the Internal Revenue Code, print sections 6101 and 6102, all of section 6103 and the start of section 6104. Section 6103, Confidentiality and disclosure of returns and return information, opens with the general rule that returns and return information shall be confidential. Except as the title authorizes, officers and employees of the United States, of any State and of local agencies with access may not disclose them. The section then sets out the authorized disclosures, and most of the pages are editorial and statutory notes on its amendments and on the laws it refers to.
Summary drafted by a model from the document's text below and checked by script against that text before publication. It is a navigation aid, not a reading of what the document proves. Where AI is used
Full text
§ 6101 TITLE 26—INTERNAL REVENUE CODE Page 3426
1961—Pub. L. 87–397, § 1(c)(1), Oct. 5, 1961, 75 Stat. 829, (2) no officer or employee of any State, any
added item 6109 and redesignated former item 6109 as local law enforcement agency receiving infor-
6110. mation under subsection (i)(1)(C) or (7)(A), any
§ 6101. Period covered by returns or other docu- tribal or local child support enforcement agen-
ments cy, or any local agency administering a pro-
gram listed in subsection (l)(7)(D) who has or
When not otherwise provided for by this title, had access to returns or return information
the Secretary may by regulations prescribe the under this section or section 6104(c), and
period for which, or the date as of which, any re- (3) no other person (or officer or employee
turn, statement, or other document required by thereof) who has or had access to returns or
this title or by regulations, shall be made. return information under subsection (c), sub-
(Aug. 16, 1954, ch. 736, 68A Stat. 753; Pub. L. section (e)(1)(D)(iii), paragraph (10), (13), (14),
94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 or (15) of subsection (k), paragraph (6), (8), (10),
Stat. 1834.) (12), (13) (other than subparagraphs (D)(v) and
(D)(vi) thereof), (16), (19), (20), or (21) of sub-
Editorial Notes section (l), paragraph (2) or (4)(B) of subsection
(m), or subsection (n),
AMENDMENTS
shall disclose any return or return information
1976—Pub. L. 94–455 struck out ‘‘or his delegate’’ after obtained by him in any manner in connection
‘‘Secretary’’. with his service as such an officer or an em-
§ 6102. Computations on returns or other docu- ployee or otherwise or under the provisions of
ments this section. For purposes of this subsection, the
term ‘‘officer or employee’’ includes a former of-
(a) Amounts shown on internal revenue forms ficer or employee.
The Secretary is authorized to provide with (b) Definitions
respect to any amount required to be shown on For purposes of this section—
a form prescribed for any internal revenue re- (1) Return
turn, statement, or other document, that if such
amount of such item is other than a whole-dol- The term ‘‘return’’ means any tax or infor-
lar amount, either— mation return, declaration of estimated tax,
(1) the fractional part of a dollar shall be or claim for refund required by, or provided for
disregarded; or or permitted under, the provisions of this title
(2) the fractional part of a dollar shall be which is filed with the Secretary by, on behalf
disregarded unless it amounts to one-half dol- of, or with respect to any person, and any
lar or more, in which case the amount (deter- amendment or supplement thereto, including
mined without regard to the fractional part of supporting schedules, attachments, or lists
a dollar) shall be increased by $1. which are supplemental to, or part of, the re-
turn so filed.
(b) Election not to use whole dollar amounts
(2) Return information
Any person making a return, statement, or
The term ‘‘return information’’ means—
other document shall be allowed, under regula- (A) a taxpayer’s identity, the nature,
tions prescribed by the Secretary, to make such source, or amount of his income, payments,
return, statement, or other document without receipts, deductions, exemptions, credits, as-
regard to subsection (a). sets, liabilities, net worth, tax liability, tax
(c) Inapplicability to computation of amount withheld, deficiencies, overassessments, or
The provisions of subsections (a) and (b) shall tax payments, whether the taxpayer’s return
not be applicable to items which must be taken was, is being, or will be examined or subject
into account in making the computations nec- to other investigation or processing, or any
essary to determine the amount required to be other data, received by, recorded by, pre-
shown on a form, but shall be applicable only to pared by, furnished to, or collected by the
such final amount. Secretary with respect to a return or with
respect to the determination of the exist-
(Aug. 16, 1954, ch. 736, 68A Stat. 753; Pub. L. ence, or possible existence, of liability (or
94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 the amount thereof) of any person under this
Stat. 1834.) title for any tax, penalty, interest, fine, for-
feiture, or other imposition, or offense,
Editorial Notes (B) any part of any written determination
AMENDMENTS or any background file document relating to
such written determination (as such terms
1976—Subsecs. (a), (b). Pub. L. 94–455 struck out ‘‘or
his delegate’’ after ‘‘Secretary’’. are defined in section 6110(b)) which is not
open to public inspection under section 6110,
§ 6103. Confidentiality and disclosure of returns (C) any advance pricing agreement entered
and return information into by a taxpayer and the Secretary and
any background information related to such
(a) General rule agreement or any application for an advance
Returns and return information shall be con- pricing agreement, and
fidential, and except as authorized by this (D) any agreement under section 7121, and
title— any similar agreement, and any background
(1) no officer or employee of the United information related to such an agreement or
States, request for such an agreement,
Page 3427 TITLE 26—INTERNAL REVENUE CODE § 6103
but such term does not include data in a form (i) Qualified group of municipalities
which cannot be associated with, or otherwise The term ‘‘qualified group of municipali-
identify, directly or indirectly, a particular ties’’ means, with respect to any govern-
taxpayer. Nothing in the preceding sentence, mental entity, 2 or more municipalities—
or in any other provision of law, shall be con- (I) each of which imposes a tax on in-
strued to require the disclosure of standards come or wages,
used or to be used for the selection of returns (II) each of which, under the authority
for examination, or data used or to be used for of a State statute, administers the laws
determining such standards, if the Secretary relating to the imposition of such taxes
determines that such disclosure will seriously through such entity, and
impair assessment, collection, or enforcement (III) which collectively have a popu-
under the internal revenue laws. lation in excess of 250,000 (as determined
under the most recent decennial United
(3) Taxpayer return information States census data available).
The term ‘‘taxpayer return information’’ (ii) References to State law, etc.
means return information as defined in para-
For purposes of applying subparagraph
graph (2) which is filed with, or furnished to,
(A)(iii) to the subsections referred to in
the Secretary by or on behalf of the taxpayer such subparagraph, any reference in such
to whom such return information relates. subsections to State law, proceedings, or
(4) Tax administration tax returns shall be treated as references
The term ‘‘tax administration’’— to the law, proceedings, or tax returns, as
(A) means— the case may be, of the municipalities
(i) the administration, management, which form and operate the governmental
conduct, direction, and supervision of the entity referred to in such subparagraph.
execution and application of the internal (iii) Disclosure to contractors and other
revenue laws or related statutes (or equiv- agents
alent laws and statutes of a State) and tax Notwithstanding any other provision of
conventions to which the United States is this section, no return or return informa-
a party, and tion shall be disclosed to any contractor or
(ii) the development and formulation of other agent of a governmental entity re-
Federal tax policy relating to existing or ferred to in subparagraph (A)(iii) unless
proposed internal revenue laws, related such entity, to the satisfaction of the Sec-
statutes, and tax conventions, and retary—
(I) has requirements in effect which re-
(B) includes assessment, collection, en- quire each such contractor or other
forcement, litigation, publication, and sta- agent which would have access to re-
tistical gathering functions under such laws, turns or return information to provide
statutes, or conventions. safeguards (within the meaning of sub-
(5) State section (p)(4)) to protect the confiden-
tiality of such returns or return informa-
(A) In general tion,
The term ‘‘State’’ means— (II) agrees to conduct an on-site review
(i) any of the 50 States, the District of every 3 years (or a mid-point review in
Columbia, the Commonwealth of Puerto the case of contracts or agreements of
Rico, the Virgin Islands, Guam, American less than 3 years in duration) of each
Samoa, and the Commonwealth of the contractor or other agent to determine
Northern Mariana Islands, compliance with such requirements,
(ii) for purposes of subsections (a)(2), (III) submits the findings of the most
(b)(4), (d)(1), (h)(4), and (p), any munici- recent review conducted under subclause
pality— (II) to the Secretary as part of the report
(I) with a population in excess of required by subsection (p)(4)(E), and
250,000 (as determined under the most re- (IV) certifies to the Secretary for the
cent decennial United States census data most recent annual period that such con-
available), tractor or other agent is in compliance
(II) which imposes a tax on income or with all such requirements.
wages, and The certification required by subclause (IV)
(III) with which the Secretary (in his shall include the name and address of each
sole discretion) has entered into an contractor and other agent, a description of
agreement regarding disclosure, and the contract or agreement with such con-
tractor or other agent, and the duration of
(iii) for purposes of subsections (a)(2),
such contract or agreement. The require-
(b)(4), (d)(1), (h)(4), and (p), any govern-
ments of this clause shall not apply to dis-
mental entity—
closures pursuant to subsection (n) for pur-
(I) which is formed and operated by a
poses of Federal tax administration and a
qualified group of municipalities, and rule similar to the rule of subsection
(II) with which the Secretary (in his (p)(8)(B) shall apply for purposes of this
sole discretion) has entered into an clause.
agreement regarding disclosure.
(6) Taxpayer identity
(B) Regional income tax agencies The term ‘‘taxpayer identity’’ means the
For purposes of subparagraph (A)(iii)— name of a person with respect to whom a re-
§ 6103 TITLE 26—INTERNAL REVENUE CODE Page 3428
turn is filed, his mailing address, his taxpayer such disclosure made, only upon written re-
identifying number (as described in section quest by the head of such agency, body, or
6109), or a combination thereof. commission, and only to the representatives of
(7) Inspection such agency, body, or commission designated
in such written request as the individuals who
The terms ‘‘inspected’’ and ‘‘inspection’’ are to inspect or to receive the returns or re-
mean any examination of a return or return turn information on behalf of such agency,
information. body, or commission. Such representatives
(8) Disclosure shall not include any individual who is the
The term ‘‘disclosure’’ means the making chief executive officer of such State or who is
known to any person in any manner whatever neither an employee or legal representative of
a return or return information. such agency, body, or commission nor a person
described in subsection (n). However, such re-
(9) Federal agency
turn information shall not be disclosed to the
The term ‘‘Federal agency’’ means an agen- extent that the Secretary determines that
cy within the meaning of section 551(1) of title such disclosure would identify a confidential
5, United States Code. informant or seriously impair any civil or
(10) Chief executive officer criminal tax investigation.
The term ‘‘chief executive officer’’ means, (2) Disclosure to State audit agencies
with respect to any municipality, any elected (A) In general
official and the chief official (even if not elect- Any returns or return information ob-
ed) of such municipality. tained under paragraph (1) by any State
(11) Terrorist incident, threat, or activity agency, body, or commission may be open to
The term ‘‘terrorist incident, threat, or ac- inspection by, or disclosure to, officers and
tivity’’ means an incident, threat, or activity employees of the State audit agency for the
involving an act of domestic terrorism (as de- purpose of, and only to the extent necessary
fined in section 2331(5) of title 18, United in, making an audit of the State agency,
States Code) or international terrorism (as de- body, or commission referred to in para-
fined in section 2331(1) of such title). graph (1).
(c) Disclosure of returns and return information (B) State audit agency
to designee of taxpayer For purposes of subparagraph (A), the term
The Secretary may, subject to such require- ‘‘State audit agency’’ means any State agen-
ments and conditions as he may prescribe by cy, body, or commission which is charged
regulations, disclose the return of any taxpayer, under the laws of the State with the respon-
or return information with respect to such tax- sibility of auditing State revenues and pro-
payer, to such person or persons as the taxpayer grams.
may designate in a request for or consent to (3) Exception for reimbursement under section
such disclosure, or to any other person at the 7624
taxpayer’s request to the extent necessary to Nothing in this section shall be construed to
comply with a request for information or assist- prevent the Secretary from disclosing to any
ance made by the taxpayer to such other person. State or local law enforcement agency which
However, return information shall not be dis- may receive a payment under section 7624 the
closed to such person or persons if the Secretary amount of the recovered taxes with respect to
determines that such disclosure would seriously which such a payment may be made.
impair Federal tax administration. Persons des-
ignated by the taxpayer under this subsection to (4) Availability and use of death information
receive return information shall not use the in- (A) In general
formation for any purpose other than the ex- No returns or return information may be
press purpose for which consent was granted and disclosed under paragraph (1) to any agency,
shall not disclose return information to any body, or commission of any State (or any
other person without the express permission of, legal representative thereof) during any pe-
or request by, the taxpayer. riod during which a contract meeting the re-
(d) Disclosure to State tax officials and State and quirements of subparagraph (B) is not in ef-
local law enforcement agencies fect between such State and the Secretary of
(1) In general Health and Human Services.
Returns and return information with respect (B) Contractual requirements
to taxes imposed by chapters 1, 2, 6, 11, 12, 21, A contract meets the requirements of this
23, 24, 31, 32, 44, 51, and 52 and subchapter D of subparagraph if—
chapter 36 shall be open to inspection by, or (i) such contract requires the State to
disclosure to, any State agency, body, or com- furnish the Secretary of Health and
mission, or its legal representative, which is Human Services information concerning
charged under the laws of such State with re- individuals with respect to whom death
sponsibility for the administration of State certificates (or equivalent documents
tax laws for the purpose of, and only to the ex- maintained by the State or any subdivi-
tent necessary in, the administration of such sion thereof) have been officially filed with
laws, including any procedures with respect to it, and
locating any person who may be entitled to a (ii) such contract does not include any
refund. Such inspection shall be permitted, or restriction on the use of information ob-
Page 3429 TITLE 26—INTERNAL REVENUE CODE § 6103
tained by such Secretary pursuant to such (iii) the child of that individual (or such
contract, except that such contract may child’s legal representative) to the extent
provide that such information is only to be necessary to comply with the provisions of
used by the Secretary (or any other Fed- section 1(g);
eral agency) for purposes of ensuring that
(B) in the case of an income tax return
Federal benefits or other payments are not
filed jointly, either of the individuals with
erroneously paid to deceased individuals.
respect to whom the return is filed;
Any information obtained by the Secretary (C) in the case of the return of a partner-
of Health and Human Services under such a ship, any person who was a member of such
contract shall be exempt from disclosure partnership during any part of the period
under section 552 of title 5, United States covered by the return;
Code, and from the requirements of section (D) in the case of the return of a corpora-
552a of such title 5. tion or a subsidiary thereof—
(C) Special exception (i) any person designated by resolution
The provisions of subparagraph (A) shall of its board of directors or other similar
not apply to any State which on July 1, 1993, governing body,
was not, pursuant to a contract, furnishing (ii) any officer or employee of such cor-
the Secretary of Health and Human Services poration upon written request signed by
information concerning individuals with re- any principal officer and attested to by the
spect to whom death certificates (or equiva- secretary or other officer,
lent documents maintained by the State or (iii) any bona fide shareholder of record
any subdivision thereof) have been officially owning 1 percent or more of the out-
filed with it. standing stock of such corporation,
(iv) if the corporation was an S corpora-
(5) Disclosure for combined employment tax
tion, any person who was a shareholder
reporting
during any part of the period covered by
(A) In general such return during which an election
The Secretary may disclose taxpayer iden- under section 1362(a) was in effect, or
tity information and signatures to any agen- (v) if the corporation has been dissolved,
cy, body, or commission of any State for the any person authorized by applicable State
purpose of carrying out with such agency, law to act for the corporation or any per-
body, or commission a combined Federal and son who the Secretary finds to have a ma-
State employment tax reporting program terial interest which will be affected by in-
approved by the Secretary. Subsections formation contained therein;
(a)(2) and (p)(4) and sections 7213 and 7213A
(E) in the case of the return of an estate—
shall not apply with respect to disclosures or
(i) the administrator, executor, or trust-
inspections made pursuant to this para-
ee of such estate, and
graph.
(ii) any heir at law, next of kin, or bene-
(B) Termination ficiary under the will, of the decedent, but
The Secretary may not make any disclo- only if the Secretary finds that such heir
sure under this paragraph after December 31, at law, next of kin, or beneficiary has a
2007. material interest which will be affected by
(6) Limitation on disclosure regarding regional information contained therein; and
income tax agencies treated as States (F) in the case of the return of a trust—
For purposes of paragraph (1), inspection by (i) the trustee or trustees, jointly or sep-
or disclosure to an entity described in sub- arately, and
section (b)(5)(A)(iii) shall be for the purpose of, (ii) any beneficiary of such trust, but
and only to the extent necessary in, the ad- only if the Secretary finds that such bene-
ministration of the laws of the member mu- ficiary has a material interest which will
nicipalities in such entity relating to the im- be affected by information contained
position of a tax on income or wages. Such en- therein.
tity may not redisclose any return or return (2) Incompetency
information received pursuant to paragraph
(1) to any such member municipality. If an individual described in paragraph (1) is
(e) Disclosure to persons having material inter- legally incompetent, the applicable return
est shall, upon written request, be open to inspec-
tion by or disclosure to the committee, trust-
(1) In general
ee, or guardian of his estate.
The return of a person shall, upon written
(3) Deceased individuals
request, be open to inspection by or disclosure
to— The return of a decedent shall, upon written
(A) in the case of the return of an indi- request, be open to inspection by or disclosure
vidual— to—
(i) that individual, (A) the administrator, executor, or trustee
(ii) the spouse of that individual if the of his estate, and
individual and such spouse have signified (B) any heir at law, next of kin, or bene-
their consent to consider a gift reported on ficiary under the will, of such decedent, or a
such return as made one-half by him and donee of property, but only if the Secretary
one-half by the spouse pursuant to the pro- finds that such heir at law, next of kin, ben-
visions of section 2513; or eficiary, or donee has a material interest
§ 6103 TITLE 26—INTERNAL REVENUE CODE Page 3430
which will be affected by information con- ciency from such other individual, the general
tained therein. nature of such collection activities, and the
(4) Title 11 cases and receivership proceedings amount collected. The preceding sentence
shall not apply to any deficiency which may
If—
not be collected by reason of section 6502.
(A) there is a trustee in a title 11 case in
which the debtor is the person with respect (9) Disclosure of certain information where
to whom the return is filed, or more than 1 person subject to penalty
(B) substantially all of the property of the under section 6672
person with respect to whom the return is If the Secretary determines that a person is
filed is in the hands of a receiver, liable for a penalty under section 6672(a) with
such return or returns for prior years of such respect to any failure, upon request in writing
person shall, upon written request, be open to of such person, the Secretary shall disclose in
inspection by or disclosure to such trustee or writing to such person—
receiver, but only if the Secretary finds that (A) the name of any other person whom
such trustee or receiver, in his fiduciary ca- the Secretary has determined to be liable for
pacity, has a material interest which will be such penalty with respect to such failure,
affected by information contained therein. and
(B) whether the Secretary has attempted
(5) Individual’s title 11 case to collect such penalty from such other per-
(A) In general son, the general nature of such collection ac-
In any case to which section 1398 applies tivities, and the amount collected.
(determined without regard to section (10) Limitation on certain disclosures under
1398(b)(1)), any return of the debtor for the this subsection
taxable year in which the case commenced In the case of an inspection or disclosure
or any preceding taxable year shall, upon under this subsection relating to the return of
written request, be open to inspection by or a partnership, S corporation, trust, or an es-
disclosure to the trustee in such case. tate, the information inspected or disclosed
(B) Return of estate available to debtor shall not include any supporting schedule, at-
Any return of an estate in a case to which tachment, or list which includes the taxpayer
section 1398 applies shall, upon written re- identity information of a person other than
quest, be open to inspection by or disclosure the entity making the return or the person
to the debtor in such case. conducting the inspection or to whom the dis-
(C) Special rule for involuntary cases closure is made.
(11) Disclosure of information regarding status
In an involuntary case, no disclosure shall
of investigation of violation of this section
be made under subparagraph (A) until the
order for relief has been entered by the court In the case of a person who provides to the
having jurisdiction of such case unless such Secretary information indicating a violation
court finds that such disclosure is appro- of section 7213, 7213A, or 7214 with respect to
priate for purposes of determining whether any return or return information of such per-
an order for relief should be entered. son, the Secretary may disclose to such person
(6) Attorney in fact (or such person’s designee)—
(A) whether an investigation based on the
Any return to which this subsection applies person’s provision of such information has
shall, upon written request, also be open to in- been initiated and whether it is open or
spection by or disclosure to the attorney in closed,
fact duly authorized in writing by any of the (B) whether any such investigation sub-
persons described in paragraph (1), (2), (3), (4), stantiated such a violation by any indi-
(5), (8), or (9) to inspect the return or receive vidual, and
the information on his behalf, subject to the (C) whether any action has been taken
conditions provided in such paragraphs. with respect to such individual (including
(7) Return information whether a referral has been made for pros-
Return information with respect to any tax- ecution of such individual).
payer may be open to inspection by or disclo- (f) Disclosure to Committees of Congress
sure to any person authorized by this sub- (1) Committee on Ways and Means, Committee
section to inspect any return of such taxpayer on Finance, and Joint Committee on Tax-
if the Secretary determines that such disclo- ation
sure would not seriously impair Federal tax
administration. Upon written request from the chairman of
the Committee on Ways and Means of the
(8) Disclosure of collection activities with re- House of Representatives, the chairman of the
spect to joint return Committee on Finance of the Senate, or the
If any deficiency of tax with respect to a chairman of the Joint Committee on Tax-
joint return is assessed and the individuals fil- ation, the Secretary shall furnish such com-
ing such return are no longer married or no mittee with any return or return information
longer reside in the same household, upon re- specified in such request, except that any re-
quest in writing by either of such individuals, turn or return information which can be asso-
the Secretary shall disclose in writing to the ciated with, or otherwise identify, directly or
individual making the request whether the indirectly, a particular taxpayer shall be fur-
Secretary has attempted to collect such defi- nished to such committee only when sitting in
Page 3431 TITLE 26—INTERNAL REVENUE CODE § 6103
closed executive session unless such taxpayer (B) Other committees
otherwise consents in writing to such disclo- Any committee or subcommittee described
sure. in paragraph (3) shall have the right, acting
(2) Chief of Staff of Joint Committee on Tax- directly, or by or through no more than four
ation examiners or agents, designated or ap-
Upon written request by the Chief of Staff of pointed in writing in equal numbers by the
the Joint Committee on Taxation, the Sec- chairman and ranking minority member of
retary shall furnish him with any return or re- such committee or subcommittee, to inspect
turn information specified in such request. returns and return information at such time
Such Chief of Staff may submit such return or and in such manner as may be determined by
return information to any committee de- such chairman and ranking minority mem-
scribed in paragraph (1), except that any re- ber. Any return or return information ob-
turn or return information which can be asso- tained by or on behalf of such committee or
ciated with, or otherwise identify, directly or subcommittee pursuant to the provisions of
indirectly, a particular taxpayer shall be fur- this subsection may be submitted by the
nished to such committee only when sitting in committee to the Senate or the House of
closed executive session unless such taxpayer Representatives, or to both, except that any
otherwise consents in writing to such disclo- return or return information which can be
sure. associated with, or otherwise identify, di-
(3) Other committees rectly or indirectly, a particular taxpayer,
Pursuant to an action by, and upon written shall be furnished to the Senate or the House
request by the chairman of, a committee of of Representatives only when sitting in
the Senate or the House of Representatives closed executive session unless such tax-
(other than a committee specified in para- payer otherwise consents in writing to such
graph (1)) specially authorized to inspect any disclosure.
return or return information by a resolution (5) Disclosure by whistleblower
of the Senate or the House of Representatives
Any person who otherwise has or had access
or, in the case of a joint committee (other
to any return or return information under this
than the joint committee specified in para-
graph (1)) by concurrent resolution, the Sec- section may disclose such return or return in-
retary shall furnish such committee, or a duly formation to a committee referred to in para-
authorized and designated subcommittee graph (1) or any individual authorized to re-
thereof, sitting in closed executive session, ceive or inspect information under paragraph
with any return or return information which (4)(A) if such person believes such return or re-
such resolution authorizes the committee or turn information may relate to possible mis-
subcommittee to inspect. Any resolution de- conduct, maladministration, or taxpayer
scribed in this paragraph shall specify the pur- abuse.
pose for which the return or return informa- (g) Disclosure to President and certain other
tion is to be furnished and that such informa- persons
tion cannot reasonably be obtained from any (1) In general
other source.
Upon written request by the President,
(4) Agents of committees and submission of in-
signed by him personally, the Secretary shall
formation to Senate or House of Represent-
furnish to the President, or to such employee
atives
or employees of the White House Office as the
(A) Committees described in paragraph (1) President may designate by name in such re-
Any committee described in paragraph (1) quest, a return or return information with re-
or the Chief of Staff of the Joint Committee spect to any taxpayer named in such request.
on Taxation shall have the authority, acting Any such request shall state—
directly, or by or through such examiners or (A) the name and address of the taxpayer
agents as the chairman of such committee whose return or return information is to be
or such chief of staff may designate or ap- disclosed,
point, to inspect returns and return informa- (B) the kind of return or return informa-
tion at such time and in such manner as tion which is to be disclosed,
may be determined by such chairman or (C) the taxable period or periods covered
chief of staff. Any return or return informa- by such return or return information, and
tion obtained by or on behalf of such com- (D) the specific reason why the inspection
mittee pursuant to the provisions of this or disclosure is requested.
subsection may be submitted by the com-
(2) Disclosure of return information as to Pres-
mittee to the Senate or the House of Rep-
resentatives, or to both. The Joint Com- idential appointees and certain other Fed-
mittee on Taxation may also submit such eral Government appointees
return or return information to any other The Secretary may disclose to a duly au-
committee described in paragraph (1), except thorized representative of the Executive Office
that any return or return information which of the President or to the head of any Federal
can be associated with, or otherwise iden- agency, upon written request by the President
tify, directly or indirectly, a particular tax- or head of such agency, or to the Federal Bu-
payer shall be furnished to such committee reau of Investigation on behalf of and upon
only when sitting in closed executive session written request by the President or such head,
unless such taxpayer otherwise consents in return information with respect to an indi-
writing to such disclosure. vidual who is designated as being under con-
§ 6103 TITLE 26—INTERNAL REVENUE CODE Page 3432
sideration for appointment to a position in the (h) Disclosure to certain Federal officers and em-
executive or judicial branch of the Federal ployees for purposes of tax administration,
Government. Such return information shall be etc.
limited to whether such individual— (1) Department of the Treasury
(A) has filed returns with respect to the
taxes imposed under chapter 1 for not more Returns and return information shall, with-
than the immediately preceding 3 years; out written request, be open to inspection by
(B) has failed to pay any tax within 10 days or disclosure to officers and employees of the
after notice and demand, or has been as- Department of the Treasury whose official du-
sessed any penalty under this title for neg- ties require such inspection or disclosure for
ligence, in the current year or immediately tax administration purposes.
preceding 3 years; (2) Department of Justice
(C) has been or is under investigation for In a matter involving tax administration, a
possible criminal offenses under the internal return or return information shall be open to
revenue laws and the results of any such in- inspection by or disclosure to officers and em-
vestigation; or ployees of the Department of Justice (includ-
(D) has been assessed any civil penalty ing United States attorneys) personally and
under this title for fraud. directly engaged in, and solely for their use in,
Within 3 days of the receipt of any request for any proceeding before a Federal grand jury or
any return information with respect to any in- preparation for any proceeding (or investiga-
dividual under this paragraph, the Secretary tion which may result in such a proceeding)
shall notify such individual in writing that before a Federal grand jury or any Federal or
such information has been requested under the State court, but only if—
provisions of this paragraph. (A) the taxpayer is or may be a party to
the proceeding, or the proceeding arose out
(3) Restriction on disclosure of, or in connection with, determining the
taxpayer’s civil or criminal liability, or the
The employees to whom returns and return
collection of such civil liability in respect of
information are disclosed under this sub-
any tax imposed under this title;
section shall not disclose such returns and re-
(B) the treatment of an item reflected on
turn information to any other person except
such return is or may be related to the reso-
the President or the head of such agency with-
lution of an issue in the proceeding or inves-
out the personal written direction of the
tigation; or
President or the head of such agency.
(C) such return or return information re-
lates or may relate to a transactional rela-
(4) Restriction on disclosure to certain employ- tionship between a person who is or may be
ees a party to the proceeding and the taxpayer
Disclosure of returns and return information which affects, or may affect, the resolution
under this subsection shall not be made to any of an issue in such proceeding or investiga-
employee whose annual rate of basic pay is tion.
less than the annual rate of basic pay specified (3) Form of request
for positions subject to section 5316 of title 5,
United States Code. In any case in which the Secretary is au-
thorized to disclose a return or return infor-
(5) Reporting requirements mation to the Department of Justice pursuant
to the provisions of this subsection—
Within 30 days after the close of each cal- (A) if the Secretary has referred the case
endar quarter, the President and the head of to the Department of Justice, or if the pro-
any agency requesting returns and return in- ceeding is authorized by subchapter B of
formation under this subsection shall each file chapter 76, the Secretary may make such
a report with the Joint Committee on Tax- disclosure on his own motion, or
ation setting forth the taxpayers with respect (B) if the Secretary receives a written re-
to whom such requests were made during such quest from the Attorney General, the Dep-
quarter under this subsection, the returns or uty Attorney General, or an Assistant At-
return information involved, and the reasons torney General for a return of, or return in-
for such requests. The President shall not be formation relating to, a person named in
required to report on any request for returns such request and setting forth the need for
and return information pertaining to an indi- the disclosure, the Secretary shall disclose
vidual who was an officer or employee of the return or return the information so re-
executive branch of the Federal Government quested.
at the time such request was made. Reports
filed pursuant to this paragraph shall not be (4) Disclosure in judicial and administrative
disclosed unless the Joint Committee on Tax- tax proceedings
ation determines that disclosure thereof (in- A return or return information may be dis-
cluding identifying details) would be in the na- closed in a Federal or State judicial or admin-
tional interest. Such reports shall be main- istrative proceeding pertaining to tax admin-
tained by the Joint Committee on Taxation istration, but only—
for a period not exceeding 2 years unless, with- (A) if the taxpayer is a party to the pro-
in such period, the Joint Committee on Tax- ceeding, or the proceeding arose out of, or in
ation determines that a disclosure to the Con- connection with, determining the taxpayer’s
gress is necessary. civil or criminal liability, or the collection
Page 3433 TITLE 26—INTERNAL REVENUE CODE § 6103
of such civil liability, in respect of any tax such report or other matter to enable the
imposed under this title; Board to carry out such duties,
(B) if the treatment of an item reflected on such return or return information (other
such return is directly related to the resolu- than information regarding taxpayer iden-
tion of an issue in the proceeding; tity) may be disclosed to members, employ-
(C) if such return or return information di- ees, or detailees of the Board solely for the
rectly relates to a transactional relationship purpose of carrying out such duties.
between a person who is a party to the pro-
(i) Disclosure to Federal officers or employees
ceeding and the taxpayer which directly af-
for administration of Federal laws not relat-
fects the resolution of an issue in the pro-
ing to tax administration
ceeding; or
(D) to the extent required by order of a (1) Disclosure of returns and return informa-
court pursuant to section 3500 of title 18, tion for use in criminal investigations
United States Code, or rule 16 of the Federal (A) In general
Rules of Criminal Procedure, such court Except as provided in paragraph (6), any
being authorized in the issuance of such return or return information with respect to
order to give due consideration to congres- any specified taxable period or periods shall,
sional policy favoring the confidentiality of pursuant to and upon the grant of an ex
returns and return information as set forth parte order by a Federal district court judge
in this title. or magistrate judge under subparagraph (B),
However, such return or return information be open (but only to the extent necessary as
shall not be disclosed as provided in subpara- provided in such order) to inspection by, or
graph (A), (B), or (C) if the Secretary deter- disclosure to, officers and employees of any
mines that such disclosure would identify a Federal agency who are personally and di-
confidential informant or seriously impair a rectly engaged in—
civil or criminal tax investigation. (i) preparation for any judicial or admin-
istrative proceeding pertaining to the en-
(5) Withholding of tax from social security ben- forcement of a specifically designated Fed-
efits eral criminal statute (not involving tax
Upon written request of the payor agency, administration) to which the United
the Secretary may disclose available return States or such agency is or may be a
information from the master files of the Inter- party, or pertaining to the case of a miss-
nal Revenue Service with respect to the ad- ing or exploited child,
dress and status of an individual as a non- (ii) any investigation which may result
resident alien or as a citizen or resident of the in such a proceeding, or
United States to the Social Security Adminis- (iii) any Federal grand jury proceeding
tration or the Railroad Retirement Board pertaining to enforcement of such a crimi-
(whichever is appropriate) for purposes of car- nal statute to which the United States or
rying out its responsibilities for withholding such agency is or may be a party, or to
tax under section 1441 from social security such a case of a missing or exploited child,
benefits (as defined in section 86(d)). solely for the use of such officers and em-
(6) Internal Revenue Service Oversight Board ployees in such preparation, investigation,
(A) In general or grand jury proceeding.
(B) Application for order
Notwithstanding paragraph (1), and except
as provided in subparagraph (B), no return or The Attorney General, the Deputy Attor-
return information may be disclosed to any ney General, the Associate Attorney Gen-
member of the Oversight Board described in eral, any Assistant Attorney General, any
subparagraph (A) or (D) of section 7802(b)(1) United States attorney, any special pros-
or to any employee or detailee of such Board ecutor appointed under section 593 of title
by reason of their service with the Board. 28, United States Code, or any attorney in
Any request for information not permitted charge of a criminal division organized
to be disclosed under the preceding sentence, crime strike force established pursuant to
and any contact relating to a specific tax- section 510 of title 28, United States Code,
payer, made by any such individual to an of- may authorize an application to a Federal
ficer or employee of the Internal Revenue district court judge or magistrate judge for
Service shall be reported by such officer or the order referred to in subparagraph (A).
employee to the Secretary, the Treasury In- Upon such application, such judge or mag-
spector General for Tax Administration, and istrate judge may grant such order if he de-
the Joint Committee on Taxation. termines on the basis of the facts submitted
by the applicant that—
(B) Exception for reports to the Board
(i) there is reasonable cause to believe,
If— based upon information believed to be reli-
(i) the Commissioner or the Treasury In- able, that a specific criminal act has been
spector General for Tax Administration committed,
prepares any report or other matter for (ii) there is reasonable cause to believe
the Oversight Board in order to assist the that the return or return information is or
Board in carrying out its duties; and may be relevant to a matter relating to
(ii) the Commissioner or such Inspector the commission of such act, and
General determines it is necessary to in- (iii) the return or return information is
clude any return or return information in sought exclusively for use in a Federal
§ 6103 TITLE 26—INTERNAL REVENUE CODE Page 3434
criminal investigation or proceeding con- tion, any United States attorney, any spe-
cerning such act (or any criminal inves- cial prosecutor appointed under section 593
tigation or proceeding, in the case of a of title 28, United States Code, or any attor-
matter relating to a missing or exploited ney in charge of a criminal division orga-
child), and the information sought to be nized crime strike force established pursu-
disclosed cannot reasonably be obtained, ant to section 510 of title 28, United States
under the circumstances, from another Code, the Secretary shall disclose return in-
source. formation (other than taxpayer return infor-
(C) Disclosure to state and local law enforce- mation) to officers and employees of such
ment agencies in the case of matters per- agency who are personally and directly en-
taining to a missing or exploited child gaged in—
(i) preparation for any judicial or admin-
(i) In general
istrative proceeding described in para-
In the case of an investigation per- graph (1)(A)(i),
taining to a missing or exploited child, the (ii) any investigation which may result
head of any Federal agency, or his des- in such a proceeding, or
ignee, may disclose any return or return (iii) any grand jury proceeding described
information obtained under subparagraph in paragraph (1)(A)(iii),
(A) to officers and employees of any State
or local law enforcement agency, but only solely for the use of such officers and em-
if— ployees in such preparation, investigation,
(I) such State or local law enforcement or grand jury proceeding.
agency is part of a team with the Fed- (B) Requirements
eral agency in such investigation, and A request meets the requirements of this
(II) such information is disclosed only subparagraph if the request is in writing and
to such officers and employees who are sets forth—
personally and directly engaged in such (i) the name and address of the taxpayer
investigation. with respect to whom the requested return
(ii) Limitation on use of information information relates;
Information disclosed under this sub- (ii) the taxable period or periods to
paragraph shall be solely for the use of which such return information relates;
such officers and employees in locating the (iii) the statutory authority under which
missing child, in a grand jury proceeding, the proceeding or investigation described
or in any preparation for, or investigation in subparagraph (A) is being conducted;
which may result in, a judicial or adminis- and
trative proceeding. (iv) the specific reason or reasons why
such disclosure is, or may be, relevant to
(iii) Missing child such proceeding or investigation.
For purposes of this subparagraph, the (C) Taxpayer identity
term ‘‘missing child’’ shall have the mean-
ing given such term by section 403 of the For purposes of this paragraph, a tax-
Missing Children’s Assistance Act (42 payer’s identity shall not be treated as tax-
U.S.C. 5772).1 payer return information.
(iv) Exploited child (3) Disclosure of return information to apprise
appropriate officials of criminal or ter-
For purposes of this subparagraph, the rorist activities or emergency cir-
term ‘‘exploited child’’ means a minor cumstances
with respect to whom there is reason to
believe that a specified offense against a (A) Possible violations of Federal criminal
minor (as defined by section 111(7) of the law
Sex Offender Registration and Notification (i) In general
Act (42 U.S.C. 16911(7))) 1 has or is occur- Except as provided in paragraph (6), the
ring. Secretary may disclose in writing return
(2) Disclosure of return information other than information (other than taxpayer return
taxpayer return information for use in information) which may constitute evi-
criminal investigations dence of a violation of any Federal crimi-
(A) In general nal law (not involving tax administration)
to the extent necessary to apprise the head
Except as provided in paragraph (6), upon
of the appropriate Federal agency charged
receipt by the Secretary of a request which
with the responsibility of enforcing such
meets the requirements of subparagraph (B)
law. The head of such agency may disclose
from the head of any Federal agency or the
such return information to officers and
Inspector General thereof, or, in the case of
employees of such agency to the extent
the Department of Justice, the Attorney
necessary to enforce such law.
General, the Deputy Attorney General, the
Associate Attorney General, any Assistant (ii) Taxpayer identity
Attorney General, the Director of the Fed- If there is return information (other
eral Bureau of Investigation, the Adminis- than taxpayer return information) which
trator of the Drug Enforcement Administra- may constitute evidence of a violation by
any taxpayer of any Federal criminal law
1 See References in Text note below. (not involving tax administration), such
Page 3435 TITLE 26—INTERNAL REVENUE CODE § 6103
taxpayer’s identity may also be disclosed United States Code, or rule 16 of the Fed-
under clause (i). eral Rules of Criminal Procedure.
(B) Emergency circumstances (B) Return information (other than taxpayer
(i) Danger of death or physical injury return information)
Under circumstances involving an immi- Except as provided in subparagraph (C),
nent danger of death or physical injury to any return information (other than taxpayer
any individual, the Secretary may disclose return information) obtained under para-
return information to the extent necessary graph (1), (2), (3)(A) or (C), or (7) may be dis-
to apprise appropriate officers or employ- closed in any judicial or administrative pro-
ees of any Federal or State law enforce- ceeding pertaining to enforcement of a spe-
ment agency of such circumstances. cifically designated Federal criminal statute
(ii) Flight from Federal prosecution or related civil forfeiture (not involving tax
administration) to which the United States
Under circumstances involving the im- or a Federal agency is a party.
minent flight of any individual from Fed- (C) Confidential informant; impairment of in-
eral prosecution, the Secretary may dis- vestigations
close return information to the extent nec-
essary to apprise appropriate officers or No return or return information shall be
employees of any Federal law enforcement admitted into evidence under subparagraph
agency of such circumstances. (A)(i) or (B) if the Secretary determines and
notifies the Attorney General or his delegate
(C) Terrorist activities, etc.
or the head of the Federal agency that such
(i) In general admission would identify a confidential in-
Except as provided in paragraph (6), the formant or seriously impair a civil or crimi-
Secretary may disclose in writing return nal tax investigation.
information (other than taxpayer return (D) Consideration of confidentiality policy
information) that may be related to a ter- In ruling upon the admissibility of returns
rorist incident, threat, or activity to the or return information, and in the issuance of
extent necessary to apprise the head of the an order under subparagraph (A)(ii), the
appropriate Federal law enforcement agen- court shall give due consideration to con-
cy responsible for investigating or re- gressional policy favoring the confiden-
sponding to such terrorist incident, threat, tiality of returns and return information as
or activity. The head of the agency may set forth in this title.
disclose such return information to offi-
cers and employees of such agency to the (E) Reversible error
extent necessary to investigate or respond The admission into evidence of any return
to such terrorist incident, threat, or activ- or return information contrary to the provi-
ity. sions of this paragraph shall not, as such,
(ii) Disclosure to the Department of Justice constitute reversible error upon appeal of a
judgment in the proceeding.
Returns and taxpayer return informa-
(5) Disclosure to locate fugitives from justice
tion may also be disclosed to the Attorney
General under clause (i) to the extent nec- (A) In general
essary for, and solely for use in preparing, Except as provided in paragraph (6), the re-
an application under paragraph (7)(D). turn of an individual or return information
(iii) Taxpayer identity with respect to such individual shall, pursu-
ant to and upon the grant of an ex parte
For purposes of this subparagraph, a tax- order by a Federal district court judge or
payer’s identity shall not be treated as magistrate judge under subparagraph (B), be
taxpayer return information. open (but only to the extent necessary as
(4) Use of certain disclosed returns and return provided in such order) to inspection by, or
information in judicial or administrative disclosure to, officers and employees of any
proceedings Federal agency exclusively for use in locat-
(A) Returns and taxpayer return information ing such individual.
Except as provided in subparagraph (C), (B) Application for order
any return or taxpayer return information Any person described in paragraph (1)(B)
obtained under paragraph (1) or (7)(C) may may authorize an application to a Federal
be disclosed in any judicial or administra- district court judge or magistrate judge for
tive proceeding pertaining to enforcement of an order referred to in subparagraph (A).
a specifically designated Federal criminal Upon such application, such judge or mag-
statute or related civil forfeiture (not in- istrate judge may grant such order if he de-
volving tax administration) to which the termines on the basis of the facts submitted
United States or a Federal agency is a by the applicant that—
party— (i) a Federal arrest warrant relating to
(i) if the court finds that such return or the commission of a Federal felony offense
taxpayer return information is probative has been issued for an individual who is a
of a matter in issue relevant in estab- fugitive from justice,
lishing the commission of a crime or the (ii) the return of such individual or re-
guilt or liability of a party, or turn information with respect to such indi-
(ii) to the extent required by order of the vidual is sought exclusively for use in lo-
court pursuant to section 3500 of title 18, cating such individual, and
§ 6103 TITLE 26—INTERNAL REVENUE CODE Page 3436
(iii) there is reasonable cause to believe quest which meets the requirements of
that such return or return information clause (ii), the Secretary may disclose re-
may be relevant in determining the loca- turn information (other than taxpayer re-
tion of such individual. turn information) to those officers and em-
(6) Confidential informants; impairment of in- ployees of the Department of Justice, the
vestigations Department of the Treasury, and other
The Secretary shall not disclose any return Federal intelligence agencies who are per-
or return information under paragraph (1), (2), sonally and directly engaged in the collec-
(3)(A) or (C), (5), (7), or (8) if the Secretary de- tion or analysis of intelligence and coun-
termines (and, in the case of a request for dis- terintelligence information or investiga-
closure pursuant to a court order described in tion concerning any terrorist incident,
paragraph (1)(B) or (5)(B), certifies to the threat, or activity. For purposes of the
court) that such disclosure would identify a preceding sentence, the information dis-
confidential informant or seriously impair a closed under the preceding sentence shall
civil or criminal tax investigation. be solely for the use of such officers and
(7) Disclosure upon request of information re- employees in such investigation, collec-
lating to terrorist activities, etc. tion, or analysis.
(A) Disclosure to law enforcement agencies (ii) Requirements
(i) In general A request meets the requirements of this
Except as provided in paragraph (6), upon subparagraph if the request—
receipt by the Secretary of a written re- (I) is made by an individual described
quest which meets the requirements of in clause (iii), and
clause (iii), the Secretary may disclose re- (II) sets forth the specific reason or
turn information (other than taxpayer re- reasons why such disclosure may be rel-
turn information) to officers and employ- evant to a terrorist incident, threat, or
ees of any Federal law enforcement agency activity.
who are personally and directly engaged in (iii) Requesting individuals
the response to or investigation of any ter- An individual described in this subpara-
rorist incident, threat, or activity. graph is an individual—
(ii) Disclosure to State and local law en- (I) who is an officer or employee of the
forcement agencies Department of Justice or the Depart-
The head of any Federal law enforce- ment of the Treasury who is appointed
ment agency may disclose return informa- by the President with the advice and
tion obtained under clause (i) to officers consent of the Senate or who is the Di-
and employees of any State or local law rector of the United States Secret Serv-
enforcement agency but only if such agen- ice, and
cy is part of a team with the Federal law (II) who is responsible for the collec-
enforcement agency in such response or in- tion and analysis of intelligence and
vestigation and such information is dis- counterintelligence information con-
closed only to officers and employees who cerning any terrorist incident, threat, or
are personally and directly engaged in activity.
such response or investigation. (iv) Taxpayer identity
(iii) Requirements For purposes of this subparagraph, a tax-
A request meets the requirements of this payer’s identity shall not be treated as
clause if— taxpayer return information.
(I) the request is made by the head of
(C) Disclosure under ex parte orders
any Federal law enforcement agency (or
his delegate) involved in the response to (i) In general
or investigation of any terrorist inci- Except as provided in paragraph (6), any
dent, threat, or activity, and return or return information with respect
(II) the request sets forth the specific to any specified taxable period or periods
reason or reasons why such disclosure shall, pursuant to and upon the grant of an
may be relevant to a terrorist incident, ex parte order by a Federal district court
threat, or activity. judge or magistrate under clause (ii), be
(iv) Limitation on use of information open (but only to the extent necessary as
Information disclosed under this sub- provided in such order) to inspection by, or
paragraph shall be solely for the use of the disclosure to, officers and employees of
officers and employees to whom such in- any Federal law enforcement agency or
formation is disclosed in such response or Federal intelligence agency who are per-
investigation. sonally and directly engaged in any inves-
(v) Taxpayer identity tigation, response to, or analysis of intel-
ligence and counterintelligence informa-
For purposes of this subparagraph, a tax-
tion concerning any terrorist incident,
payer’s identity shall not be treated as
threat, or activity. Return or return infor-
taxpayer return information.
mation opened to inspection or disclosure
(B) Disclosure to intelligence agencies pursuant to the preceding sentence shall
(i) In general be solely for the use of such officers and
Except as provided in paragraph (6), upon employees in the investigation, response,
receipt by the Secretary of a written re- or analysis, and in any judicial, adminis-
Page 3437 TITLE 26—INTERNAL REVENUE CODE § 6103
trative, or grand jury proceedings, per- Firearms, and Explosives, Department of
taining to such terrorist incident, threat, Justice, or the Tax and Trade Bureau, De-
or activity. partment of the Treasury, which may be
(ii) Application for order required by section 713 of title 31, United
States Code, or
The Attorney General, the Deputy At-
(ii) any audit authorized by subsection
torney General, the Associate Attorney
(p)(6),
General, any Assistant Attorney General,
or any United States attorney may au- except that no such officer or employee
thorize an application to a Federal district shall, except to the extent authorized by
court judge or magistrate for the order re- subsection (f) or (p)(6), disclose to any per-
ferred to in clause (i). Upon such applica- son, other than another officer or employee
tion, such judge or magistrate may grant of such office whose official duties require
such order if he determines on the basis of such disclosure, any return or return infor-
the facts submitted by the applicant mation described in section 4424(a) in a form
that— which can be associated with, or otherwise
(I) there is reasonable cause to believe, identify, directly or indirectly, a particular
based upon information believed to be taxpayer, nor shall such officer or employee
reliable, that the return or return infor- disclose any other return or return informa-
mation may be relevant to a matter re- tion, except as otherwise expressly provided
lating to such terrorist incident, threat, by law, to any person other than such other
or activity, and officer or employee of such office in a form
(II) the return or return information is which can be associated with, or otherwise
sought exclusively for use in a Federal identify, directly or indirectly, a particular
investigation, analysis, or proceeding taxpayer.
concerning any terrorist incident, (B) Audits of other agencies
threat, or activity.
(i) In general
(D) Special rule for ex parte disclosure by
the IRS Nothing in this section shall prohibit
(i) In general any return or return information obtained
under this title by any Federal agency
Except as provided in paragraph (6), the (other than an agency referred to in sub-
Secretary may authorize an application to paragraph (A)) or by a Trustee as defined
a Federal district court judge or mag- in the District of Columbia Retirement
istrate for the order referred to in subpara- Protection Act of 1997, for use in any pro-
graph (C)(i). Upon such application, such gram or activity from being open to in-
judge or magistrate may grant such order spection by, or disclosure to, officers and
if he determines on the basis of the facts employees of the Government Account-
submitted by the applicant that the re- ability Office if such inspection or disclo-
quirements of subparagraph (C)(ii)(I) are sure is—
met. (I) for purposes of, and to the extent
(ii) Limitation on use of information necessary in, making an audit author-
Information disclosed under clause (i)— ized by law of such program or activity,
(I) may be disclosed only to the extent and
necessary to apprise the head of the ap- (II) pursuant to a written request by
propriate Federal law enforcement agen- the Comptroller General of the United
cy responsible for investigating or re- States to the head of such Federal agen-
sponding to a terrorist incident, threat, cy.
or activity, and (ii) Information from Secretary
(II) shall be solely for use in a Federal
If the Comptroller General of the United
investigation, analysis, or proceeding
States determines that the returns or re-
concerning any terrorist incident,
turn information available under clause (i)
threat, or activity.
are not sufficient for purposes of making
The head of such Federal agency may dis- an audit of any program or activity of a
close such information to officers and em- Federal agency (other than an agency re-
ployees of such agency to the extent nec- ferred to in subparagraph (A)), upon writ-
essary to investigate or respond to such ten request by the Comptroller General to
terrorist incident, threat, or activity. the Secretary, returns and return informa-
(8) Comptroller General tion (of the type authorized by subsection
(A) Returns available for inspection (l) or (m) to be made available to the Fed-
eral agency for use in such program or ac-
Except as provided in subparagraph (C), tivity) shall be open to inspection by, or
upon written request by the Comptroller disclosure to, officers and employees of the
General of the United States, returns and re- Government Accountability Office for the
turn information shall be open to inspection purpose of, and to the extent necessary in,
by, or disclosure to, officers and employees making such audit.
of the Government Accountability Office for
the purpose of, and to the extent necessary (iii) Requirement of notification upon com-
in, making— pletion of audit
(i) an audit of the Internal Revenue Within 90 days after the completion of an
Service, the Bureau of Alcohol, Tobacco, audit with respect to which returns or re-
§ 6103 TITLE 26—INTERNAL REVENUE CODE Page 3438
turn information were opened to inspec- (3) Department of Treasury
tion or disclosed under clause (i) or (ii), Returns and return information shall be
the Comptroller General of the United open to inspection by or disclosure to officers
States shall notify in writing the Joint and employees of the Department of the
Committee on Taxation of such comple- Treasury whose official duties require such in-
tion. Such notice shall include— spection or disclosure for the purpose of, but
(I) a description of the use of the re- only to the extent necessary in, preparing eco-
turns and return information by the Fed- nomic or financial forecasts, projections, anal-
eral agency involved, yses, and statistical studies and conducting
(II) such recommendations with re-
related activities. Such inspection or disclo-
spect to the use of returns and return in-
sure shall be permitted only upon written re-
formation by such Federal agency as the
quest which sets forth the specific reason or
Comptroller General deems appropriate,
reasons why such inspection or disclosure is
and
(III) a statement on the impact of any necessary and which is signed by the head of
such recommendations on confiden- the bureau or office of the Department of the
tiality of returns and return information Treasury requesting the inspection or disclo-
and the administration of this title. sure.
(iv) Certain restrictions made applicable (4) Anonymous form
The restrictions contained in subpara- No person who receives a return or return
graph (A) on the disclosure of any returns information under this subsection shall dis-
or return information open to inspection close such return or return information to any
or disclosed under such subparagraph shall person other than the taxpayer to whom it re-
also apply to returns and return informa- lates except in a form which cannot be associ-
tion open to inspection or disclosed under ated with, or otherwise identify, directly or
this subparagraph. indirectly, a particular taxpayer.
(C) Disapproval by Joint Committee on Tax- (5) Department of Agriculture
ation Upon request in writing by the Secretary of
Returns and return information shall not Agriculture, the Secretary shall furnish such
be open to inspection or disclosed under sub- returns, or return information reflected there-
paragraph (A) or (B) with respect to an on, as the Secretary may prescribe by regula-
audit— tion to officers and employees of the Depart-
(i) unless the Comptroller General of the ment of Agriculture whose official duties re-
United States notifies in writing the Joint quire access to such returns or information for
Committee on Taxation of such audit, and the purpose of, but only to the extent nec-
(ii) if the Joint Committee on Taxation essary in, structuring, preparing, and con-
disapproves such audit by a vote of at least ducting the census of agriculture pursuant to
two-thirds of its members within the 30- the Census of Agriculture Act of 1997 (Public
day period beginning on the day the Joint Law 105–113).
Committee on Taxation receives such no- (6) Congressional Budget Office
tice.
Upon written request by the Director of the
(j) Statistical use Congressional Budget Office, the Secretary
(1) Department of Commerce shall furnish to officers and employees of the
Upon request in writing by the Secretary of Congressional Budget Office return informa-
Commerce, the Secretary shall furnish— tion for the purpose of, but only to the extent
(A) such returns, or return information re- necessary for, long-term models of the social
flected thereon, to officers and employees of security and medicare programs.
the Bureau of the Census, and (k) Disclosure of certain returns and return in-
(B) such return information reflected on formation for tax administration purposes
returns of corporations to officers and em- (1) Disclosure of accepted offers-in-compromise
ployees of the Bureau of Economic Analysis,
Return information shall be disclosed to
as the Secretary may prescribe by regulation members of the general public to the extent
for the purpose of, but only to the extent nec- necessary to permit inspection of any accepted
essary in, the structuring of censuses and na- offer-in-compromise under section 7122 relat-
tional economic accounts and conducting re- ing to the liability for a tax imposed by this
lated statistical activities authorized by law. title.
(2) Federal Trade Commission (2) Disclosure of amount of outstanding lien
Upon request in writing by the Chairman of
If a notice of lien has been filed pursuant to
the Federal Trade Commission, the Secretary
section 6323(f), the amount of the outstanding
shall furnish such return information reflected
obligation secured by such lien may be dis-
on any return of a corporation with respect to
closed to any person who furnishes satisfac-
the tax imposed by chapter 1 to officers and
tory written evidence that he has a right in
employees of the Division of Financial Statis-
the property subject to such lien or intends to
tics of the Bureau of Economics of such com-
obtain a right in such property.
mission as the Secretary may prescribe by
regulation for the purpose of, but only to the (3) Disclosure of return information to correct
extent necessary in, administration by such misstatements of fact
division of legally authorized economic sur- The Secretary may, but only following ap-
veys of corporations. proval by the Joint Committee on Taxation,
Page 3439 TITLE 26—INTERNAL REVENUE CODE § 6103
disclose such return information or any other (A) the name, address, and registration
information with respect to any specific tax- number of each person who is registered
payer to the extent necessary for tax adminis- under any provision of subtitle D (and, in
tration purposes to correct a misstatement of the case of a registered terminal operator,
fact published or disclosed with respect to the address of each terminal operated by
such taxpayer’s return or any transaction of such operator), and
the taxpayer with the Internal Revenue Serv- (B) the registration status of any person.
ice. (8) Levies on certain government payments
(4) Disclosure to competent authority under (A) Disclosure of return information in levies
tax convention on Financial Management Service
A return or return information may be dis- In serving a notice of levy, or release of
closed to a competent authority of a foreign such levy, with respect to any applicable
government which has an income tax or gift government payment, the Secretary may
and estate tax convention, or other convention disclose to officers and employees of the Fi-
or bilateral agreement relating to the ex- nancial Management Service—
change of tax information, with the United (i) return information, including tax-
States but only to the extent provided in, and payer identity information,
subject to the terms and conditions of, such (ii) the amount of any unpaid liability
convention or bilateral agreement. under this title (including penalties and
(5) State agencies regulating tax return pre- interest), and
parers (iii) the type of tax and tax period to
Taxpayer identity information with respect which such unpaid liability relates.
to any tax return preparer, and information as (B) Restriction on use of disclosed informa-
to whether or not any penalty has been as- tion
sessed against such tax return preparer under Return information disclosed under sub-
section 6694, 6695, or 7216, may be furnished to paragraph (A) may be used by officers and
any agency, body, or commission lawfully employees of the Financial Management
charged under any State or local law with the Service only for the purpose of, and to the
licensing, registration, or regulation of tax re- extent necessary in, transferring levied
turn preparers. Such information may be fur- funds in satisfaction of the levy, maintain-
nished only upon written request by the head ing appropriate agency records in regard to
of such agency, body, or commission desig- such levy or the release thereof, notifying
nating the officers or employees to whom such the taxpayer and the agency certifying such
information is to be furnished. Information payment that the levy has been honored, or
may be furnished and used under this para- in the defense of any litigation ensuing from
graph only for purposes of the licensing, reg- the honor of such levy.
istration, or regulation of tax return pre-
(C) Applicable government payment
parers.
For purposes of this paragraph, the term
(6) Disclosure by certain officers and employ-
‘‘applicable government payment’’ means—
ees for investigative purposes
(i) any Federal payment (other than a
An internal revenue officer or employee and payment for which eligibility is based on
an officer or employee of the Office of Treas- the income or assets (or both) of a payee)
ury Inspector General for Tax Administration certified to the Financial Management
may, in connection with his official duties re- Service for disbursement, and
lating to any audit, collection activity, or (ii) any other payment which is certified
civil or criminal tax investigation or any to the Financial Management Service for
other offense under the internal revenue laws, disbursement and which the Secretary des-
disclose return information to the extent that ignates by published notice.
such disclosure is necessary in obtaining infor- (9) Disclosure of information to administer sec-
mation, which is not otherwise reasonably tion 6311
available, with respect to the correct deter-
mination of tax, liability for tax, or the The Secretary may disclose returns or re-
amount to be collected or with respect to the turn information to financial institutions and
enforcement of any other provision of this others to the extent the Secretary deems nec-
title. Such disclosures shall be made only in essary for the administration of section 6311.
such situations and under such conditions as Disclosures of information for purposes other
the Secretary may prescribe by regulation. than to accept payments by checks or money
This paragraph shall not apply to any disclo- orders shall be made only to the extent au-
sure to an individual providing information re- thorized by written procedures promulgated
lating to any purpose described in paragraph by the Secretary.
(1) or (2) of section 7623(a) which is made under (10) Disclosure of certain returns and return
paragraph (13)(A). information to certain prison officials
(7) Disclosure of excise tax registration infor- (A) In general
mation Under such procedures as the Secretary
To the extent the Secretary determines that may prescribe, the Secretary may disclose
disclosure is necessary to permit the effective to officers and employees of the Federal Bu-
administration of subtitle D, the Secretary reau of Prisons and of any State agency
may disclose— charged with the responsibility for adminis-
§ 6103 TITLE 26—INTERNAL REVENUE CODE Page 3440
tration of prisons any returns or return in- (i) the taxpayer identity information
formation with respect to individuals incar- with respect to such taxpayer, and
cerated in Federal or State prison systems (ii) the amount of such seriously delin-
whom the Secretary has determined may quent tax debt.
have filed or facilitated the filing of a false (B) Restriction on disclosure
or fraudulent return to the extent that the
Secretary determines that such disclosure is Return information disclosed under sub-
necessary to permit effective Federal tax ad- paragraph (A) may be used by officers and
ministration. employees of the Department of State for
the purposes of, and to the extent necessary
(B) Disclosure to contractor-run prisons in, carrying out the requirements of section
Under such procedures as the Secretary 32101 of the FAST Act.
may prescribe, the disclosures authorized by (12) Qualified tax collection contractors
subparagraph (A) may be made to contrac-
tors responsible for the operation of a Fed- Persons providing services pursuant to a
eral or State prison on behalf of such Bureau qualified tax collection contract under section
or agency. 6306 may, if speaking to a person who has iden-
(C) Restrictions on use of disclosed informa- tified himself or herself as having the name of
tion the taxpayer to which a tax receivable (within
the meaning of such section) relates, identify
Any return or return information received themselves as contractors of the Internal Rev-
under this paragraph shall be used only for enue Service and disclose the business name of
the purposes of and to the extent necessary the contractor, and the nature, subject, and
in taking administrative action to prevent reason for the contact. Disclosures under this
the filing of false and fraudulent returns, in- paragraph shall be made only in such situa-
cluding administrative actions to address tions and under such conditions as have been
possible violations of administrative rules approved by the Secretary.
and regulations of the prison facility and in
administrative and judicial proceedings aris- (13) Disclosure to whistleblowers
ing from such administrative actions. (A) In general
(D) Restrictions on redisclosure and disclo- The Secretary may disclose, to any indi-
sure to legal representatives vidual providing information relating to any
Notwithstanding subsection (h)— purpose described in paragraph (1) or (2) of
(i) Restrictions on redisclosure section 7623(a), return information related to
the investigation of any taxpayer with re-
Except as provided in clause (ii), any of- spect to whom the individual has provided
ficer, employee, or contractor of the Fed- such information, but only to the extent
eral Bureau of Prisons or of any State that such disclosure is necessary in obtain-
agency charged with the responsibility for ing information, which is not otherwise rea-
administration of prisons shall not dis- sonably available, with respect to the cor-
close any information obtained under this rect determination of tax liability for tax, or
paragraph to any person other than an of- the amount to be collected with respect to
ficer or employee or contractor of such Bu- the enforcement of any other provision of
reau or agency personally and directly en- this title.
gaged in the administration of prison fa-
cilities on behalf of such Bureau or agen- (B) Updates on whistleblower investigations
cy. The Secretary shall disclose to an indi-
(ii) Disclosure to legal representatives vidual providing information relating to any
The returns and return information dis- purpose described in paragraph (1) or (2) of
closed under this paragraph may be dis- section 7623(a) the following:
closed to the duly authorized legal rep- (i) Not later than 60 days after a case for
resentative of the Federal Bureau of Pris- which the individual has provided informa-
ons, State agency, or contractor charged tion has been referred for an audit or ex-
with the responsibility for administration amination, a notice with respect to such
of prisons, or of the incarcerated indi- referral.
vidual accused of filing the false or fraudu- (ii) Not later than 60 days after a tax-
lent return who is a party to an action or payer with respect to whom the individual
proceeding described in subparagraph (C), has provided information has made a pay-
solely in preparation for, or for use in, ment of tax with respect to tax liability to
such action or proceeding. which such information relates, a notice
with respect to such payment.
(11) Disclosure of return information to De- (iii) Subject to such requirements and
partment of State for purposes of passport conditions as are prescribed by the Sec-
revocation under section 7345 retary, upon a written request by such in-
(A) In general dividual—
The Secretary shall, upon receiving a cer- (I) information on the status and stage
tification described in section 7345, disclose of any investigation or action related to
to the Secretary of State return information such information, and
with respect to a taxpayer who has a seri- (II) in the case of a determination of
ously delinquent tax debt described in such the amount of any award under section
section. Such return information shall be 7623(b), the reasons for such determina-
limited to— tion.
Page 3441 TITLE 26—INTERNAL REVENUE CODE § 6103
Clause (iii) shall not apply to any informa- formation with respect to such tax re-
tion if the Secretary determines that disclo- turn preparer, including the preparer
sure of such information would seriously im- taxpayer identification number and elec-
pair Federal tax administration. Informa- tronic filer identification number of such
tion described in clauses (i), (ii), and (iii) preparer,
may be disclosed to a designee of the indi-
(ii) in the case of a return which is in
vidual providing such information in accord-
connection with a case of a identity theft
ance with guidance provided by the Sec-
refund fraud which has been confirmed by
retary.
the Secretary (pursuant to such proce-
(14) Disclosure of return information for pur- dures as the Secretary may provide), the
poses of cybersecurity and the prevention information referred to in subclauses (I)
of identity theft tax refund fraud and (II) of clause (i), the name and tax-
(A) In general payer identification number of the tax-
payer as it appears on the return, and any
Under such procedures and subject to such
bank account and routing information pro-
conditions as the Secretary may prescribe,
vided for making a refund in connection
the Secretary may disclose specified return
with such return, and
information to specified ISAC participants
(iii) in the case of any cybersecurity
to the extent that the Secretary determines
threat to the Internal Revenue Service, in-
such disclosure is in furtherance of effective
formation similar to the information de-
Federal tax administration relating to the
scribed in subclauses (I) and (II) of clause
detection or prevention of identity theft tax
(i) with respect to such threat.
refund fraud, validation of taxpayer iden-
tity, authentication of taxpayer returns, or (D) Restriction on use of disclosed informa-
detection or prevention of cybersecurity tion
threats. (i) Designated third parties
(B) Specified ISAC participants Any return information received by a
person described in subparagraph (B)(i)(I)
For purposes of this paragraph—
shall be used only for the purposes of and
(i) In general to the extent necessary in—
The term ‘‘specified ISAC participant’’ (I) performing the function such person
means— is designated to perform under such sub-
(I) any person designated by the Sec- paragraph,
retary as having primary responsibility (II) facilitating disclosures authorized
for a function performed with respect to under subparagraph (A) to persons de-
the information sharing and analysis scribed in subparagraph (B)(i)(II), and
center described in section 2003(a) of the (III) facilitating disclosures authorized
Taxpayer First Act, and under subsection (d) to participants in
(II) any person subject to the require- such information sharing and analysis
ments of section 7216 and which is a par- center.
ticipant in such information sharing and (ii) Return preparers
analysis center. Any return information received by a
(ii) Information sharing agreement person described in subparagraph (B)(i)(II)
Such term shall not include any person shall be treated for purposes of section 7216
unless such person has entered into a writ- as information furnished to such person
ten agreement with the Secretary setting for, or in connection with, the preparation
forth the terms and conditions for the dis- of a return of the tax imposed under chap-
closure of information to such person ter 1.
under this paragraph, including require- (E) Data protection and safeguards
ments regarding the protection and safe- Return information disclosed under this
guarding of such information by such per- paragraph shall be subject to such protec-
son. tions and safeguards as the Secretary may
(C) Specified return information require in regulations or other guidance or
in the written agreement referred to in sub-
For purposes of this paragraph, the term
paragraph (B)(ii). Such written agreement
‘‘specified return information’’ means—
shall include a requirement that any unau-
(i) in the case of a return which is in con-
thorized access to information disclosed
nection with a case of potential identity
under this paragraph, and any breach of any
theft refund fraud—
system in which such information is held, be
(I) in the case of such return filed elec-
reported to the Treasury Inspector General
tronically, the internet protocol address,
for Tax Administration.
device identification, email domain
name, speed of completion, method of (15) Disclosures to Social Security Administra-
authentication, refund method, and such tion to identify tax receivables not eligible
other return information related to the for collection pursuant to qualified tax col-
electronic filing characteristics of such lection contracts
return as the Secretary may identify for In the case of any individual involved with a
purposes of this subclause, and tax receivable which the Secretary has identi-
(II) in the case of such return prepared fied for possible collection pursuant to a quali-
by a tax return preparer, identifying in- fied tax collection contract (as defined in sec-
§ 6103 TITLE 26—INTERNAL REVENUE CODE Page 3442
tion 6306(b)), the Secretary may disclose the (A) upon written request—
taxpayer identity and date of birth of such in- (i) to an employee or former employee of
dividual to officers, employees, and contrac- the Department of the Treasury, or to the
tors of the Social Security Administration to duly authorized legal representative of
determine if such tax receivable is not eligible such employee or former employee, who is
for collection pursuant to such a qualified tax or may be a party to any administrative
collection contract by reason of section action or proceeding affecting the per-
6306(d)(3)(E). sonnel rights of such employee or former
(l) Disclosure of returns and return information employee; or
for purposes other than tax administration (ii) to any person, or to the duly author-
(1) Disclosure of certain returns and return in- ized legal representative of such person,
formation to Social Security Administra- whose rights are or may be affected by an
tion and Railroad Retirement Board administrative action or proceeding under
section 330 of title 31, United States Code,
The Secretary may, upon written request,
disclose returns and return information with solely for use in the action or proceeding, or
respect to— in preparation for the action or proceeding,
(A) taxes imposed by chapters 2, 21, and 24, but only to the extent that the Secretary de-
to the Social Security Administration for termines that such returns or return infor-
purposes of its administration of the Social mation is or may be relevant and material
Security Act; to the action or proceeding; or
(B) a plan to which part I of subchapter D (B) to officers and employees of the De-
of chapter 1 applies, to the Social Security partment of the Treasury for use in any ac-
Administration for purposes of carrying out tion or proceeding described in subparagraph
its responsibility under section 1131 of the (A), or in preparation for such action or pro-
Social Security Act, limited, however to re- ceeding, to the extent necessary to advance
turn information described in section or protect the interests of the United States.
6057(d); and (5) Social Security Administration
(C) taxes imposed by chapter 22, to the
Railroad Retirement Board for purposes of Upon written request by the Commissioner
its administration of the Railroad Retire- of Social Security, the Secretary may disclose
ment Act. information returns filed pursuant to part III
of subchapter A of chapter 61 of this subtitle
(2) Disclosure of returns and return informa- for the purpose of—
tion to the Department of Labor and Pen- (A) carrying out, in accordance with an
sion Benefit Guaranty Corporation agreement entered into pursuant to section
The Secretary may, upon written request, 232 of the Social Security Act, an effective
furnish returns and return information to the return processing program; or
proper officers and employees of the Depart- (B) providing information regarding the
ment of Labor and the Pension Benefit Guar- mortality status of individuals for epidemio-
anty Corporation for purposes of, but only to logical and similar research in accordance
the extent necessary in, the administration of with section 1106(d) of the Social Security
titles I and IV of the Employee Retirement In- Act.
come Security Act of 1974. (6) Disclosure of return information to Federal,
(3) Disclosure that applicant for Federal loan State, tribal, and local child support en-
has tax delinquent account forcement agencies
(A) In general (A) Return information from Internal Rev-
Upon written request, the Secretary may enue Service
disclose to the head of the Federal agency The Secretary may, upon written request,
administering any included Federal loan disclose to the appropriate Federal, State,
program whether or not an applicant for a tribal, or local child support enforcement
loan under such program has a tax delin- agency—
quent account. (i) available return information from the
(B) Restriction on disclosure master files of the Internal Revenue Serv-
Any disclosure under subparagraph (A) ice relating to the social security account
shall be made only for the purpose of, and to number (or numbers, if the individual in-
the extent necessary in, determining the volved has more than one such number),
creditworthiness of the applicant for the address, filing status, amounts and nature
loan in question. of income, and the number of dependents
(C) Included Federal loan program defined reported on any return filed by, or with re-
spect to, any individual with respect to
For purposes of this paragraph, the term whom child support obligations are sought
‘‘included Federal loan program’’ means any to be established or enforced pursuant to
program under which the United States or a the provisions of part D of title IV of the
Federal agency makes, guarantees, or in- Social Security Act and with respect to
sures loans. any individual to whom such support obli-
(4) Disclosure of returns and return informa- gations are owing, and
tion for use in personnel or claimant rep- (ii) available return information re-
resentative matters flected on any return filed by, or with re-
The Secretary may disclose returns and re- spect to, any individual described in clause
turn information— (i) relating to the amount of such individ-
Page 3443 TITLE 26—INTERNAL REVENUE CODE § 6103
ual’s gross income (as defined in section (C) Restriction on disclosure
61) or consisting of the names and address- The Commissioner of Social Security and
es of payors of such income and the names the Secretary shall disclose return informa-
of any dependents reported on such return, tion under subparagraphs (A) and (B) only
but only if such return information is not for purposes of, and to the extent necessary
reasonably available from any other in, determining eligibility for, or the correct
source. amount of, benefits under a program listed
(B) Disclosure to certain agents in subparagraph (D).
The information disclosed to any child (D) Programs to which rule applies
support enforcement agency under subpara- The programs to which this paragraph ap-
graph (A) with respect to any individual plies are:
with respect to whom child support obliga- (i) a State program funded under part A
tions are sought to be established or en- of title IV of the Social Security Act;
forced may be disclosed by such agency to (ii) medical assistance provided under a
any agent of such agency which is under State plan approved under title XIX of the
contract with such agency to carry out the Social Security Act or subsidies provided
purposes described in subparagraph (C). under section 1860D–14 of such Act;
(C) Restriction on disclosure (iii) supplemental security income bene-
Information may be disclosed under this fits provided under title XVI of the Social
paragraph only for purposes of, and to the Security Act, and federally administered
extent necessary in, establishing and col- supplementary payments of the type de-
lecting child support obligations from, and scribed in section 1616(a) of such Act (in-
locating, individuals owing such obligations. cluding payments pursuant to an agree-
(D) State, tribal, or local child support en- ment entered into under section 212(a) of
forcement agency Public Law 93–66);
(iv) any benefits provided under a State
For purposes of this paragraph, the fol- plan approved under title I, X, XIV, or XVI
lowing shall be treated as a State, tribal, or of the Social Security Act (as those titles
local child support enforcement agency: apply to Puerto Rico, Guam, and the Vir-
(i) Any agency of a State or political gin Islands);
subdivision thereof operating pursuant to (v) unemployment compensation pro-
a plan described in section 454 of the So- vided under a State law described in sec-
cial Security Act which has been approved tion 3304 of this title;
by the Secretary of Health and Human (vi) assistance provided under the Food
Services under part D of title IV of such and Nutrition Act of 2008;
Act. (vii) State-administered supplementary
(ii) Any child support enforcement agen- payments of the type described in section
cy of an Indian tribe or tribal organization 1616(a) of the Social Security Act (includ-
receiving a grant under section 455(f) of ing payments pursuant to an agreement
the Social Security Act. entered into under section 212(a) of Public
(7) Disclosure of return information to Federal, Law 93–66);
State, and local agencies administering (viii)(I) any needs-based pension provided
certain programs under the Social Security under chapter 15 of title 38, United States
Act, the Food and Nutrition Act of 2008, or Code, or under any other law administered
title 38, United States Code, or certain by the Secretary of Veterans Affairs;
housing assistance programs (II) parents’ dependency and indemnity
(A) Return information from Social Security compensation provided under section 1315
Administration of title 38, United States Code;
(III) health-care services furnished under
The Commissioner of Social Security
sections 1710(a)(2)(G), 1710(a)(3), and 1710(b)
shall, upon written request, disclose return
of such title; and
information from returns with respect to net
(IV) compensation paid under chapter 11
earnings from self-employment (as defined
of title 38, United States Code, at the 100
in section 1402), wages (as defined in section
percent rate based solely on
3121(a) or 3401(a)), and payments of retire-
unemployability and without regard to the
ment income, which have been disclosed to
fact that the disability or disabilities are
the Social Security Administration as pro-
not rated as 100 percent disabling under
vided by paragraph (1) or (5) of this sub-
the rating schedule; and
section, to any Federal, State, or local agen-
(ix) any housing assistance program ad-
cy administering a program listed in sub-
ministered by the Department of Housing
paragraph (D).
and Urban Development that involves ini-
(B) Return information from Internal Rev- tial and periodic review of an applicant’s
enue Service or participant’s income, except that return
The Secretary shall, upon written request, information may be disclosed under this
disclose current return information from re- clause only on written request by the Sec-
turns with respect to unearned income from retary of Housing and Urban Development
the Internal Revenue Service files to any and only for use by officers and employees
Federal, State, or local agency admin- of the Department of Housing and Urban
istering a program listed in subparagraph Development with respect to applicants
(D). for and participants in such programs.
§ 6103 TITLE 26—INTERNAL REVENUE CODE Page 3444
Only return information from returns with (10) Disclosure of certain information to agen-
respect to net earnings from self-employ- cies requesting a reduction under sub-
ment and wages may be disclosed under this section (c), (d), (e), or (f) of section 6402
paragraph for use with respect to any pro-
gram described in clause (viii)(IV). (A) Return information from Internal Rev-
(8) Disclosure of certain return information by enue Service
Social Security Administration to Federal, The Secretary may, upon receiving a writ-
State, tribal, and local child support en- ten request, disclose to officers and employ-
forcement agencies ees of any agency seeking a reduction under
(A) In general subsection (c), (d), (e), or (f) of section 6402,
to officers and employees of the Department
Upon written request, the Commissioner of of Labor for purposes of facilitating the ex-
Social Security shall disclose directly to of- change of data in connection with a notice
ficers and employees of a Federal, State, submitted under subsection (f)(5)(C) of sec-
tribal, or local child support enforcement tion 6402, and to officers and employees of
agency return information from returns the Department of the Treasury in connec-
with respect to social security account num- tion with such reduction—
bers, net earnings from self-employment (as
(i) taxpayer identity information with
defined in section 1402), wages (as defined in
respect to the taxpayer against whom such
section 3121(a) or 3401(a)), and payments of
a reduction was made or not made and
retirement income which have been dis-
with respect to any other person filing a
closed to the Social Security Administration
joint return with such taxpayer,
as provided by paragraph (1) or (5) of this
subsection. (ii) the fact that a reduction has been
made or has not been made under such
(B) Restriction on disclosure subsection with respect to such taxpayer,
The Commissioner of Social Security shall (iii) the amount of such reduction,
disclose return information under subpara- (iv) whether such taxpayer filed a joint
graph (A) only for purposes of, and to the ex- return, and
tent necessary in, establishing and col- (v) the fact that a payment was made
lecting child support obligations from, and (and the amount of the payment) to the
locating, individuals owing such obligations. spouse of the taxpayer on the basis of a
For purposes of the preceding sentence, the joint return.
term ‘‘child support obligations’’ only in-
cludes obligations which are being enforced (B) Restriction on use of disclosed informa-
pursuant to the provisions of part D of title tion
IV of the Social Security Act. The informa-
tion disclosed to any child support enforce- (i) Any officers and employees of an agen-
ment agency under subparagraph (A) with cy receiving return information under sub-
respect to any individual with respect to paragraph (A) shall use such information
whom child support obligations are sought only for the purposes of, and to the extent
to be established or enforced may be dis- necessary in, establishing appropriate agen-
closed by such agency to any agent of such cy records, locating any person with respect
agency which is under contract with such to whom a reduction under subsection (c),
agency for purposes of, and to the extent (d), (e), or (f) of section 6402 is sought for
necessary in, establishing and collecting purposes of collecting the debt with respect
child support obligations from, and locating, to which the reduction is sought, or in the
individuals owing such obligations. defense of any litigation or administrative
procedure ensuing from a reduction made
(C) State, tribal, or local child support en- under subsection (c), (d), (e), or (f) of section
forcement agency 6402.
For purposes of this paragraph, the term (ii) Notwithstanding clause (i), return in-
‘‘State, tribal, or local child support enforce- formation disclosed to officers and employ-
ment agency’’ has the same meaning as ees of the Department of Labor may be
when used in paragraph (6)(D). accessed by agents who maintain and pro-
(9) Disclosure of alcohol fuel producers to ad- vide technological support to the Depart-
ministrators of State alcohol laws ment of Labor’s Interstate Connection Net-
work (ICON) solely for the purpose of pro-
Notwithstanding any other provision of this viding such maintenance and support.
section, the Secretary may disclose—
(iii) The information disclosed to any child
(A) the name and address of any person
support enforcement agency under subpara-
who is qualified to produce alcohol for fuel
graph (A) with respect to any individual
use under section 5181, and
with respect to whom child support obliga-
(B) the location of any premises to be used
tions are sought to be established or en-
by such person in producing alcohol for fuel,
forced may be disclosed by such agency to
to any State agency, body, or commission, or any agent of such agency which is under
its legal representative, which is charged contract with such agency for purposes of,
under the laws of such State with responsi- and to the extent necessary in, establishing
bility for administration of State alcohol laws and collecting child support obligations
solely for use in the administration of such from, and locating, individuals owing such
laws. obligations.
Page 3445 TITLE 26—INTERNAL REVENUE CODE § 6103
(11) Disclosure of return information to carry (C) Disclosure by Centers for Medicare &
out Federal Employees’ Retirement System Medicaid Services
(A) In general With respect to the information disclosed
The Commissioner of Social Security under subparagraph (B), the Administrator
shall, on written request, disclose to the Of- of the Centers for Medicare & Medicaid Serv-
fice of Personnel Management return infor- ices may disclose—
mation from returns with respect to net (i) to the qualified employer referred to
earnings from self-employment (as defined in such subparagraph the name and TIN of
in section 1402), wages (as defined in section each individual identified under such sub-
3121(a) or 3401(a)), and payments of retire- paragraph as having received wages from
ment income, which have been disclosed to the employer (hereinafter in this subpara-
the Social Security Administration as pro- graph referred to as the ‘‘employee’’) for
vided by paragraph (1) or (5). purposes of determining during what pe-
(B) Restriction on disclosure riod such employee or the employee’s
spouse may be (or have been) covered
The Commissioner of Social Security shall under a group health plan of the employer
disclose return information under subpara- and what benefits are or were covered
graph (A) only for purposes of, and to the ex- under the plan (including the name, ad-
tent necessary in, the administration of dress, and identifying number of the plan),
chapters 83 and 84 of title 5, United States (ii) to any group health plan which pro-
Code. vides or provided coverage to such an em-
(12) Disclosure of certain taxpayer identity in- ployee or spouse, the name of such em-
formation for verification of employment ployee and the employee’s spouse (if the
status of medicare beneficiary and spouse spouse is a medicare beneficiary) and the
of medicare beneficiary name and address of the employer, and, for
(A) Return information from Internal Rev- the purpose of presenting a claim to the
enue Service plan—
The Secretary shall, upon written request (I) the TIN of such employee if benefits
from the Commissioner of Social Security, were paid under title XVIII of the Social
disclose to the Commissioner available filing Security Act with respect to the em-
status and taxpayer identity information ployee during a period in which the plan
from the individual master files of the Inter- was a primary plan (as defined in section
nal Revenue Service relating to whether any 1862(b)(2)(A) of the Social Security Act),
medicare beneficiary identified by the Com- and
missioner was a married individual (as de- (II) the TIN of such spouse if benefits
fined in section 7703) for any specified year were paid under such title with respect
after 1986, and, if so, the name of the spouse to the spouse during such period, and
of such individual and such spouse’s TIN. (iii) to any agent of such Administrator
(B) Return information from Social Security the information referred to in subpara-
Administration graph (B) for purposes of carrying out
The Commissioner of Social Security clauses (i) and (ii) on behalf of such Ad-
shall, upon written request from the Admin- ministrator.
istrator of the Centers for Medicare & Med- (D) Special rules
icaid Services, disclose to the Administrator (i) Restrictions on disclosure
the following information: Information may be disclosed under this
(i) The name and TIN of each medicare paragraph only for purposes of, and to the
beneficiary who is identified as having re- extent necessary in, determining the ex-
ceived wages (as defined in section 3401(a)), tent to which any medicare beneficiary is
above an amount (if any) specified by the covered under any group health plan.
Secretary of Health and Human Services,
(ii) Timely response to requests
from a qualified employer in a previous
year. Any request made under subparagraph
(ii) For each medicare beneficiary who (A) or (B) shall be complied with as soon as
was identified as married under subpara- possible but in no event later than 120 days
graph (A) and whose spouse is identified as after the date the request was made.
having received wages, above an amount (E) Definitions
(if any) specified by the Secretary of For purposes of this paragraph—
Health and Human Services, from a quali-
fied employer in a previous year— (i) Medicare beneficiary
(I) the name and TIN of the medicare The term ‘‘medicare beneficiary’’ means
beneficiary, and an individual entitled to benefits under
(II) the name and TIN of the spouse. part A, or enrolled under part B, of title
XVIII of the Social Security Act, but does
(iii) With respect to each such qualified
not include such an individual enrolled in
employer, the name, address, and TIN of
part A under section 1818.
the employer and the number of individ-
uals with respect to whom written state- (ii) Group health plan
ments were furnished under section 6051 by The term ‘‘group health plan’’ means
the employer with respect to such previous any group health plan (as defined in sec-
year. tion 5000(b)(1)).
§ 6103 TITLE 26—INTERNAL REVENUE CODE Page 3446
(iii) Qualified employer eral student financial aid under a program
The term ‘‘qualified employer’’ means, authorized under subpart 1 of part A, part C,
for a calendar year, an employer which has or part D of title IV of the Higher Education
furnished written statements under sec- Act of 1965 the following return information
tion 6051 with respect to at least 20 indi- from returns (for the taxable year used for
viduals for wages paid in the year. purposes of section 480(a) of such Act) of an
individual certified by the Secretary of Edu-
(13) Disclosure of return information to carry cation as having provided approval under
out the Higher Education Act of 1965 section 494(a)(1) of such Act (as in effect on
(A) Applications and recertifications for in- the date of enactment of this paragraph) for
come-contingent or income-based repay- such disclosure:
ment (i) Return information described in
The Secretary shall, upon written request clauses (i) through (vi) of subparagraph
from the Secretary of Education, disclose to (A).
any authorized person, only for the purpose (ii) The amount of any net earnings from
of (and to the extent necessary in) deter- self-employment (as defined in section
mining eligibility for, or repayment obliga- 1402(a)), wages (as defined in section 3121(a)
tions under, income-contingent or income- or 3401(a)), and taxable income from a
based repayment plans under title IV of the farming business (as defined in section
Higher Education Act of 1965 with respect to 263A(e)(4)).
(iii) Amount of total income tax.
loans under part D of such title, the fol- (iv) Amount of any credit allowed under
lowing return information from returns (for section 25A.
any taxable year specified by the Secretary (v) Amount of individual retirement ac-
of Education as relevant to such purpose) of count distributions not included in ad-
an individual certified by the Secretary of justed gross income.
Education as having provided approval (vi) Amount of individual retirement ac-
under section 494(a)(2) of such Act (as in ef- count contributions and payments to self-
fect on the date of enactment of this para- employed SEP, Keogh, and other qualified
graph) for such disclosure: plans which were deducted from income.
(i) Taxpayer identity information. (vii) Amount of tax-exempt interest re-
(ii) Filing status. ceived.
(iii) Adjusted gross income. (viii) Amounts from retirement pensions
(iv) Total number of exemptions and annuities not included in adjusted
claimed, if applicable. gross income.
(v) Number of dependents taken into ac- (ix) If applicable, the fact that any of the
count in determining the credit allowed following schedules (or equivalent suc-
under section 24. cessor schedules) were filed with the re-
(vi) If applicable, the fact that there was turn:
no return filed. (I) Schedule A.
(II) Schedule B.
(B) Discharge of loan based on total and per- (III) Schedule D.
manent disability (IV) Schedule E.
The Secretary shall, upon written request (V) Schedule F.
from the Secretary of Education, disclose to (VI) Schedule H.
any authorized person, only for the purpose (x) If applicable, the amount reported on
of (and to the extent necessary in) moni- Schedule C (or an equivalent successor
toring and reinstating loans under title IV of schedule) as net profit or loss.
the Higher Education Act of 1965 that were (D) Additional uses of disclosed information
discharged based on a total and permanent
(i) In general
disability (within the meaning of section
437(a) of such Act), the following return in- In addition to the purposes for which in-
formation from returns (for any taxable year formation is disclosed under subpara-
specified by the Secretary of Education as graphs (A), (B), and (C), return information
relevant to such purpose) of an individual so disclosed may be used by an authorized
certified by the Secretary of Education as person, with respect to income-contingent
having provided approval under section or income-based repayment plans, awards
494(a)(3) of such Act (as in effect on the date of Federal student financial aid under a
of enactment of this paragraph) for such dis- program authorized under subpart 1 of part
closure: A, part C, or part D of title IV of the High-
(i) The return information described in er Education Act of 1965, and discharges of
clauses (i), (ii), and (vi) of subparagraph loans based on a total and permanent dis-
(A). ability (within the meaning of section
(ii) The return information described in 437(a) of such Act), for purposes of—
subparagraph (C)(ii). (I) reducing the net cost of improper
payments under such plans, relating to
(C) Federal student financial aid such awards, or relating to such dis-
The Secretary shall, upon written request charges,
from the Secretary of Education, disclose to (II) oversight activities by the Office of
any authorized person, only for the purpose Inspector General of the Department of
of (and to the extent necessary in) deter- Education as authorized by the Inspector
mining eligibility for, and amount of, Fed- General Act of 1978, and
Page 3447 TITLE 26—INTERNAL REVENUE CODE § 6103
(III) conducting analyses and forecasts (v) Redisclosure to family members
for estimating costs related to such In addition to the purposes for which in-
plans, awards, or discharges. formation is disclosed and used under sub-
(ii) Limitation paragraphs (A) and (C), or redisclosed
The purposes described in clause (i) shall under clause (iii), any return information
not include the conduct of criminal inves- so disclosed or redisclosed may be further
tigations or prosecutions. disclosed to any individual certified by the
Secretary of Education as having provided
(iii) Redisclosure to institutions of higher approval under paragraph (1) or (2) of sec-
education, State higher education tion 494(a) of the Higher Education Act of
agencies, and designated scholarship 1965, as the case may be, for disclosure re-
organizations lated to the income-contingent or income-
Authorized persons may redisclose re- based repayment plan under subparagraph
turn information received under subpara- (A) or the eligibility for, and amount of,
graph (C), solely for the use in the applica- Federal student financial aid described in
tion, award, and administration of finan- subparagraph (C).
cial aid awarded by the Federal govern- (vi) Redisclosure of FAFSA information
ment or awarded by a person described in Return information received under sub-
subclause (I), (II), or (III), to the following paragraph (C) may be redisclosed in ac-
persons: cordance with subsection (c) of section 494
(I) An institution of higher education of the Higher Education Act of 1965 (as in
participating in a program under subpart effect on the date of enactment of the
1 of part A, part C, or part D of title IV COVID-related Tax Relief Act of 2020) to
of the Higher Education Act of 1965. carry out the purposes specified in such
(II) A State higher education agency. subsection.
(III) A scholarship organization which
(E) Authorized person
is an entity designated (prior to the date
of the enactment of this clause) by the For purposes of this paragraph, the term
Secretary of Education under section ‘‘authorized person’’ means, with respect to
483(a)(3)(E) of such Act. information disclosed under subparagraph
(A), (B), or (C), any person who—
This clause shall only apply to the extent (i) is an officer, employee, or contractor,
that the taxpayer with respect to whom of the Department of Education, and
the return information relates provides (ii) is specifically authorized and des-
written consent for such redisclosure to ignated by the Secretary of Education for
the Secretary of Education. Under such purposes of such subparagraph (applied
terms and conditions as may be prescribed separately with respect to each such sub-
by the Secretary, after consultation with paragraph).
the Department of Education, an institu- (F) Joint returns
tion of higher education described in sub- In the case of a joint return, any disclo-
clause (I) or a State higher education sure authorized under subparagraph (A), (B),
agency described in subclause (II) may des- or (C), and any redisclosure authorized under
ignate a contractor of such institution or clause (iii), (iv) 2 (v), or (vi) of subparagraph
state agency to receive return information (D), with respect to an individual shall be
on behalf of such institution or state agen- treated for purposes of this paragraph as ap-
cy to administer aspects of the institu- plying with respect to the taxpayer.
tion’s or state agency’s activities for the
(14) Disclosure of return information to United
application, award, and administration of
States Customs Service
such financial aid.
The Secretary may, upon written request
(iv) Redisclosure to Office of Inspector
from the Commissioner of the United States
General, independent auditors, and
Customs Service, disclose to officers and em-
contractors
ployees of the Department of the Treasury
Any return information which is redis- such return information with respect to taxes
closed under clause (iii)— imposed by chapters 1 and 6 as the Secretary
(I) may be further disclosed by persons may prescribe by regulations, solely for the
described in subclauses (I), (II), or (III) of purpose of, and only to the extent necessary
clause (iii) or persons designated in the in—
last sentence of clause (iii) to the Office (A) ascertaining the correctness of any
of Inspector General of the Department entry in audits as provided for in section 509
of Education and independent auditors of the Tariff Act of 1930 (19 U.S.C. 1509), or
conducting audits of such person’s ad- (B) other actions to recover any loss of
ministration of the programs for which revenue, or to collect duties, taxes, and fees,
the return information was received, and determined to be due and owing pursuant to
(II) may be further disclosed by per- such audits.
sons described in subclauses (I), (II), or (15) Disclosure of returns filed under section
(III) of clause (iii) to contractors of such 6050I
entities, The Secretary may, upon written request,
but only to the extent necessary in car- disclose to officers and employees of—
rying out the purposes described in such
clause (iii). 2 So in original. Probably should be followed by a comma.
§ 6103 TITLE 26—INTERNAL REVENUE CODE Page 3448
(A) any Federal agency, extent necessary in, the appraisal of records
(B) any agency of a State or local govern- for destruction or retention. No such officer or
ment, or employee shall, except to the extent author-
(C) any agency of the government of a for- ized by subsection (f), (i)(8), or (p), disclose any
eign country, return or return information disclosed under
information contained on returns filed under the preceding sentence to any person other
section 6050I. Any such disclosure shall be than to the Secretary, or to another officer or
made on the same basis, and subject to the employee of the National Archives and
same conditions, as apply to disclosures of in- Records Administration whose official duties
formation on reports filed under section 5313 require such disclosure for purposes of such
of title 31, United States Code; except that no appraisal.
disclosure under this paragraph shall be made (18) Disclosure of return information for pur-
for purposes of the administration of any tax poses of carrying out a program for ad-
law. vance payment of credit for health insur-
(16) Disclosure of return information for pur- ance costs of eligible individuals
poses of administering the District of Co- The Secretary may disclose to providers of
lumbia Retirement Protection Act of 1997 health insurance for any certified individual
(A) In general (as defined in section 7527(c)) return informa-
Upon written request available return in- tion with respect to such certified individual
formation (including such information dis- only to the extent necessary to carry out the
closed to the Social Security Administration program established by section 7527 (relating
under paragraph (1) or (5) of this subsection), to advance payment of credit for health insur-
relating to the amount of wage income (as ance costs of eligible individuals).
defined in section 3121(a) or 3401(a)), the (19) Disclosure of return information for pur-
name, address, and identifying number as- poses of providing transitional assistance
signed under section 6109, of payors of wage under medicare discount card program
income, taxpayer identity (as defined in sec-
tion 6103(b)(6)), and the occupational status (A) In general
reflected on any return filed by, or with re- The Secretary, upon written request from
spect to, any individual with respect to the Secretary of Health and Human Services
whom eligibility for, or the correct amount pursuant to carrying out section 1860D–31 of
of, benefits under the District of Columbia the Social Security Act, shall disclose to of-
Retirement Protection Act of 1997, is sought ficers, employees, and contractors of the De-
to be determined, shall be disclosed by the partment of Health and Human Services
Commissioner of Social Security, or to the with respect to a taxpayer for the applicable
extent not available from the Social Secu- year—
rity Administration, by the Secretary, to (i)(I) whether the adjusted gross income,
any duly authorized officer or employee of as modified in accordance with specifica-
the Department of the Treasury, or a Trust- tions of the Secretary of Health and
ee or any designated officer or employee of a Human Services for purposes of carrying
Trustee (as defined in the District of Colum- out such section, of such taxpayer and, if
bia Retirement Protection Act of 1997), or applicable, such taxpayer’s spouse, for the
any actuary engaged by a Trustee under the applicable year, exceeds the amounts spec-
terms of the District of Columbia Retire- ified by the Secretary of Health and
ment Protection Act of 1997, whose official Human Services in order to apply the 100
duties require such disclosure, solely for the and 135 percent of the poverty lines under
purpose of, and to the extent necessary in, such section, (II) whether the return was a
determining an individual’s eligibility for, joint return, and (III) the applicable year,
or the correct amount of, benefits under the or
District of Columbia Retirement Protection (ii) if applicable, the fact that there is no
Act of 1997. return filed for such taxpayer for the ap-
(B) Disclosure for use in judicial or adminis- plicable year.
trative proceedings
(B) Definition of applicable year
Return information disclosed to any per-
son under this paragraph may be disclosed in For the purposes of this subsection, the
a judicial or administrative proceeding re- term ‘‘applicable year’’ means the most re-
lating to the determination of an individ- cent taxable year for which information is
ual’s eligibility for, or the correct amount available in the Internal Revenue Service’s
of, benefits under the District of Columbia taxpayer data information systems, or, if
Retirement Protection Act of 1997. there is no return filed for such taxpayer for
such year, the prior taxable year.
(17) Disclosure to National Archives and
Records Administration (C) Restriction on use of disclosed informa-
The Secretary shall, upon written request tion
from the Archivist of the United States, dis- Return information disclosed under this
close or authorize the disclosure of returns paragraph may be used only for the purposes
and return information to officers and employ- of determining eligibility for and admin-
ees of the National Archives and Records Ad- istering transitional assistance under sec-
ministration for purposes of, and only to the tion 1860D–31 of the Social Security Act.
Page 3449 TITLE 26—INTERNAL REVENUE CODE § 6103
(20) Disclosure of return information to carry spect to a taxpayer described in subpara-
out Medicare part B premium subsidy ad- graph (A) to officers, employees, and
justment and part D base beneficiary pre- contractors of the Centers for Medicare
mium increase and Medicaid Services, to the extent
(A) In general that such disclosure is necessary for the
collection of the premium subsidy
The Secretary shall, upon written request
amount or the increased premium
from the Commissioner of Social Security,
amount,
disclose to officers, employees, and contrac-
(II) the taxpayer identity information
tors of the Social Security Administration
and the amount of the premium subsidy
return information of a taxpayer whose pre-
adjustment or the increased premium
mium (according to the records of the Sec-
amount with respect to a taxpayer de-
retary) may be subject to adjustment under
scribed in subparagraph (A) to officers
section 1839(i) or increase under section
and employees of the Office of Personnel
1860D–13(a)(7) of the Social Security Act.
Management and the Railroad Retire-
Such return information shall be limited
ment Board, to the extent that such dis-
to—
closure is necessary for the collection of
(i) taxpayer identity information with
the premium subsidy amount or the in-
respect to such taxpayer,
creased premium amount,
(ii) the filing status of such taxpayer,
(III) return information with respect to
(iii) the adjusted gross income of such
a taxpayer described in subparagraph (A)
taxpayer,
to officers and employees of the Depart-
(iv) the amounts excluded from such tax-
ment of Health and Human Services to
payer’s gross income under sections 135
the extent necessary to resolve adminis-
and 911 to the extent such information is
trative appeals of such premium subsidy
available,
(v) the interest received or accrued dur- adjustment or increased premium, and
(IV) return information with respect to
ing the taxable year which is exempt from
a taxpayer described in subparagraph (A)
the tax imposed by chapter 1 to the extent
to officers and employees of the Depart-
such information is available,
ment of Justice for use in judicial pro-
(vi) the amounts excluded from such tax-
ceedings to the extent necessary to carry
payer’s gross income by sections 931 and
out the purposes described in clause (i).
933 to the extent such information is avail-
able, (21) Disclosure of return information to carry
(vii) such other information relating to out eligibility requirements for certain pro-
the liability of the taxpayer as is pre- grams
scribed by the Secretary by regulation as (A) In general
might indicate in the case of a taxpayer The Secretary, upon written request from
who is an individual described in sub- the Secretary of Health and Human Serv-
section (i)(4)(B)(iii) of section 1839 of the ices, shall disclose to officers, employees,
Social Security Act that the amount of and contractors of the Department of Health
the premium of the taxpayer under such and Human Services return information of
section may be subject to adjustment any taxpayer whose income is relevant in
under subsection (i) of such section or in- determining any premium tax credit under
crease under section 1860D–13(a)(7) of such section 36B or any cost-sharing reduction
Act and the amount of such adjustment, under section 1402 of the Patient Protection
and and Affordable Care Act or eligibility for
(viii) the taxable year with respect to participation in a State medicaid program
which the preceding information relates. under title XIX of the Social Security Act, a
(B) Restriction on use of disclosed informa- State’s children’s health insurance program
tion under title XXI of the Social Security Act,
(i) In general or a basic health program under section 1331
of Patient Protection and Affordable Care
Return information disclosed under sub-
Act. Such return information shall be lim-
paragraph (A) may be used by officers, em-
ited to—
ployees, and contractors of the Social Se-
(i) taxpayer identity information with
curity Administration only for the pur-
respect to such taxpayer,
poses of, and to the extent necessary in,
(ii) the filing status of such taxpayer,
establishing the appropriate amount of
(iii) the number of individuals for whom
any premium adjustment under such sec-
a deduction is allowed under section 151
tion 1839(i) or increase under such section
with respect to the taxpayer (including the
1860D–13(a)(7) or for the purpose of resolv-
taxpayer and the taxpayer’s spouse),
ing taxpayer appeals with respect to any
(iv) the modified adjusted gross income
such premium adjustment or increase.
(as defined in section 36B) of such taxpayer
(ii) Disclosure to other agencies and each of the other individuals included
Officers, employees, and contractors of under clause (iii) who are required to file a
the Social Security Administration may return of tax imposed by chapter 1 for the
disclose— taxable year,
(I) the taxpayer identity information (v) such other information as is pre-
and the amount of the premium subsidy scribed by the Secretary by regulation as
adjustment or premium increase with re- might indicate whether the taxpayer is eli-
§ 6103 TITLE 26—INTERNAL REVENUE CODE Page 3450
gible for such credit or reduction (and the ant to section 1866(j)(3) of the Social Secu-
amount thereof), and rity Act.
(vi) the taxable year with respect to (C) Delinquent tax debt
which the preceding information relates
or, if applicable, the fact that such infor- For purposes of this paragraph, the term
mation is not available. ‘‘delinquent tax debt’’ means an outstanding
debt under this title for which a notice of
(B) Information to exchange and State agen- lien has been filed pursuant to section 6323,
cies but the term does not include a debt that is
The Secretary of Health and Human Serv- being paid in a timely manner pursuant to
ices may disclose to an Exchange established an agreement under section 6159 or 7122, or a
under the Patient Protection and Affordable debt with respect to which a collection due
Care Act or its contractors, or to a State process hearing under section 6330 is re-
agency administering a State program de- quested, pending, or completed and no pay-
scribed in subparagraph (A) or its contrac- ment is required.
tors, any inconsistency between the infor- (m) Disclosure of taxpayer identity information
mation provided by the Exchange or State
agency to the Secretary and the information (1) Tax refunds
provided to the Secretary under subpara- The Secretary may disclose taxpayer iden-
graph (A). tity information to the press and other media
(C) Restriction on use of disclosed informa- for purposes of notifying persons entitled to
tion tax refunds when the Secretary, after reason-
able effort and lapse of time, has been unable
Return information disclosed under sub- to locate such persons.
paragraph (A) or (B) may be used by officers,
employees, and contractors of the Depart- (2) Federal claims
ment of Health and Human Services, an Ex- (A) In general
change, or a State agency only for the pur- Except as provided in subparagraph (B),
poses of, and to the extent necessary in— the Secretary may, upon written request,
(i) establishing eligibility for participa- disclose the mailing address of a taxpayer
tion in the Exchange, and verifying the ap- for use by officers, employees, or agents of a
propriate amount of, any credit or reduc- Federal agency for purposes of locating such
tion described in subparagraph (A), taxpayer to collect or compromise a Federal
(ii) determining eligibility for participa- claim against the taxpayer in accordance
tion in the State programs described in with sections 3711, 3717, and 3718 of title 31.
subparagraph (A).
(B) Special rule for consumer reporting agen-
(22) Disclosure of return information to De- cy
partment of Health and Human Services
for purposes of enhancing Medicare pro- In the case of an agent of a Federal agency
gram integrity which is a consumer reporting agency (with-
in the meaning of section 603(f) of the Fair
(A) In general Credit Reporting Act (15 U.S.C. 1681a(f))), the
The Secretary shall, upon written request mailing address of a taxpayer may be dis-
from the Secretary of Health and Human closed to such agent under subparagraph (A)
Services, disclose to officers and employees only for the purpose of allowing such agent
of the Department of Health and Human to prepare a commercial credit report on the
Services return information with respect to taxpayer for use by such Federal agency in
a taxpayer who has applied to enroll, or re- accordance with sections 3711, 3717, and 3718
enroll, as a provider of services or supplier of title 31.
under the Medicare program under title (3) National Institute for Occupational Safety
XVIII of the Social Security Act. Such re- and Health
turn information shall be limited to—
(i) the taxpayer identity information Upon written request, the Secretary may
with respect to such taxpayer; disclose the mailing address of taxpayers to
(ii) the amount of the delinquent tax officers and employees of the National Insti-
debt owed by that taxpayer; and tute for Occupational Safety and Health solely
(iii) the taxable year to which the delin- for the purpose of locating individuals who
quent tax debt pertains. are, or may have been, exposed to occupa-
tional hazards in order to determine the status
(B) Restriction on disclosure of their health or to inform them of the pos-
Return information disclosed under sub- sible need for medical care and treatment.
paragraph (A) may be used by officers and (4) Individuals who owe an overpayment of
employees of the Department of Health and Federal Pell Grants or who have defaulted
Human Services for the purposes of, and to on student loans administered by the De-
the extent necessary in, establishing the partment of Education
taxpayer’s eligibility for enrollment or re-
enrollment in the Medicare program, or in (A) In general
any administrative or judicial proceeding re- Upon written request by the Secretary of
lating to, or arising from, a denial of such Education, the Secretary may disclose the
enrollment or reenrollment, or in deter- mailing address of any taxpayer—
mining the level of enhanced oversight to be (i) who owes an overpayment of a grant
applied with respect to such taxpayer pursu- awarded to such taxpayer under subpart 1
Page 3451 TITLE 26—INTERNAL REVENUE CODE § 6103
of part A of title IV of the Higher Edu- defaulted on student loans made under such
cation Act of 1965, or subparts for the purposes of collecting such
(ii) who has defaulted on a loan— loans.
(I) made under part B, D, or E of title (6) Blood Donor Locator Service
IV of the Higher Education Act of 1965,
or (A) In general
(II) made pursuant to section 3(a)(1) of Upon written request pursuant to section
the Migration and Refugee Assistance 1141 of the Social Security Act, the Sec-
Act of 1962 to a student at an institution retary shall disclose the mailing address of
of higher education, taxpayers to officers and employees of the
Blood Donor Locator Service in the Depart-
for use only by officers, employees, or agents
ment of Health and Human Services.
of the Department of Education for purposes
of locating such taxpayer for purposes of col- (B) Restriction on disclosure
lecting such overpayment or loan. The Secretary shall disclose return infor-
(B) Disclosure to educational institutions, mation under subparagraph (A) only for pur-
etc. poses of, and to the extent necessary in, as-
sisting under the Blood Donor Locator Serv-
Any mailing address disclosed under sub- ice authorized persons (as defined in section
paragraph (A)(i) may be disclosed by the 1141(h)(1) of the Social Security Act) in lo-
Secretary of Education to— cating blood donors who, as indicated by do-
(i) any lender, or any State or nonprofit nated blood or products derived therefrom or
guarantee agency, which is participating by the history of the subsequent use of such
under part B or D of title IV of the Higher blood or blood products, have or may have
Education Act of 1965, or the virus for acquired immune deficiency
(ii) any educational institution with syndrome, in order to inform such donors of
which the Secretary of Education has an the possible need for medical care and treat-
agreement under subpart 1 of part A, or ment.
part D or E, of title IV of such Act,
(C) Safeguards
for use only by officers, employees, or agents
of such lender, guarantee agency, or institu- The Secretary shall destroy all related
tion whose duties relate to the collection of blood donor records (as defined in section
student loans for purposes of locating indi- 1141(h)(2) of the Social Security Act) in the
viduals who have defaulted on student loans possession of the Department of the Treas-
made under such loan programs for purposes ury upon completion of their use in making
of collecting such loans. the disclosure required under subparagraph
(A), so as to make such records
(5) Individuals who have defaulted on student undisclosable.
loans administered by the Department of
Health and Human Services (7) Social security account statement furnished
by Social Security Administration
(A) In general
Upon written request by the Commissioner
Upon written request by the Secretary of of Social Security, the Secretary may disclose
Health and Human Services, the Secretary the mailing address of any taxpayer who is en-
may disclose the mailing address of any tax- titled to receive a social security account
payer who has defaulted on a loan made statement pursuant to section 1143(c) of the
under part C 1 of title VII of the Public Social Security Act, for use only by officers,
Health Service Act or under subpart II of employees or agents of the Social Security Ad-
part B of title VIII of such Act, for use only ministration for purposes of mailing such
by officers, employees, or agents of the De- statement to such taxpayer.
partment of Health and Human Services for
purposes of locating such taxpayer for pur- (n) Certain other persons
poses of collecting such loan. Pursuant to regulations prescribed by the Sec-
(B) Disclosure to schools and eligible lenders retary, returns and return information may be
disclosed to any person, including any person
Any mailing address disclosed under sub- described in section 7513(a), to the extent nec-
paragraph (A) may be disclosed by the Sec- essary in connection with the processing, stor-
retary of Health and Human Services to— age, transmission, and reproduction of such re-
(i) any school with which the Secretary turns and return information, the programming,
of Health and Human Services has an maintenance, repair, testing, and procurement
agreement under subpart II 1 of part C of of equipment, and the providing of other serv-
title VII of the Public Health Service Act ices, for purposes of tax administration.
or subpart II 1 of part B of title VIII of such
(o) Disclosure of returns and return information
Act, or
with respect to certain taxes
(ii) any eligible lender (within the mean-
ing of section 737(4) 1 of such Act) partici- (1) Taxes imposed by subtitle E
pating under subpart I 1 of part C of title (A) In general
VII of such Act,
Returns and return information with re-
for use only by officers, employees, or agents spect to taxes imposed by subtitle E (relat-
of such school or eligible lender whose duties ing to taxes on alcohol, tobacco, and fire-
relate to the collection of student loans for arms) shall be open to inspection by or dis-
purposes of locating individuals who have closure to officers and employees of a Fed-
§ 6103 TITLE 26—INTERNAL REVENUE CODE Page 3452
eral agency whose official duties require (3) Records of inspection and disclosure
such inspection or disclosure. (A) System of recordkeeping
(B) Use in certain proceedings Except as otherwise provided by this para-
Returns and return information disclosed graph, the Secretary shall maintain a per-
to a Federal agency under subparagraph (A) manent system of standardized records or
may be used in an action or proceeding (or accountings of all requests for inspection or
in preparation for such action or proceeding) disclosure of returns and return information
brought under section 625 of the American (including the reasons for and dates of such
Jobs Creation Act of 2004 for the collection requests) and of returns and return informa-
of any unpaid assessment or penalty arising tion inspected or disclosed under this sec-
under such Act. tion and section 6104(c). Notwithstanding the
provisions of section 552a(c) of title 5, United
(2) Taxes imposed by chapter 35
States Code, the Secretary shall not be re-
Returns and return information with respect quired to maintain a record or accounting of
to taxes imposed by chapter 35 (relating to requests for inspection or disclosure of re-
taxes on wagering) shall, notwithstanding any turns and return information, or of returns
other provision of this section, be open to in- and return information inspected or dis-
spection by or disclosure only to such person closed, under the authority of subsection (c),
or persons and for such purpose or purposes as (e), (f)(5), (h)(1), (3)(A), or (4), (i)(4), or
are prescribed by section 4424. (8)(A)(ii), (k)(1), (2), (6), (8), or (9), (l)(1),
(3) Taxes imposed by section 4481 (4)(B), (5), (7), (8), (9), (10), (11), (12),
(13)(D)(iv), (13)(D)(v), (13)(D)(vi) 2 (14), (15),
Returns and return information with respect (16), (17), or (18), (m), or (n). The records or
to taxes imposed by section 4481 shall be open accountings required to be maintained under
to inspection by or disclosure to officers and this paragraph shall be available for exam-
employees of United States Customs and Bor- ination by the Joint Committee on Taxation
der Protection of the Department of Homeland or the Chief of Staff of such joint com-
Security whose official duties require such in- mittee. Such record or accounting shall also
spection or disclosure for purposes of admin- be available for examination by such person
istering such section. or persons as may be, but only to the extent,
(p) Procedure and recordkeeping authorized to make such examination under
(1) Manner, time, and place of inspections section 552a(c)(3) of title 5, United States
Code.
Requests for the inspection or disclosure of a
return or return information and such inspec- (B) Report by the Secretary
tion or disclosure shall be made in such man- The Secretary shall, within 90 days after
ner and at such time and place as shall be pre- the close of each calendar year, furnish to
scribed by the Secretary. the Joint Committee on Taxation a report
with respect to, or summary of, the records
(2) Procedure
or accountings described in subparagraph
(A) Reproduction of returns (A) in such form and containing such infor-
A reproduction or certified reproduction of mation as such joint committee or the Chief
a return shall, upon written request, be fur- of Staff of such joint committee may des-
nished to any person to whom disclosure or ignate. Such report or summary shall not,
inspection of such return is authorized under however, include a record or accounting of
this section. A reasonable fee may be pre- any request by the President under sub-
scribed for furnishing such reproduction or section (g) for, or the disclosure in response
certified reproduction. to such request of, any return or return in-
formation with respect to any individual
(B) Disclosure of return information
who, at the time of such request, was an offi-
Return information disclosed to any per- cer or employee of the executive branch of
son under the provisions of this title may be the Federal Government. Such report or
provided in the form of written documents, summary, or any part thereof, may be dis-
reproductions of such documents, films or closed by such joint committee to such per-
photoimpressions, or electronically produced sons and for such purposes as the joint com-
tapes, disks, or records, or by any other mittee may, by record vote of a majority of
mode or means which the Secretary deter- the members of the joint committee, deter-
mines necessary or appropriate. A reason- mine.
able fee may be prescribed for furnishing (C) Public report on disclosures
such return information.
The Secretary shall, within 90 days after
(C) Use of reproductions the close of each calendar year, furnish to
Any reproduction of any return, document, the Joint Committee on Taxation for disclo-
or other matter made in accordance with sure to the public a report with respect to
this paragraph shall have the same legal sta- the records or accountings described in sub-
tus as the original, and any such reproduc- paragraph (A) which—
tion shall, if properly authenticated, be ad- (i) provides with respect to each Federal
missible in evidence in any judicial or ad- agency, each agency, body, or commission
ministrative proceeding as if it were the described in subsection (d), (i)(3)(B)(i) or
original, whether or not the original is in ex- (7)(A)(ii), or (l)(6), and the Government Ac-
istence. countability Office the number of—
Page 3453 TITLE 26—INTERNAL REVENUE CODE § 6103
(I) requests for disclosure of returns or subsection (l)(6), (8), (10), (13)(A), (13)(B),
and return information, (13)(C), (13)(D)(i), (16), (18), (19), or (20) re-
(II) instances in which returns and re- turn to the Secretary such returns or re-
turn information were disclosed pursu- turn information (along with any copies
ant to such requests or otherwise, made therefrom) or make such returns or
(III) taxpayers whose returns, or re- return information undisclosable in any
turn information with respect to whom, manner and furnish a written report to the
were disclosed pursuant to such requests, Secretary describing such manner,
and (ii) in the case of an agency described in
(ii) describes the general purposes for subsection (h)(2), (h)(5), (i)(1), (2), (3), (5) or
which such requests were made. (7), (j)(1), (2), or (5), (k)(8), (10), (11), or (15),
(l)(1), (2), (3), (5), (10), (11), (12), (13)(A),
(4) Safeguards (13)(B), (13)(C), (13)(D)(i), (14), (15), (17), or
Any Federal agency described in subsection (22),,3 (o)(1)(A), or (o)(3) or any entity de-
(h)(2), (h)(5), (i)(1), (2), (3), (5), or (7), (j)(1), (2), scribed in subsection (l)(21), the Govern-
or (5), (k)(8), (10), (11), or (15), (l)(1), (2), (3), (5), ment Accountability Office, or the Con-
(10), (11), (13)(A), (13)(B), (13)(C), (13)(D)(i), (14), gressional Budget Office, either—
(17), or (22), (o)(1)(A), or (o)(3), the Government (I) return to the Secretary such re-
Accountability Office, the Congressional turns or return information (along with
Budget Office, or any agency, body, or com- any copies made therefrom),
mission described in subsection (d), (i)(1)(C), (II) otherwise make such returns or re-
(3)(B)(i), or (7)(A)(ii), or (k)(10), (l)(6), (7), (8), turn information undisclosable, or
(9), (12), (15), or (16), any appropriate State of- (III) to the extent not so returned or
ficer (as defined in section 6104(c)), or any made undisclosable, ensure that the con-
other person described in subsection (k)(10) or ditions of subparagraphs (A), (B), (C),
(15), subsection (l)(6), (8), (10), (13)(A), (13)(B), (D), and (E) of this paragraph continue
(13)(C), (13)(D)(i), (16), (18), (19), or (20), or any to be met with respect to such returns or
Indian tribe or tribal organization receiving a return information, and
grant under section 455(f) of the Social Secu- (iii) in the case of the Department of
rity Act, or any entity described in subsection Health and Human Services for purposes of
(l)(21), shall, as a condition for receiving re- subsection (m)(6), destroy all such return
turns or return information— information upon completion of its use in
(A) establish and maintain, to the satisfac- providing the notification for which the
tion of the Secretary, a permanent system of information was obtained, so as to make
standardized records with respect to any re- such information undisclosable;
quest, the reason for such request, and the
date of such request made by or of it and any except that the conditions of subparagraphs
disclosure of return or return information (A), (B), (C), (D), and (E) shall cease to apply
made by or to it; with respect to any return or return informa-
(B) establish and maintain, to the satisfac- tion if, and to the extent that, such return or
tion of the Secretary, a secure area or place return information is disclosed in the course
in which such returns or return information of any judicial or administrative proceeding
shall be stored; and made a part of the public record thereof.
(C) restrict, to the satisfaction of the Sec- If the Secretary determines that any such
retary, access to the returns or return infor- agency, body, or commission, including an
mation only to persons whose duties or re- agency, an appropriate State officer (as de-
sponsibilities require access and to whom fined in section 6104(c)), or any other person
disclosure may be made under the provisions described in subsection (k)(10) or (15) or sub-
of this title; section (l)(6), (8), (10), (13)(A), (13)(B), (13)(C),
(D) provide such other safeguards which (13)(D)(i), (16), (18), (19), or (20), or any Indian
the Secretary determines (and which he pre- tribe or tribal organization receiving a grant
scribes in regulations) to be necessary or ap- under section 455(f) of the Social Security Act,
propriate to protect the confidentiality of or any entity described in subsection (l)(21), or
the returns or return information; the Government Accountability Office or the
(E) furnish a report to the Secretary, at Congressional Budget Office, has failed to, or
such time and containing such information does not, meet the requirements of this para-
as the Secretary may prescribe, which de- graph, he may, after any proceedings for re-
scribes the procedures established and uti- view established under paragraph (7), take
lized by such agency, body, or commission, such actions as are necessary to ensure such
the Government Accountability Office, or requirements are met, including refusing to
the Congressional Budget Office for ensuring disclose returns or return information to such
the confidentiality of returns and return in- agency, body, or commission, including an
formation required by this paragraph; and agency, an appropriate State officer (as de-
(F) upon completion of use of such returns fined in section 6104(c)), or any other person
or return information— described in subsection (k)(10) or (15) or sub-
(i) in the case of an agency, body, or section (l)(6), (8), (10), (13)(A), (13)(B), (13)(C),
commission described in subsection (d), (13)(D)(i), (16), (18), (19), or (20), or any Indian
(i)(3)(B)(i), (k)(10), or (l)(6), (7), (8), (9), or tribe or tribal organization receiving a grant
(16), any appropriate State officer (as de- under section 455(f) of the Social Security Act,
fined in section 6104(c)), or any other per-
son described in subsection (k)(10) or (15) 3 So in original.
§ 6103 TITLE 26—INTERNAL REVENUE CODE Page 3454
or any entity described in subsection (l)(21), or to the Secretary setting forth his findings
the Government Accountability Office or the with respect to any audit conducted pursu-
Congressional Budget Office, until he deter- ant to subparagraph (A).
mines that such requirements have been or
The Secretary may disclose to the Joint
will be met. In the case of any agency which
Committee any report furnished to him
receives any mailing address under paragraph
under clause (i).
(2), (4), (6), or (7) of subsection (m) and which
discloses any such mailing address to any (7) Administrative review
agent or which receives any information under The Secretary shall by regulations prescribe
paragraph (6)(A), (8), (10), (12)(B), or (16) of sub- procedures which provide for administrative
section (l) and which discloses any such infor- review of any determination under paragraph
mation to any agent, or any person including (4) that any agency, body, or commission de-
an agent described in subsection (l)(10), (13)(A), scribed in subsection (d) has failed to meet the
(13)(B), (13)(C), (13)(D)(i), or (16), this para- requirements of such paragraph.
graph shall apply to such agency and each (8) State law requirements
such agent or other person (except that, in the (A) Safeguards
case of an agent, or any person including an
agent described in subsection (l)(10), (13)(A), Notwithstanding any other provision of
(13)(B), (13)(C), (13)(D)(i), or (16), any report to this section, no return or return information
the Secretary or other action with respect to shall be disclosed after December 31, 1978, to
the Secretary shall be made or taken through any officer or employee of any State which
such agency). For purposes of applying this requires a taxpayer to attach to, or include
paragraph in any case to which subsection in, any State tax return a copy of any por-
(m)(6) applies, the term ‘‘return information’’ tion of his Federal return, or information re-
includes related blood donor records (as de- flected on such Federal return, unless such
fined in section 1141(h)(2) of the Social Secu- State adopts provisions of law which protect
rity Act). the confidentiality of the copy of the Fed-
(5) Report on procedures and safeguards eral return (or portion thereof) attached to,
or the Federal return information reflected
After the close of each calendar year, the
on, such State tax return.
Secretary shall furnish to each committee de-
scribed in subsection (f)(1) a report which de- (B) Disclosure of returns or return informa-
scribes the procedures and safeguards estab- tion in State returns
lished and utilized by such agencies, bodies, or Nothing in subparagraph (A) or paragraph
commissions, the Government Accountability (9) shall be construed to prohibit the disclo-
Office, and the Congressional Budget Office for sure by an officer or employee of any State
ensuring the confidentiality of returns and re- of any copy of any portion of a Federal re-
turn information as required by this sub- turn or any information on a Federal return
section. Such report shall also describe in- which is required to be attached or included
stances of deficiencies in, and failure to estab- in a State return to another officer or em-
lish or utilize, such procedures. ployee of such State (or political subdivision
(6) Audit of procedures and safeguards of such State) if such disclosure is specifi-
(A) Audit by Comptroller General cally authorized by State law.
The Comptroller General may audit the (9) Disclosure to contractors and other agents
procedures and safeguards established by Notwithstanding any other provision of this
such agencies, bodies, or commissions and section, no return or return information shall
the Congressional Budget Office pursuant to be disclosed to any contractor or other agent
this subsection to determine whether such of a Federal, State, tribal, or local agency un-
safeguards and procedures meet the require- less such agency, to the satisfaction of the
ments of this subsection and ensure the con- Secretary—
fidentiality of returns and return informa- (A) has requirements in effect which re-
tion. The Comptroller General shall notify quire each such contractor or other agent
the Secretary before any such audit is con- which would have access to returns or return
ducted. information to provide safeguards (within
(B) Records of inspection and reports by the the meaning of paragraph (4)) to protect the
Comptroller General confidentiality of such returns or return in-
The Comptroller General shall— formation,
(i) maintain a permanent system of (B) agrees to conduct an on-site review
standardized records and accountings of every 3 years (or a mid-point review in the
returns and return information inspected case of contracts or agreements of less than
by officers and employees of the Govern- 3 years in duration) of each contractor or
ment Accountability Office under sub- other agent to determine compliance with
section (i)(8)(A)(ii) and shall, within 90 such requirements,
days after the close of each calendar year, (C) submits the findings of the most recent
furnish to the Secretary a report with re- review conducted under subparagraph (B) to
spect to, or summary of, such records or the Secretary as part of the report required
accountings in such form and containing by paragraph (4)(E), and
such information as the Secretary may (D) certifies to the Secretary for the most
prescribe, and recent annual period that such contractor or
(ii) furnish an annual report to each other agent is in compliance with all such
committee described in subsection (f) and requirements.
Page 3455 TITLE 26—INTERNAL REVENUE CODE § 6103
The certification required by subparagraph (D) (b), 13444(a), 13561(a)(2), (e)(2)(B), Aug. 10, 1993,
shall include the name and address of each 107 Stat. 563–565, 570, 593, 595; Pub. L. 103–182,
contractor or other agent, a description of the title V, § 522(a), (b), Dec. 8, 1993, 107 Stat. 2161;
contract or agreement with such contractor or Pub. L. 103–296, title I, § 108(h)(6), title III,
other agent, and the duration of such contract § 311(b), Aug. 15, 1994, 108 Stat. 1487, 1525; Pub. L.
or agreement. The requirements of this para- 104–134, title III, § 31001(g)(2), (i)(2), Apr. 26, 1996,
graph shall not apply to disclosures pursuant 110 Stat. 1321–363, 1321–364; Pub. L. 104–168, title
to subsection (n) for purposes of Federal tax IV, § 403(a), title IX, § 902(a), title XII,
administration. §§ 1206(a)–(b)(4), 1207, July 30, 1996, 110 Stat. 1459,
(q) Regulations 1466, 1472, 1473; Pub. L. 104–188, title I,
The Secretary is authorized to prescribe such § 1704(t)(41), Aug. 20, 1996, 110 Stat. 1889; Pub. L.
other regulations as are necessary to carry out 104–193, title I, § 110(l)(2), formerly (l)(3), (l)(4),
the provisions of this section. (5), title III, § 316(g)(4), Aug. 22, 1996, 110 Stat.
2173, 2219, renumbered Pub. L. 105–33, title V,
(Aug. 16, 1954, ch. 736, 68A Stat. 753; Pub. L. § 5514(a)(2), Aug. 5, 1997, 111 Stat. 620; Pub. L.
88–563, § 3(c), Sept. 2, 1964, 78 Stat. 844; Pub. L. 105–33, title IV, § 4631(c)(2), title V, § 5514(a)(1),
89–44, title VI, § 601(a), June 21, 1965, 79 Stat. 153; title XI, § 11024(b)(1)–(7), Aug. 5, 1997, 111 Stat.
Pub. L. 89–713, § 4(a), Nov. 2, 1966, 80 Stat. 1109; 486, 620, 721, 722; Pub. L. 105–34, title IX, § 976(c),
Pub. L. 93–406, title II, § 1022(h), Sept. 2, 1974, 88 title X, §§ 1023(a), 1026(a), (b)(1), title XII,
Stat. 941; Pub. L. 94–202, § 8(g), Jan. 2, 1976, 89 §§ 1201(b)(2), 1205(c)(1), (3), 1283(a), (b), Aug. 5,
Stat. 1139; Pub. L. 94–455, title XII, § 1202(a)(1), 1997, 111 Stat. 899, 923–925, 994, 998, 1038; Pub. L.
Oct. 4, 1976, 90 Stat. 1667; Pub. L. 95–210, § 5, Dec. 105–65, title V, § 542(b), Oct. 27, 1997, 111 Stat.
13, 1977, 91 Stat. 1491; Pub. L. 95–600, title V, § 503, 1412; Pub. L. 105–206, title I, § 1101(b), title III,
title VII, § 701(bb)(1)(A), (B), (2)–(5), Nov. 6, 1978, §§ 3702(a), (b), 3708(a), 3711(b), title VI, §§ 6007(f)(4),
92 Stat. 2879, 2921–2923; Pub. L. 96–249, title I, 6009(d), 6012(b)(2), (4), 6019(c), 6023(22), July 22,
§ 127(a)(1), (2)(A)–(C), May 26, 1980, 94 Stat. 365, 1998, 112 Stat. 696, 776–778, 781, 810, 812, 819, 823,
366, as amended Pub. L. 96–611, § 11(a)(1), Dec. 28, 826; Pub. L. 105–277, div. J, title I, § 1006, title IV,
1980, 94 Stat. 3573, and Pub. L. 98–369, div. A, title §§ 4002(a), (h), 4006(a)(1), (2), Oct. 21, 1998, 112
IV, § 453(b)(5), July 18, 1984, 98 Stat. 820; Pub. L. Stat. 2681–900, 2681–906, 2681–907, 2681–912; Pub. L.
96–265, title IV, § 408(a)–(2)(C), June 9, 1980, 94 106–170, title V, § 521(a)(1), Dec. 17, 1999, 113 Stat.
Stat. 468, as amended Pub. L. 96–611, 1925; Pub. L. 106–554, § 1(a)(7) [title III, §§ 304(a),
§ 11(a)(2)(A)–(B)(iii), Dec. 28, 1980, 94 Stat. 3573; 310(a), 313(c), 319(8)(B),(17)], Dec. 21, 2000, 114
Pub. L. 96–499, title III, § 302(a), Dec. 5, 1980, 94 Stat. 2763, 2763A–632, 2763A–638, 2763A–643,
Stat. 2604; Pub. L. 96–589, § 3(c), Dec. 24, 1980, 94 2763A–646, 2763A–647; Pub. L. 107–134, title II,
Stat. 3401; Pub. L. 96–598, § 3(a), Dec. 24, 1980, 94 § 201(a)–(c)(8), Jan. 23, 2002, 115 Stat. 2440–2444;
Stat. 3487; Pub. L. 97–34, title VII, § 701(a), Aug. Pub. L. 107–147, title IV, § 416(c)(1), Mar. 9, 2002,
13, 1981, 95 Stat. 340; Pub. L. 97–248, title III, 116 Stat. 55; Pub. L. 107–210, div. A, title II,
§§ 356(a), (b)(1), 358(a), (b), Sept. 3, 1982, 96 Stat. § 202(b)(1), (2), Aug. 6, 2002, 116 Stat. 961; Pub. L.
641, 645, 646, 648; Pub. L. 97–258, § 3(f)(4)–(6), Sept. 107–296, title XI, § 1112(j), Nov. 25, 2002, 116 Stat.
13, 1982, 96 Stat. 1064; Pub. L. 97–365, §§ 7(a), (b), 2277; Pub. L. 107–330, title III, § 306, Dec. 6, 2002,
8(a)–(c)(1), Oct. 25, 1982, 96 Stat. 1752–1754; Pub. 116 Stat. 2827; Pub. L. 108–89, title II, § 201(a),
L. 97–452, § 2(c)(4), Jan. 12, 1983, 96 Stat. 2478; Pub. Oct. 1, 2003, 117 Stat. 1132; Pub. L. 108–173, title
L. 98–21, title I, § 121(c)(3)(A), (B), Apr. 20, 1983, 97 I, §§ 101(e)(6), 105(e)(1)–(3), title VIII,
Stat. 83; Pub. L. 98–369, div. A, title IV, §§ 449(a), § 811(c)(1)–(2)(B), title IX, § 900(e)(3), Dec. 8, 2003,
453(a)–(b)(3), (6), div. B, title VI, §§ 2651(k), 117 Stat. 2151, 2167, 2368, 2369, 2372; Pub. L.
2653(b)(3), 2663(j)(5)(E), July 18, 1984, 98 Stat. 818, 108–311, title III, §§ 311(a), 317, 320(a), (b), title IV,
820, 1150, 1155, 1171; Pub. L. 98–378, §§ 19(b), § 408(a)(24), Oct. 4, 2004, 118 Stat. 1180–1182, 1192;
21(f)(1)–(4), Aug. 16, 1984, 98 Stat. 1322, 1325, 1326; Pub. L. 108–357, title IV, § 413(c)(27), Oct. 22, 2004,
Pub. L. 99–92, § 8(h), Aug. 16, 1985, 99 Stat. 399; 118 Stat. 1509; Pub. L. 108–429, title II,
Pub. L. 99–335, title III, § 310(a), (b), June 6, 1986, § 2004(a)(22), Dec. 3, 2004, 118 Stat. 2592; Pub. L.
100 Stat. 607, 608; Pub. L. 99–386, title II, § 206(b), 109–135, title III, § 305(a)(1), (b)(1), (c)(1), title IV,
Aug. 22, 1986, 100 Stat. 823; Pub. L. 99–514, title §§ 406(a), 412(rr)(3), (4), (yy), Dec. 21, 2005, 119
XIV, § 1411(b), title XV, § 1568(a), title XVIII, Stat. 2609, 2634, 2640; Pub. L. 109–280, title XII,
§ 1899A(53), Oct. 22, 1986, 100 Stat. 2715, 2764, 2961; § 1224(b)(1)–(3), Aug. 17, 2006, 120 Stat. 1093; Pub.
Pub. L. 100–485, title VII, § 701(b)(1), (2)(A), (B), L. 109–432, div. A, title I, § 122(a)(1), (b)(1), (c)(1),
Oct. 13, 1988, 102 Stat. 2425, 2426; Pub. L. 100–647, title IV, § 421(a), (b), Dec. 20, 2006, 120 Stat. 2944,
title I, §§ 1012(bb)(3)(A), (B), 1014(e)(4), title VI, 2971, 2972; Pub. L. 110–28, title VIII,
§ 6251, title VIII, § 8008(c)(1), (2)(A), Nov. 10, 1988, § 8246(a)(2)(B), May 25, 2007, 121 Stat. 201; Pub. L.
102 Stat. 3534, 3561, 3752, 3786, 3787; Pub. L. 110–142, § 8(c)(1), Dec. 20, 2007, 121 Stat. 1807; Pub.
100–690, title VII, §§ 7601(b)(1), (2), 7602(c), (d)(2), L. 110–172, § 11(a)(34)(A), Dec. 29, 2007, 121 Stat.
Nov. 18, 1988, 102 Stat. 4504, 4508; Pub. L. 101–239, 2487; Pub. L. 110–234, title IV, § 4002(b)(1)(B), (H),
title VI, § 6202(a)(1)(A), (B), title VII, § 7841(d)(1), (2)(O), May 22, 2008, 122 Stat. 1096, 1097; Pub. L.
Dec. 19, 1989, 103 Stat. 2226, 2227, 2428; Pub. L. 110–245, title I, § 108(a), (b), June 17, 2008, 122
101–508, title IV, § 4203(a)(2), title V, § 5111(b)(1), Stat. 1631; Pub. L. 110–246, § 4(a), title IV,
(2), title VIII, § 8051(a), title XI, §§ 11101(d)(6), § 4002(b)(1)(B), (H), (2)(O), June 18, 2008, 122 Stat.
11212(b)(3), 11313(a), Nov. 5, 1990, 104 Stat. 1664, 1857, 1858; Pub. L. 110–328, § 3(b), Sept. 30,
1388–107, 1388–272, 1388–273, 1388–349, 1388–405, 2008, 122 Stat. 3572; Pub. L. 110–343, div. C, title
1388–431, 1388–455; Pub. L. 101–650, title III, § 321, IV, § 402(a), (b), Oct. 3, 2008, 122 Stat. 3875, 3876;
Dec. 1, 1990, 104 Stat. 5117; Pub. L. 102–568, title Pub. L. 110–428, § 2(a), (b), Oct. 15, 2008, 122 Stat.
VI, § 602(b), Oct. 29, 1992, 106 Stat. 4342; Pub. L. 4839; Pub. L. 111–3, title VII, § 702(f)(1), (2), Feb.
103–66, title XIII, §§ 13401(a), 13402(a), (b), 13403(a), 4, 2009, 123 Stat. 110; Pub. L. 111–148, title I,
§ 6103 TITLE 26—INTERNAL REVENUE CODE Page 3456
§ 1414(a)(1), (b), (c), title III, § 3308(b)(2), Mar. 23, et seq.) of Title 42, The Public Health and Welfare.
2010, 124 Stat. 236, 237, 474; Pub. L. 111–152, title Parts A and D of title IV and parts A and B of title
I, § 1004(a)(1)(B), Mar. 30, 2010, 124 Stat. 1034; Pub. XVIII of the Act are classified generally to parts A
(§ 601 et seq.) and D (§ 651 et seq.) of subchapter IV and
L. 111–192, title I, § 103(a), June 25, 2010, 124 Stat.
parts A (§ 1395c et seq.) and B (§ 1395j et seq.) of sub-
1282; Pub. L. 111–198, § 4(a)–(d), July 2, 2010, 124 chapter XVIII, respectively, of chapter 7 of Title 42. Ti-
Stat. 1356, 1357; Pub. L. 112–240, title II, tles I, X, XIV, XVI, XVIII, XIX, and XXI of the Act are
§ 209(a)–(b)(2), Jan. 2, 2013, 126 Stat. 2324, 2325; classified generally to subchapters I (§ 301 et seq.), X
Pub. L. 114–94, div. C, title XXXII, §§ 32101(c), (§ 1201 et seq.), XIV (§ 1351 et seq.), XVI (§ 1381 et seq.),
32102(d), Dec. 4, 2015, 129 Stat. 1731, 1734; Pub. L. XVIII (§ 1395 et seq.), XIX (§ 1396 et seq.), and XXI
114–113, div. Q, title IV, § 403(a), Dec. 18, 2015, 129 (§ 1397aa et seq.), respectively, of chapter 7 of Title 42.
Stat. 3117; Pub. L. 114–184, § 2(a)–(b)(2)(B), June Sections 232, 454, 455, 1106, 1131, 1141, 1143, 1616, 1818,
1839, 1860D–13, 1860D–14, 1860D–31, 1862, and 1866 of the
30, 2016, 130 Stat. 536, 537; Pub. L. 115–141, div. U,
Act are classified to sections 432, 654, 655, 1306, 1320b–1,
title IV, § 401(a)(267)–(275), Mar. 23, 2018, 132 Stat. 1320b–11, 1320b–13, 1382e, 1395i–2, 1395r, 1395w–113,
1197; Pub. L. 116–25, title I, § 1405(a)(1), (2)(A), (C), 1395w–114, 1395w–141, 1395y, and 1395cc, respectively, of
title II, §§ 2003(c)(1), (2)(A), 2004(a), (b), 2202(a), Title 42. For complete classification of this Act to the
(b), July 1, 2019, 133 Stat. 997, 998, 1001, 1003, 1004, Code, see section 1305 of Title 42 and Tables.
1012; Pub. L. 116–91, § 3(a)–(c), Dec. 19, 2019, 133 The Railroad Retirement Act, referred to in subsec.
Stat. 1189, 1192; Pub. L. 116–94, div. O, title IV, (l)(1)(C), probably means the Railroad Retirement Act
of 1974, which is act Aug. 29, 1935, ch. 812, as amended
§ 404, Dec. 20, 2019, 133 Stat. 3180; Pub. L. 116–136,
generally by Pub. L. 93–445, title I, § 101, Oct. 16, 1974, 88
div. A, title III, § 3516(a), Mar. 27, 2020, 134 Stat. Stat. 1305, and is classified generally to subchapter IV
407; Pub. L. 116–260, div. N, title II, (§ 231 et seq.) of chapter 9 of Title 45, Railroads. For fur-
§§ 283(b)(1)–(2)(B), 284(a)(1)–(3), div. FF, title I, ther details and complete classification of this Act to
§§ 102(b)(1)–(2)(B), 103(a)(1)–(3), Dec. 27, 2020, 134 the Code, see Codification note set out preceding sec-
Stat. 1984–1986, 3084, 3085; Pub. L. 118–258, title II, tion 231 of Title 45, section 231t of Title 45, and Tables.
§ 202(a)(2)(A)–(E), Jan. 4, 2025, 138 Stat. 2970–2972.) The Employee Retirement Income Security Act of
1974, referred to in subsec. (l)(2), is Pub. L. 93–406, Sept.
Editorial Notes 2, 1974, 88 Stat. 829. Titles I and IV of the Employee Re-
tirement Income Security Act of 1974 are classified gen-
REFERENCES IN TEXT erally to subchapters I (§ 1001 et seq.) and IV (§ 1301 et
seq.) of chapter 18 of Title 29, Labor. For complete clas-
The Federal Rules of Criminal Procedure, referred to
sification of this Act to the Code, see Short Title note
in subsecs. (h)(4)(D) and (i)(4)(A)(ii), are set out in the
set out under section 1001 of Title 29 and Tables.
Appendix to Title 18, Crimes and Criminal Procedure. Section 212(a) of Pub. L. 93–66, referred to in subsec.
Section 403 of the Missing Children’s Assistance Act, (l)(7)(D)(iii), (vii), is set out as a note under section 1382
referred to in subsec. (i)(1)(C)(iii), is section 403 of title of Title 42, The Public Health and Welfare.
IV of Pub. L. 93–415, which was formerly classified to The Food and Nutrition Act of 2008, referred to in
section 5772 of Title 42, The Public Health and Welfare, subsec. (l)(7)(D)(vi), is Pub. L. 88–525, Aug. 31, 1964, 78
prior to editorial reclassification as section 11292 of Stat. 703, which is classified generally to chapter 51
Title 34, Crime Control and Law Enforcement. (§ 2011 et seq.) of Title 7, Agriculture. For complete
Section 111 of the Sex Offender Registration and No- classification of this Act to the Code, see Short Title
tification Act, referred to in subsec. (i)(1)(C)(iv), is sec- note set out under section 2011 of Title 7 and Tables.
tion 111 of title I of Pub. L. 109–248, which was classified The Higher Education Act of 1965, referred to in sub-
to section 16911 of Title 42, The Public Health and Wel- secs. (l)(13)(A)–(D) and (m)(4)(A)(i), (ii)(I), (B)(i), (ii), is
fare, prior to editorial reclassification as section 20911 Pub. L. 89–329, Nov. 8, 1965, 79 Stat. 1219. Subpart 1 of
of Title 34, Crime Control and Law Enforcement. part A of title IV of the Act is classified generally to
The District of Columbia Retirement Protection Act subpart 1 (§ 1070a et seq.) of part A of subchapter IV of
of 1997, referred to in subsecs. (i)(7)(B)(i) and (l)(16), is chapter 28 of Title 20, Education. Parts B, C, D, and E
subtitle A (§§ 11001–11087) of title XI of Pub. L. 105–33, of title IV of the Act are classified to parts B (§ 1071 et
Aug. 5, 1997, 111 Stat. 715, which amended this section seq.), C (§ 1087–51 et seq.), D (§ 1087a et seq.), and E
and section 7213 of this title and enacted provisions set (§ 1087aa et seq.), respectively, of subchapter IV of chap-
out as a note below. For complete classification of this ter 28 of Title 20. Sections 437, 480, 483, and 494 of the
Act to the Code, see Tables. Act are classified to sections 1087, 1087vv, 1090, and
The Census of Agriculture Act of 1997, referred to in 1098h, respectively, of Title 20. For complete classifica-
subsec. (j)(5), is Pub. L. 105–113, Nov. 21, 1997, 111 Stat. tion of this Act to the Code, see Short Title note set
2274, which enacted section 2204g of Title 7, Agri- out under section 1001 of Title 20 and Tables.
culture, amended sections 1991 and 2276 of Title 7 and The date of enactment of this paragraph, referred to
section 9 of Title 13, Census, repealed section 142 of in subsec. (l)(13)(A)–(C), and the date of the enactment
Title 13, and enacted provisions set out as a note under of this clause, referred to in subsec. (l)(13)(D)(iii)(III), is
section 1991 of Title 7. For complete classification of the date of the enactment of Pub. L. 116–91, which was
this Act to the Code, see Short Title of 1997 Amend- approved Dec. 19, 2019.
ment note set out under section 2201 of Title 7 and Ta- The Inspector General Act of 1978, referred to in sub-
bles. sec. (l)(13)(D)(i)(II), is Pub. L. 95–452, Oct. 12, 1978, 92
Section 32101 of the FAST Act, referred to in subsec. Stat. 1101, which was set out in the Appendix to Title
(k)(11)(B), is section 32101 of Pub. L. 114–94, which en- 5, Government Organization and Employees, and was
acted section 7345 of this title and section 2714a of Title substantially repealed and restated in chapter 4 (§ 401 et
22, Foreign Relations and Intercourse, and amended seq.) of Title 5 by Pub. L. 117–286, §§ 3(b), 7, Dec. 27, 2022,
this section and sections 6320, 6331, and 7508 of this 136 Stat. 4206, 4361. For disposition of sections of the
title. Act into chapter 4 of Title 5, see Disposition Table pre-
Section 2003(a) of the Taxpayer First Act, referred to ceding section 101 of Title 5.
in subsec. (k)(14)(B)(i)(I), is section 2003(a) of Pub. L. The date of enactment of the COVID-related Tax Re-
116–25, which is set out in a note under section 7529 of lief Act of 2020, referred to in subsec. (l)(13)(D)(vi),
this title. means the date of enactment of subtitle B (§ 271 et seq.)
The Social Security Act, referred to in subsecs. of title II of div. N of Pub. L. 116–260, which was ap-
(l)(1)(A), (B), (5), (6)(A)(i), (D), (7), (8)(B), (12)(C)(ii)(I), proved Dec. 27, 2020.
(E)(i), (19)(A), (C), (20)(A), (B)(i), (21)(A), (22)(A), (B), The Patient Protection and Affordable Care Act, re-
(m)(6), (7), and (p)(4), is act Aug. 14, 1935, ch. 531, 49 ferred to in subsec. (l)(21)(A), (B), is Pub. L. 111–148,
Stat. 620, which is classified generally to chapter 7 (§ 301 Mar. 23, 2010, 124 Stat. 119. Sections 1331 and 1402 of the
Page 3457 TITLE 26—INTERNAL REVENUE CODE § 6103
Act are classified to sections 18051 and 18071, respec- Subsec. (l)(8). Pub. L. 118–258, § 202(a)(2)(C)(ii)(V), sub-
tively, of Title 42, The Public Health and Welfare. For stituted ‘‘tribal, and local’’ for ‘‘and local’’ in heading.
complete classification of this Act to the Code, see Subsec. (l)(8)(A). Pub. L. 118–258, § 202(a)(2)(C)(ii)(I),
Short Title note set out under section 18001 of Title 42 substituted ‘‘, State, tribal, or local’’ for ‘‘or State or
and Tables. local’’.
Section 3(a)(1) of the Migration and Refugee Assist- Subsec. (l)(8)(B). Pub. L. 118–258, § 202(a)(2)(C)(ii)(II),
ance Act of 1962, referred to in subsec. (m)(4)(A)(ii)(II), (III), substituted ‘‘enforced pursuant to the provisions
is classified to section 2602(a)(1) of Title 22, Foreign Re- of part D of title IV of the Social Security Act’’ for
lations and Intercourse. ‘‘enforced pursuant to a plan described in section 454 of
The Public Health Service Act, referred to in subsec. the Social Security Act which has been approved by the
(m)(5), is act July 1, 1944, ch. 373, 58 Stat. 682. Part C Secretary of Health and Human Services under part D
and subparts I and II of part C of title VII of the Act of title IV of such Act’’ and inserted at end ‘‘The infor-
were classified generally to part C (§ 294 et seq.) and mation disclosed to any child support enforcement
subparts I (§ 294 et seq.) and II (§ 294m et seq.), respec- agency under subparagraph (A) with respect to any in-
tively, of part C of subchapter V of chapter 6A of Title dividual with respect to whom child support obliga-
42, The Public Health and Welfare, and were omitted in tions are sought to be established or enforced may be
the general revision of subchapter V of chapter 6A by disclosed by such agency to any agent of such agency
Pub. L. 102–408, title I, § 102, Oct. 13, 1992, 106 Stat. 1994. which is under contract with such agency for purposes
Pub. L. 102–408 enacted a new part C, relating to train- of, and to the extent necessary in, establishing and col-
ing in primary health care, which is classified to part lecting child support obligations from, and locating, in-
C (§ 293j et seq.) of subchapter V of chapter 6A of Title dividuals owing such obligations.’’
42. See subparts I (§ 292 et seq.) and II (§ 292q et seq.), re- Subsec. (l)(8)(C). Pub. L. 118–258, § 202(a)(2)(C)(ii)(IV),
spectively, of part A of revised subchapter V of chapter added subpar. (C) and struck out former subpar. (C).
6A of Title 42. Subpart II of part B of title VIII of such Prior to amendment, text read as follows: ‘‘For pur-
Act was redesignated part E of title VIII of such Act by poses of this paragraph, the term ‘State or local child
Pub. L. 105–392, title I, § 123(2), Nov. 13, 1998, 112 Stat. support enforcement agency’ means any agency of a
3562, and is classified generally to part E (§ 297a et seq.) State or political subdivision thereof operating pursu-
of subchapter VI of chapter 6A of Title 42. Section 737 ant to a plan described in subparagraph (B).’’
of the Act was classified to section 294j of Title 42 and Subsec. (l)(10)(B)(iii). Pub. L. 118–258, § 202(a)(2)(C)(iii),
was omitted in the general revision of subchapter V by added cl. (iii).
Pub. L. 102–408. Pub. L. 102–408 enacted a new section Subsec. (p)(4). Pub. L. 118–258, § 202(a)(2)(D)(iii), (iv),
737 of act July 1, 1944, relating to scholarships, which is in concluding provisions, substituted ‘‘subsection (l)(6),
classified to section 293a of Title 42. See section 292o(2) (8), (10), (13)(A), (13)(B), (13)(C), (13)(D)(i), (16), (18), (19),
of Title 42. For complete classification of this Act to or (20), or any Indian tribe or tribal organization re-
the Code, see Short Title note set out under section 201 ceiving a grant under section 455(f) of the Social Secu-
of Title 42 and Tables. rity Act, or any entity’’ for ‘‘subsection (l)(10), (13)(A),
The American Jobs Creation Act of 2004, referred to (13)(B), (13)(C), (13)(D)(i), (16), (18), (19), or (20) or any en-
in subsec. (o)(1)(B), is Pub. L. 108–357, Oct. 22, 2004, 118 tity’’ in two places and inserted ‘‘, (8)’’ after ‘‘para-
Stat. 1418. Section 625 of the Act is classified to section graph (6)(A)’’.
518d of Title 7, Agriculture. For complete classification Pub. L. 118–258, § 202(a)(2)(D)(i), substituted ‘‘sub-
of this Act to the Code, see Short Title of 2004 Amend- section (l)(6), (8), (10), (13)(A), (13)(B), (13)(C), (13)(D)(i),
ments note set out under section 1 of this title and Ta- (16), (18), (19), or (20), or any Indian tribe or tribal orga-
bles. nization receiving a grant under section 455(f) of the
Social Security Act, or any entity’’ for ‘‘subsection
CODIFICATION (l)(10), (13)(A), (13)(B), (13)(C), (13)(D)(i), (16), (18), (19), or
Pub. L. 110–234 and Pub. L. 110–246 made identical (20), or any entity’’ in introductory provisions.
amendments to this section. The amendments by Pub. Subsec. (p)(4)(F)(i). Pub. L. 118–258, § 202(a)(2)(D)(ii),
L. 110–234 were repealed by section 4(a) of Pub. L. substituted ‘‘subsection (l)(6), (8), (10)’’ for ‘‘subsection
110–246. (l)(10)’’.
Section 1224(b)(1) to (3) of Pub. L. 109–280, which di- Subsec. (p)(9). Pub. L. 118–258, § 202(a)(2)(E), sub-
rected the amendment of section 6103 without speci- stituted ‘‘tribal, or local’’ for ‘‘or local’’ in introduc-
fying the act to be amended, was executed to this sec- tory provisions.
tion, which is section 6103 of the Internal Revenue Code 2020—Subsec. (a)(3). Pub. L. 116–260, div. N,
of 1986, to reflect the probable intent of Congress. See § 284(a)(3)(A), and div. FF, § 103(a)(3)(A), amended par.
2006 Amendment notes below. (3) identically, substituting ‘‘(13) (other than subpara-
graphs (D)(v) and (D)(vi) thereof),’’ for ‘‘(13)(A), (13)(B),
AMENDMENTS (13)(C), (13)(D)(i),’’.
2025—Subsec. (a)(2). Pub. L. 118–258, § 202(a)(2)(A), sub- Pub. L. 116–260, div. N, § 283(b)(2)(A), and div. FF,
stituted ‘‘any tribal or local child support enforcement § 102(b)(2)(A), amended par. (3) identically, substituting
agency’’ for ‘‘any local child support enforcement agen- ‘‘(14), or (15)’’ for ‘‘or (14)’’.
cy’’. Pub. L. 116–136, § 3516(a)(1), substituted ‘‘(13)(A),
Subsec. (a)(3). Pub. L. 118–258, § 202(a)(2)(B), inserted (13)(B), (13)(C), (13)(D)(i), (16)’’ for ‘‘(13), (16)’’.
‘‘, (8)’’ after ‘‘paragraph (6)’’. Subsec. (k)(15). Pub. L. 116–260, div. N, § 283(b)(1), and
Subsec. (l)(6). Pub. L. 118–258, § 202(a)(2)(C)(i)(II), sub- div. FF, § 102(b)(1), amended subsec. (k) identically, add-
stituted ‘‘tribal, and local’’ for ‘‘and local’’ in heading. ing par. (15).
Subsec. (l)(6)(A). Pub. L. 118–258, § 202(a)(2)(C)(i)(I), Subsec. (l)(13)(C)(ii). Pub. L. 116–136, § 3516(a)(5), sub-
substituted ‘‘tribal, or local’’ for ‘‘or local’’ in introduc- stituted ‘‘section 263A(e)(4)’’ for ‘‘section 236A(e)(4)’’.
tory provisions. Subsec. (l)(13)(D)(iii). Pub. L. 116–260, div. N,
Subsec. (l)(6)(B). Pub. L. 118–258, § 202(a)(2)(C)(i)(III), § 284(a)(1)(A), and div. FF, § 103(a)(1)(A), amended cl. (iii)
(IV), substituted ‘‘The information’’ for ‘‘The following identically, inserting at end ‘‘Under such terms and
information’’, substituted period for colon at end, and conditions as may be prescribed by the Secretary, after
struck out cls. (i) and (ii) which read as follows: consultation with the Department of Education, an in-
‘‘(i) The address and social security account number stitution of higher education described in subclause (I)
(or numbers) of such individual. or a State higher education agency described in sub-
‘‘(ii) The amount of any reduction under section clause (II) may designate a contractor of such institu-
6402(c) (relating to offset of past-due support against tion or state agency to receive return information on
overpayments) in any overpayment otherwise payable behalf of such institution or state agency to administer
to such individual.’’ aspects of the institution’s or state agency’s activities
Subsec. (l)(6)(D). Pub. L. 118–258, § 202(a)(2)(C)(i)(V), for the application, award, and administration of such
added subpar. (D). financial aid.’’
§ 6103 TITLE 26—INTERNAL REVENUE CODE Page 3458
Subsec. (l)(13)(D)(iv) to (vi). Pub. L. 116–260, div. N, Subsec. (p)(4). Pub. L. 115–141, § 401(a)(275), substituted
§ 284(a)(1)(B), and div. FF, § 103(a)(1)(B), made substan- ‘‘subsection (l)(21),’’ for ‘‘subsection (l)(21),,’’ in two
tially identical amendments, adding cls. (iv) to (vi). places in concluding provisions.
Text is based on amendment by div. N, § 284(a)(1)(B). Pub. L. 115–141, § 401(a)(273), substituted ‘‘(7)(A)(ii)’’
Subsec. (l)(13)(F). Pub. L. 116–260, div. N, § 284(a)(2), for ‘‘7(A)(ii)’’ in introductory provisions.
and div. FF, § 103(a)(2), amended subpar. (F) identically, Subsec. (p)(4)(F)(ii). Pub. L. 115–141, § 401(a)(274), sub-
inserting ‘‘, and any redisclosure authorized under stituted ‘‘subsection (h)(2)’’ for ‘‘subsections (h)(2)’’ and
clause (iii), (iv) (v), or (vi) of subparagraph (D),’’ after ‘‘subsection (l)(21),’’ for ‘‘subsection (l)(21),,,’’ in intro-
‘‘or (C)’’. ductory provisions.
Subsec. (p)(3)(A). Pub. L. 116–260, div. N, § 284(a)(3)(B), 2016—Subsec. (a)(2). Pub. L. 114–184, § 2(b)(2)(A), sub-
and div. FF, § 103(a)(3)(B), amended subpar. (A) identi- stituted ‘‘subsection (i)(1)(C) or (7)(A)’’ for ‘‘subsection
cally, substituting ‘‘(13)(D)(iv), (13)(D)(v), (13)(D)(vi)’’ (i)(7)(A)’’.
for ‘‘(13)(A), (13)(B), (13)(C), (13)(D)(i),’’. Subsec. (i)(1)(A)(i). Pub. L. 114–184, § 2(a)(1), inserted
Pub. L. 116–136, § 3516(a)(2), substituted ‘‘(12), (13)(A), ‘‘or pertaining to the case of a missing or exploited
(13)(B), (13)(C), (13)(D)(i)’’ for ‘‘(12),’’. child,’’ after ‘‘may be a party,’’.
Subsec. (p)(4). Pub. L. 116–260, div. N, § 283(b)(2)(B), Subsec. (i)(1)(A)(iii). Pub. L. 114–184, § 2(a)(2), inserted
and div. FF, § 102(b)(2)(B), amended par. (4) identically, ‘‘or to such a case of a missing or exploited child,’’
substituting ‘‘(k)(8), (10), (11), or (15)’’ for ‘‘(k)(8), (10), after ‘‘may be a party,’’.
or (11)’’ in two places and ‘‘any other person described Subsec. (i)(1)(B)(iii). Pub. L. 114–184, § 2(a)(3), inserted
in subsection (k)(10) or (15)’’ for ‘‘any other person de- ‘‘(or any criminal investigation or proceeding, in the
scribed in subsection (k)(10)’’ wherever appearing. case of a matter relating to a missing or exploited
Pub. L. 116–136, § 3516(a)(4), substituted ‘‘(13)(A), child)’’ after ‘‘concerning such act’’.
(13)(B), (13)(C), (13)(D)(i)’’ for ‘‘(13)’’ wherever appearing. Subsec. (i)(1)(C). Pub. L. 114–184, § 2(b)(1), added sub-
Pub. L. 116–136, § 3516(a)(3), substituted ‘‘(13), or (16)’’ par. (C).
Subsec. (p)(4). Pub. L. 114–184, § 2(b)(2)(B), substituted
for ‘‘(13) or (16)’’ in two places in concluding provisions.
2019—Subsec. (a)(3). Pub. L. 116–91, § 3(b), inserted ‘‘(i)(1)(C), (3)(B)(i),’’ for ‘‘(i)(3)(B)(i)’’ in introductory
‘‘, (13)’’ after ‘‘(12)’’. provisions.
2015—Subsec. (e)(11). Pub. L. 114–113 added par. (11).
Pub. L. 116–25, § 2202(b), inserted ‘‘subsection (c),’’
Subsec. (k)(11). Pub. L. 114–94, § 32101(c)(1), added par.
after ‘‘return information under’’.
(11).
Pub. L. 116–25, § 2003(c)(2)(A), substituted ‘‘, (13), or Subsec. (k)(12). Pub. L. 114–94, § 32102(d), added par.
(14)’’ for ‘‘or (13)’’. (12).
Pub. L. 116–25, § 1405(a)(2)(A), substituted ‘‘paragraph Subsec. (p)(4). Pub. L. 114–94, § 32101(c)(2), substituted
(10) or (13) of subsection (k)’’ for ‘‘subsection (k)(10)’’. ‘‘, (10), or (11)’’ for ‘‘or (10)’’ in introductory provisions
Subsec. (c). Pub. L. 116–25, § 2202(a), inserted at end and in subpar. (F)(ii).
‘‘Persons designated by the taxpayer under this sub- 2013—Subsec. (a)(3). Pub. L. 112–240, § 209(b)(1), in-
section to receive return information shall not use the serted ‘‘subsection (k)(10),’’ after ‘‘subsection
information for any purpose other than the express (e)(1)(D)(iii),’’.
purpose for which consent was granted and shall not Subsec. (k)(10). Pub. L. 112–240, § 209(a), amended par.
disclose return information to any other person with- (10) generally. Prior to amendment, par. (10) related to
out the express permission of, or request by, the tax- disclosure of certain return information to certain pris-
payer.’’ on officials.
Subsec. (k)(6). Pub. L. 116–25, § 1405(a)(2)(C), inserted Subsec. (p)(4). Pub. L. 112–240, § 209(b)(2)(A), (C), in-
at end ‘‘This paragraph shall not apply to any disclo- serted ‘‘subsection (k)(10),’’ before ‘‘subsection (l)(10),’’
sure to an individual providing information relating to in introductory provisions and ‘‘subsection (k)(10) or’’
any purpose described in paragraph (1) or (2) of section before ‘‘subsection (l)(10),’’ in two places in concluding
7623(a) which is made under paragraph (13)(A).’’ provisions.
Subsec. (k)(13). Pub. L. 116–25, § 1405(a)(1), added par. Subsec. (p)(4)(F)(i). Pub. L. 112–240, § 209(b)(2)(B), in-
(13). serted ‘‘subsection (k)(10) or’’ before ‘‘subsection
Subsec. (k)(14). Pub. L. 116–25, § 2003(c)(1), added par. (l)(10),’’.
(14). 2010—Subsec. (a)(3). Pub. L. 111–148, § 1414(b), sub-
Subsec. (l)(13). Pub. L. 116–91, § 3(a), amended par. (13) stituted ‘‘(20), or (21)’’ for ‘‘or (20)’’.
generally. Prior to amendment, par. (13) related to dis- Subsec. (k)(10). Pub. L. 111–198, § 4(d), substituted ‘‘to
closure of return information to carry out income con- certain prison officials’’ for ‘‘of prisoners to Federal
tingent repayment of student loans. Bureau of Prisons’’ in heading.
Subsec. (o)(3). Pub. L. 116–94, § 404(a), added par. (3). Subsec. (k)(10)(A). Pub. L. 111–198, § 4(a), inserted
Subsec. (p)(3)(A). Pub. L. 116–91, § 3(c)(1), struck out ‘‘and the head of any State agency charged with the re-
‘‘(13)’’ after ‘‘(12),’’. sponsibility for administration of prisons’’ after ‘‘the
Subsec. (p)(4). Pub. L. 116–94, § 404(b), substituted head of the Federal Bureau of Prisons’’ and substituted
‘‘, (o)(1)(A), or (o)(3)’’ for ‘‘or (o)(1)(A)’’ in introductory ‘‘Federal or State prison’’ for ‘‘Federal prison’’.
provisions of par. (4) and subpar. (F)(ii). Subsec. (k)(10)(B). Pub. L. 111–198, § 4(b), inserted ‘‘and
Pub. L. 116–91, § 3(c)(2), inserted ‘‘, (13)’’ after ‘‘(l)(10)’’ the head of any State agency charged with the respon-
wherever appearing. sibility for administration of prisons’’ after ‘‘the head
Subsec. (p)(8)(B). Pub. L. 116–25, § 2004(b), inserted ‘‘or of the Federal Bureau of Prisons’’ and ‘‘or agency’’
paragraph (9)’’ after ‘‘subparagraph (A)’’. after ‘‘such Bureau’’.
Subsec. (p)(9). Pub. L. 116–25, § 2004(a), added par. (9). Subsec. (l)(20). Pub. L. 111–148, § 3308(b)(2)(A), inserted
2018—Subsec. (l)(7). Pub. L. 115–141, § 401(a)(267), ‘‘and part D base beneficiary premium increase’’ after
struck out ‘‘of 1977’’ after ‘‘of 2008’’ in heading. ‘‘part B premium subsidy adjustment’’ in heading.
Subsec. (l)(10)(A). Pub. L. 115–141, § 401(a)(268), sub- Subsec. (l)(20)(A). Pub. L. 111–148, § 3308(b)(2)(B)(i), in-
stituted ‘‘notice submitted under subsection (f)(5)(C)’’ serted ‘‘or increase under section 1860D–13(a)(7)’’ after
for ‘‘request made under subsection (f)(5)’’ in introduc- ‘‘section 1839(i)’’ in introductory provisions.
tory provisions. Subsec. (l)(20)(A)(vii). Pub. L. 111–148,
Subsec. (l)(10)(B). Pub. L. 115–141, § 401(a)(269), struck § 3308(b)(2)(B)(ii), inserted ‘‘or increase under section
out cl. (i) designation after ‘‘(B)’’ in heading and in- 1860D–13(a)(7) of such Act’’ after ‘‘subsection (i) of such
serted it before ‘‘Any’’ in text. section’’.
Subsec. (l)(16)(A). Pub. L. 115–141, § 401(a)(270), sub- Subsec. (l)(20)(B). Pub. L. 111–148, § 3308(b)(2)(C), des-
stituted ‘‘section 6103(b)(6)’’ for ‘‘subsection 6103(b)(6)’’. ignated existing provisions as cl. (i) and inserted head-
Subsec. (p)(3)(A). Pub. L. 115–141, § 401(a)(271), sub- ing, inserted ‘‘or increase under such section
stituted ‘‘subsection (c)’’ for ‘‘subsections (c)’’. 1860D–13(a)(7) or for the purpose of resolving taxpayer
Subsec. (p)(3)(C)(ii). Pub. L. 115–141, § 401(a)(272), sub- appeals with respect to any such premium adjustment
stituted ‘‘made.’’ for ‘‘made,’’. or increase’’ before period at end, and added cl. (ii).
Page 3459 TITLE 26—INTERNAL REVENUE CODE § 6103
Subsec. (l)(21). Pub. L. 111–148, § 1414(a)(1), added par. Subsec. (k)(5). Pub. L. 110–28 substituted ‘‘tax return
(21). preparer’’ for ‘‘income tax return preparer’’ in two
Subsec. (l)(21)(A)(iv). Pub. L. 111–152, § 1004(a)(1)(B), places and ‘‘tax return preparers’’ for ‘‘income tax re-
substituted ‘‘modified adjusted gross’’ for ‘‘modified turn preparers’’ in two places.
gross’’. 2006—Subsec. (a)(2). Pub. L. 109–280, § 1224(b)(1), in-
Subsec. (l)(22). Pub. L. 111–192, § 103(a)(1), added par. serted ‘‘or section 6104(c)’’ after ‘‘this section’’. See
(22). Codification note above.
Subsec. (p)(4). Pub. L. 111–198, § 4(c), inserted Subsec. (b)(5). Pub. L. 109–432, § 421(a), reenacted head-
‘‘(k)(10),’’ before ‘‘(l)(6)’’ in introductory provisions. ing without change and amended text of par. (5) gen-
Pub. L. 111–192, § 103(a)(2), substituted ‘‘(17), or (22)’’ erally. Prior to amendment, text read as follows: ‘‘The
for ‘‘or (17)’’ in introductory provisions. term ‘State’ means—
Pub. L. 111–148, § 1414(c)(1), (3), inserted ‘‘, or any enti- ‘‘(A) any of the 50 States, the District of Columbia,
ty described in subsection (l)(21),’’ after ‘‘or (20)’’ in in- the Commonwealth of Puerto Rico, the Virgin Is-
troductory provisions and ‘‘or any entity described in lands, the Canal Zone, Guam, American Samoa, and
subsection (l)(21),’’ after ‘‘or (20)’’ in two places in con- the Commonwealth of the Northern Mariana Islands,
cluding provisions. and
Subsec. (p)(4)(F)(ii). Pub. L. 111–192, § 103(a)(2), sub- ‘‘(B) for purposes of subsections (a)(2), (b)(4), (d)(1),
stituted ‘‘(17), or (22)’’ for ‘‘or (17)’’ in introductory pro- (h)(4), and (p) any municipality—
visions. ‘‘(i) with a population in excess of 250,000 (as de-
Pub. L. 111–148, § 1414(c)(2), inserted ‘‘or any entity de- termined under the most recent decennial United
scribed in subsection (l)(21),’’ after ‘‘or (o)(1)(A)’’ in in- States census data available),
troductory provisions. ‘‘(ii) which imposes a tax on income or wages, and
2009—Subsec. (o)(1). Pub. L. 111–3, § 702(f)(1), des- ‘‘(iii) with which the Secretary (in his sole discre-
ignated existing provisions as subpar. (A), inserted tion) has entered into an agreement regarding dis-
heading, realigned margins, and added subpar. (B). closure.’’
Subsec. (p)(4). Pub. L. 111–3, § 702(f)(2), substituted Subsec. (d)(5)(B). Pub. L. 109–432, § 122(a)(1), sub-
‘‘(o)(1)(A)’’ for ‘‘(o)(1)’’ in introductory provisions. stituted ‘‘2007’’ for ‘‘2006’’.
Subsec. (p)(4)(F)(ii). Pub. L. 111–3, § 702(f)(2), sub- Subsec. (d)(6). Pub. L. 109–432, § 421(b), added par. (6).
stituted ‘‘(o)(1)(A)’’ for ‘‘(o)(1)’’ in introductory provi- Subsec. (i)(3)(C)(iv), (7)(E). Pub. L. 109–432, § 122(b)(1),
sions. substituted ‘‘2007’’ for ‘‘2006’’.
2008—Subsec. (a)(3). Pub. L. 110–328, § 3(b)(1), inserted Subsec. (l)(13)(D). Pub. L. 109–432, § 122(c)(1), sub-
‘‘(10),’’ after ‘‘(6),’’. stituted ‘‘2007’’ for ‘‘2006’’.
Subsec. (i)(3)(C)(iv). Pub. L. 110–343, § 402(a), struck Subsec. (p)(3)(A). Pub. L. 109–280, § 1224(b)(2), inserted
out cl. (iv). Text read as follows: ‘‘No disclosure may be ‘‘and section 6104(c)’’ after ‘‘this section’’ in first sen-
made under this subparagraph after December 31, 2007.’’ tence. See Codification note above.
Subsec. (i)(7)(E). Pub. L. 110–343, § 402(b), struck out Subsec. (p)(4). Pub. L. 109–280, § 1224(b)(3)(A), (C), in-
subpar. (E). Text read as follows: ‘‘No disclosure may be serted ‘‘, any appropriate State officer (as defined in
made under this paragraph after December 31, 2007.’’ section 6104(c)),’’ before ‘‘or any other person’’ in intro-
Subsec. (k)(10). Pub. L. 110–428, § 2(a), added par. (10). ductory provisions and ‘‘, an appropriate State officer
Subsec. (l)(7). Pub. L. 110–246, § 4002(b)(1)(H), (2)(O), (as defined in section 6104(c)),’’ after ‘‘including an
substituted ‘‘Food and Nutrition Act of 2008’’ for ‘‘Food agency’’ in two places in concluding provisions. See
Stamp Act’’ in heading. Codification note above.
Pub. L. 110–245, § 108(a), struck out ‘‘Clause (viii) shall Subsec. (p)(4)(F)(i). Pub. L. 109–280, § 1224(b)(3)(B), in-
not apply after September 30, 2008.’’ at end of con- serted ‘‘any appropriate State officer (as defined in sec-
cluding provisions. tion 6104(c)),’’ before ‘‘or any other person’’. See Codi-
Subsec. (l)(7)(D)(vi). Pub. L. 110–246, § 4002(b)(1)(B), fication note above.
(2)(O), substituted ‘‘Food and Nutrition Act of 2008’’ for 2005—Subsec. (d)(5)(B). Pub. L. 109–135, § 305(a)(1), sub-
‘‘Food Stamp Act of 1977’’. stituted ‘‘December 31, 2006’’ for ‘‘December 31, 2005’’.
Subsec. (l)(7)(D)(viii)(III). Pub. L. 110–245, § 108(b), sub- Subsec. (i)(3)(C)(iv). Pub. L. 109–135, § 305(b)(1), sub-
stituted ‘‘sections 1710(a)(2)(G), 1710(a)(3), and 1710(b)’’ stituted ‘‘December 31, 2006’’ for ‘‘December 31, 2005’’.
for ‘‘sections 1710(a)(1)(I), 1710(a)(2), 1710(b), and Subsec. (i)(7)(E). Pub. L. 109–135, § 305(b)(1), sub-
1712(a)(2)(B)’’. stituted ‘‘December 31, 2006’’ for ‘‘December 31, 2005’’.
Subsec. (l)(10). Pub. L. 110–328, § 3(b)(2)(A), substituted Subsec. (i)(8)(A), (B)(i), (ii). Pub. L. 109–135,
‘‘(c), (d), (e), or (f)’’ for ‘‘(c), (d), or (e)’’ in heading. § 412(rr)(3), substituted ‘‘Government Accountability
Subsec. (l)(10)(A). Pub. L. 110–328, § 3(b)(2)(A), (B), in Office’’ for ‘‘General Accounting Office’’.
introductory provisions, substituted ‘‘(c), (d), (e), or Subsec. (l)(13)(D). Pub. L. 109–135, § 305(c)(1), sub-
(f)’’ for ‘‘(c), (d), or (e)’’ and inserted ‘‘, to officers and stituted ‘‘December 31, 2006’’ for ‘‘December 31, 2005’’.
employees of the Department of Labor for purposes of Subsec. (l)(17). Pub. L. 109–135, § 406(a), substituted
facilitating the exchange of data in connection with a ‘‘subsection (f), (i)(8), or (p)’’ for ‘‘subsection (f), (i)(7),
request made under subsection (f)(5) of section 6402,’’ or (p)’’.
after ‘‘section 6402’’. Subsec. (p)(3)(C)(i). Pub. L. 109–135, § 412(rr)(4), sub-
Subsec. (l)(10)(B). Pub. L. 110–328, § 3(b)(2)(C), inserted stituted ‘‘Government Accountability Office’’ for ‘‘Gen-
cl. (i) designation after ‘‘(B)’’ and added cl. (ii). eral Accounting Office’’ in introductory provisions.
Pub. L. 110–328, § 3(b)(2)(A), substituted ‘‘(c), (d), (e), Subsec. (p)(4). Pub. L. 109–135, § 412(yy)(3), in con-
or (f)’’ for ‘‘(c), (d), or (e)’’ in two places. cluding provisions, substituted ‘‘If the Secretary deter-
Subsec. (p)(4). Pub. L. 110–428, § 2(b), substituted mines that any such agency, body, or commission, in-
‘‘(k)(8) or (10)’’ for ‘‘(k)(8)’’ in introductory provisions. cluding an agency or any other person described in sub-
Pub. L. 110–328, § 3(b)(3)(A), (C), in introductory provi- section (l)(16), (18), (19), or (20), or the Government Ac-
sions, substituted ‘‘(l)(10), (16),’’ for ‘‘(l)(16),’’ and, in countability Office or the Congressional Budget Office,
concluding provisions, substituted ‘‘(l)(10), (16),’’ for has failed to, or does not, meet the requirements of this
‘‘(l)(16),’’ the first two places appearing, inserted ‘‘(10),’’ paragraph, he may, after any proceedings for review es-
after ‘‘paragraph (6)(A),’’, and substituted ‘‘(l)(10) or tablished under paragraph (7), take such actions as are
(16)’’ for ‘‘(l)(16)’’ the last two places appearing. necessary to ensure such requirements are met, includ-
Subsec. (p)(4)(F)(i). Pub. L. 110–328, § 3(b)(3)(B), sub- ing refusing to disclose returns or return information
stituted ‘‘(l)(10), (16),’’ for ‘‘(l)(16),’’. to such agency, body, or commission, including an
Subsec. (p)(4)(F)(ii). Pub. L. 110–428, § 2(b), substituted agency or any other person described in subsection
‘‘(k)(8) or (10)’’ for ‘‘(k)(8)’’. (l)(16), (18), (19), or (20), or the Government Account-
2007—Subsec. (b)(5)(A)(i). Pub. L. 110–172 struck out ability Office or the Congressional Budget Office, until
‘‘the Canal Zone,’’ after ‘‘the Virgin Islands,’’. he determines that such requirements have been or will
Subsec. (e)(10). Pub. L. 110–142 added par. (10). be met.’’ for ‘‘If the Secretary determines that any
§ 6103 TITLE 26—INTERNAL REVENUE CODE Page 3460
such agency, body, or commission, including an agency (l)(16) or (17)’’ wherever appearing, could not be exe-
or any other person described in subsection (l)(16), (17), cuted because ‘‘subsection (l)(16) or (17)’’ did not appear
(19), or (20), or the Government Accountability Office or subsequent to amendment by Pub. L. 108–173. See 2003
the Congressional Budget Office has failed to, or does Amendment note below.
not, meet the requirements of this paragraph, he may, 2003—Subsec. (a)(3). Pub. L. 108–173, § 811(c)(2)(A), sub-
after any proceedings for review established under stituted ‘‘(19), or (20)’’ for ‘‘or (19)’’.
paragraph (7), take such actions as are necessary to en- Pub. L. 108–173, § 105(e)(2), substituted ‘‘(16), or (19)’’
sure such requirements are met, including refusing to for ‘‘or (16)’’.
disclose returns or return information to such agency, Subsec. (l)(7)(D)(ii). Pub. L. 108–173, § 101(e)(6), in-
body, or commission, including an agency or any other serted ‘‘or subsidies provided under section 1860D–14 of
person described in subsection (l)(16), (17), (19), or (20), such Act’’ after ‘‘Social Security Act’’.
or the Government Accountability Office or the Con- Subsec. (l)(12)(B). Pub. L. 108–173, § 900(e)(3)(A), sub-
gressional Budget Office until he determines that such stituted ‘‘Centers for Medicare & Medicaid Services’’
requirements have been or will be met.’’ after ‘‘public for ‘‘Health Care Financing Administration’’ in intro-
record thereof.’’ ductory provisions.
Pub. L. 109–135, § 412(yy)(1), reenacted heading with- Subsec. (l)(12)(C). Pub. L. 108–173, § 900(e)(3)(B), sub-
out change and amended introductory provisions gen- stituted ‘‘Centers for Medicare & Medicaid Services’’
erally. Prior to amendment, introductory provisions for ‘‘Health Care Financing Administration’’ in heading
read as follows: ‘‘Any Federal agency described in sub- and introductory provisions.
Subsec. (l)(13)(D). Pub. L. 108–89 substituted ‘‘Decem-
section (h)(2), (h)(5), (i)(1), (2), (3), (5), or (7), (j)(1), (2),
ber 31, 2004’’ for ‘‘September 30, 2003’’.
or (5), (k)(8), (l)(1), (2), (3), (5), (10), (11), (13), (14), or (17),
Subsec. (l)(19). Pub. L. 108–173, § 105(e)(1), added par.
or (o)(1), the Government Accountability Office, the
(19).
Congressional Budget Office, or any agency, body, or Subsec. (l)(20). Pub. L. 108–173, § 811(c)(1), added par.
commission described in subsection (d), (i)(3)(B)(i) or (20).
(7)(A)(ii), or (l)(6), (7), (8), (9), (12), (15), or (16) or any Subsec. (p)(4). Pub. L. 108–173, § 811(c)(2)(B), sub-
other person described in subsection (l)(16), (17), (19), or stituted ‘‘(l)(16), (17), (19), or (20)’’ for ‘‘(l)(16), (17), or
(20) shall, as a condition for receiving returns or return (19)’’ wherever appearing.
information—’’. Pub. L. 108–173, § 105(e)(3), substituted ‘‘(l)(16), (17), or
Pub. L. 109–135, § 412(rr)(4), substituted ‘‘Government (19)’’ for ‘‘(l)(16) or (17)’’ wherever appearing.
Accountability Office’’ for ‘‘General Accounting Office’’ 2002—Subsec. (a)(2). Pub. L. 107–134, § 201(c)(1), in-
wherever appearing. serted ‘‘any local law enforcement agency receiving in-
Subsec. (p)(4)(F)(i). Pub. L. 109–135, § 412(yy)(2), formation under subsection (i)(7)(A),’’ after ‘‘State,’’.
amended cl. (i) generally. Prior to amendment, cl. (i) Subsec. (b)(11). Pub. L. 107–134, § 201(c)(2), added par.
read as follows: ‘‘in the case of an agency, body, or (11).
commission described in subsection (d), (i)(3)(B)(i), or Subsec. (i)(3). Pub. L. 107–134, § 201(c)(3), inserted ‘‘or
(l)(6), (7), (8), (9), or (16), or any other person described terrorist’’ after ‘‘criminal’’ in heading.
in subsection (l)(16), (17), (19), or (20) return to the Sec- Subsec. (i)(3)(C). Pub. L. 107–134, § 201(a), added sub-
retary such returns or return information (along with par. (C).
any copies made therefrom) or make such returns or re- Subsec. (i)(4)(A). Pub. L. 107–134, § 201(c)(4)(A), in-
turn information undisclosable in any manner and fur- serted ‘‘or (7)(C)’’ after ‘‘paragraph (1)’’ in introductory
nish a written report to the Secretary describing such provisions.
manner,’’. Subsec. (i)(4)(B). Pub. L. 107–134, § 201(c)(4)(B), sub-
Subsec. (p)(5), (6)(B)(i). Pub. L. 109–135, § 412(rr)(4), stituted ‘‘(3)(A) or (C), or (7)’’ for ‘‘or (3)(A)’’.
substituted ‘‘Government Accountability Office’’ for Subsec. (i)(6). Pub. L. 107–134, § 201(c)(5), substituted
‘‘General Accounting Office’’. ‘‘(3)(A) or (C)’’ for ‘‘(3)(A)’’ and ‘‘(7), or (8)’’ for ‘‘or (7)’’.
2004—Subsec. (d)(5). Pub. L. 108–311, § 311(a), amended Subsec. (i)(7). Pub. L. 107–134, § 201(b), added par. (7).
heading and text generally. Prior to amendment, text Former par. (7) redesignated (8).
read as follows: ‘‘The Secretary shall disclose taxpayer Subsec. (i)(8). Pub. L. 107–134, § 201(b), redesignated
identities and signatures for purposes of the dem- par. (7) as (8).
Subsec. (i)(8)(A)(i). Pub. L. 107–296 substituted ‘‘, the
onstration project described in section 976 of the Tax-
Bureau of Alcohol, Tobacco, Firearms, and Explosives,
payer Relief Act of 1997. Subsections (a)(2) and (p)(4)
Department of Justice, or the Tax and Trade Bureau,
and sections 7213 and 7213A shall not apply with respect
Department of the Treasury,’’ for ‘‘or the Bureau of Al-
to disclosures or inspections made pursuant to this
cohol, Tobacco and Firearms’’.
paragraph.’’
Subsec. (l)(7)(D). Pub. L. 107–330 substituted ‘‘Sep-
Subsec. (e)(1)(D)(iv) to (vi). Pub. L. 108–357, § 413(c)(27),
tember 30, 2008’’ for ‘‘September 30, 2003’’ in second sen-
redesignated cls. (v) and (vi) as (iv) and (v), respec-
tence of concluding provisions.
tively, and struck out former cl. (iv) which read as fol- Subsec. (l)(8). Pub. L. 107–147, § 416(c)(1)(A), sub-
lows: ‘‘if the corporation was a foreign personal holding stituted ‘‘Federal, State, and local’’ for ‘‘State and
company, as defined by section 552, any person who was local’’ in heading.
a shareholder during any part of a period covered by Subsec. (l)(8)(A). Pub. L. 107–147, § 416(c)(1)(B), in-
such return if with respect to that period, or any part serted ‘‘Federal or’’ before ‘‘State or local’’.
thereof, such shareholder was required under section Subsec. (l)(18). Pub. L. 107–210, § 202(b)(1), added par.
551 to include in his gross income undistributed foreign (18).
personal holding company income of such company,’’. Subsec. (p)(3)(A). Pub. L. 107–210, § 202(b)(2)(A), sub-
Subsec. (i)(3)(C)(iv). Pub. L. 108–311, § 320(a), sub- stituted ‘‘(17), or (18)’’ for ‘‘or (17)’’.
stituted ‘‘December 31, 2005’’ for ‘‘December 31, 2003’’. Pub. L. 107–134, § 201(c)(6)(A), substituted ‘‘(8)(A)(ii)’’
Subsec. (i)(7)(A)(v). Pub. L. 108–311, § 320(b), added cl. for ‘‘(7)(A)(ii)’’.
(v). Subsec. (p)(3)(C)(i). Pub. L. 107–134, § 201(c)(6)(B), sub-
Subsec. (i)(7)(E). Pub. L. 108–311, § 320(a), substituted stituted ‘‘(i)(3)(B)(i) or (7)(A)(ii)’’ for ‘‘(i)(3)(B)(i)’’ in in-
‘‘December 31, 2005’’ for ‘‘December 31, 2003’’. troductory provisions.
Subsec. (l)(13)(D). Pub. L. 108–311, § 317, substituted Subsec. (p)(4). Pub. L. 107–210, § 202(b)(2)(B), inserted
‘‘December 31, 2005’’ for ‘‘December 31, 2004’’. ‘‘or (17)’’ after ‘‘any other person described in sub-
Subsec. (p)(4). Pub. L. 108–429, which directed the sub- section (l)(16)’’ wherever appearing.
stitution of ‘‘or (18)’’ for ‘‘or (17)’’ after ‘‘any other per- Pub. L. 107–134, § 201(c)(7)(A), in introductory provi-
son described in subsection (l)(16)’’ wherever appearing, sions, substituted ‘‘(i)(1), (2), (3), (5), or (7),’’ for ‘‘(i)(1),
could not be executed because the phrase ‘‘or (17)’’ did (2), (3), or (5),’’ and ‘‘(i)(3)(B)(i) or (7)(A)(ii),’’ for
not appear subsequent to amendment by Pub. L. ‘‘(i)(3)(B)(i),’’.
108–173. See 2003 Amendment notes below. Subsec. (p)(4)(F)(ii). Pub. L. 107–134, § 201(c)(7)(B), sub-
Pub. L. 108–311, § 408(a)(24), which directed substi- stituted ‘‘(i)(1), (2), (3), (5) or (7),’’ for ‘‘(i)(1), (2), (3), or
tution of ‘‘subsection (l)(16) or (18)’’ for ‘‘subsection (5),’’ in introductory provisions.
Page 3461 TITLE 26—INTERNAL REVENUE CODE § 6103
Subsec. (p)(6)(B)(i). Pub. L. 107–134, § 201(c)(8), sub- Subsec. (l)(10). Pub. L. 105–206, § 3711(b), in heading
stituted ‘‘(i)(8)(A)(ii)’’ for ‘‘(i)(7)(A)(ii)’’. substituted ‘‘subsection (c), (d), or (e) of section 6402’’
2000—Subsec. (b)(2)(D). Pub. L. 106–554, § 1(a)(7) [title for ‘‘section 6402(c) or 6402(d)’’ and in text substituted
III, § 304(a)], added subpar. (D). ‘‘(c), (d), or (e)’’ for ‘‘(c) or (d)’’ wherever appearing.
Subsec. (e)(1)(D)(v). Pub. L. 106–554, § 1(a)(7) [title III, Subsec. (l)(13)(D). Pub. L. 105–277, § 1006, substituted
§ 319(8)(B)], amended cl. (v) generally. Prior to amend- ‘‘September 30, 2003’’ for ‘‘September 30, 1998’’.
ment, cl. (v) read as follows: ‘‘if the corporation was an Subsec. (l)(17). Pub. L. 105–206, § 3702(a), added par.
electing small business corporation under subchapter S (17).
of chapter 1, any person who was a shareholder during Subsec. (p)(3)(A). Pub. L. 105–277, § 4002(h), inserted
any part of the period covered by such return during ‘‘(f)(5),’’ after ‘‘(c), (e),’’.
which an election was in effect, or’’. Pub. L. 105–206, § 6012(b)(4), provided that section
Subsec. (j)(6). Pub. L. 106–554, § 1(a)(7) [title III, 1205(c)(3) of Pub. L. 105–34 shall be applied as if it
§ 310(a)(1)], added par. (6). struck ‘‘or (8)’’ and inserted ‘‘(8), or (9)’’. See 1997
Subsec. (k)(6). Pub. L. 106–554, § 1(a)(7) [title III, Amendment note below.
§ 313(c)], substituted ‘‘certain’’ for ‘‘internal revenue’’ Pub. L. 105–206, § 3702(b)(1), substituted ‘‘(16), or (17)’’
in heading and inserted ‘‘and an officer or employee of for ‘‘or (16)’’.
the Office of Treasury Inspector General for Tax Ad- Subsec. (p)(4). Pub. L. 105–277, § 4006(a)(2), substituted
ministration’’ after ‘‘internal revenue officer or em- ‘‘(j)(1), (2), or (5)’’ for ‘‘(j)(1) or (2)’’ in introductory pro-
ployee’’ in text. visions.
Subsec. (p)(4). Pub. L. 106–554, § 1(a)(7) [title III, Pub. L. 105–206, § 3702(b)(2), substituted ‘‘, (14), or (17)’’
§§ 310(a)(2)(A)(i), (iv), 319(17)(A)], in introductory provi- for ‘‘or (14)’’ in introductory provisions.
sions, inserted ‘‘the Congressional Budget Office,’’ after Subsec. (p)(4)(F)(ii). Pub. L. 105–277, § 4006(a)(2), sub-
‘‘General Accounting Office,’’, struck out second stituted ‘‘(j)(1), (2), or (5)’’ for ‘‘(j)(1) or (2)’’.
comma after ‘‘(13)’’, and substituted ‘‘(7), (8), (9), (12), Pub. L. 105–206, § 3702(b)(3), substituted ‘‘, (15), or (17)’’
(15), or (16) or any other person described in subsection for ‘‘or (15)’’.
(l)(16) shall, as a condition’’ for ‘‘(7), (8), (9), (12), or (15) 1997—Subsec. (a)(3). Pub. L. 105–33, § 11024(b)(2), sub-
shall, as a condition’’, and in concluding provisions, in- stituted ‘‘(6), (12), or (16)’’ for ‘‘(6) or (12)’’.
serted ‘‘or the Congressional Budget Office’’ after Subsec. (d)(5). Pub. L. 105–34, § 976(c), added par. (5).
‘‘General Accounting Office’’ in two places. Subsec. (e)(1)(A)(iv). Pub. L. 105–34, § 1201(b)(2), struck
Subsec. (p)(4)(E). Pub. L. 106–554, § 1(a)(7) [title III, out ‘‘or 59(j)’’ after ‘‘section 1(g)’’.
§ 310(a)(2)(A)(ii)], substituted ‘‘commission, the General Subsec. (h)(5), (6). Pub. L. 105–34, § 1283(a), redesig-
Accounting Office, or the Congressional Budget Office’’ nated par. (6) as (5) and struck out heading and text of
for ‘‘commission or the General Accounting Office’’. former par. (5). Text read as follows: ‘‘In connection
Subsec. (p)(4)(F)(ii). Pub. L. 106–554, § 1(a)(7) [title III, with any judicial proceeding described in paragraph (4)
§§ 310(a)(2)(A)(iii), 319(17)(B)], struck out second comma to which the United States is a party, the Secretary
after ‘‘(14)’’ and substituted ‘‘the General Accounting shall respond to a written inquiry from an attorney of
Office, or the Congressional Budget Office,’’ for ‘‘or the the Department of Justice (including a United States
General Accounting Office,’’. attorney) involved in such proceeding or any person (or
Subsec. (p)(5). Pub. L. 106–554, § 1(a)(7) [title III, his legal representative) who is a party to such pro-
§ 310(a)(2)(B)], substituted ‘‘commissions, the General ceeding as to whether an individual who is a prospec-
Accounting Office, and the Congressional Budget Of- tive juror in such proceeding has or has not been the
fice’’ for ‘‘commissions and the General Accounting Of- subject of any audit or other tax investigation by the
fice’’. Internal Revenue Service. The Secretary shall limit
Subsec. (p)(6)(A). Pub. L. 106–554, § 1(a)(7) [title III, such response to an affirmative or negative reply to
§ 310(a)(2)(C)], inserted ‘‘and the Congressional Budget such inquiry.’’
Office’’ after ‘‘commissions’’. Subsec. (i)(7)(B)(i). Pub. L. 105–33, § 11024(b)(3), in-
1999—Subsec. (b)(2)(C). Pub. L. 106–170 added subpar. serted ‘‘or by a Trustee as defined in the District of Co-
(C). lumbia Retirement Protection Act of 1997,’’ after
1998—Subsec. (d)(5). Pub. L. 105–206, § 6009(d), sub- ‘‘(other than an agency referred to in subparagraph
stituted ‘‘section 976 of the Taxpayer Relief Act of 1997. (A))’’.
Subsections (a)(2) and (p)(4) and sections 7213 and 7213A Subsec. (k)(8). Pub. L. 105–34, § 1205(c)(1), added par. (8)
shall not apply with respect to disclosures or inspec- relating to disclosure of information to administer sec-
tions made pursuant to this paragraph.’’ for ‘‘section tion 6311.
967 of the Taxpayer Relief Act of 1997.’’ Pub. L. 105–34, § 1026(a), added par. (8) relating to lev-
Subsec. (e)(1)(A)(ii) to (iv). Pub. L. 105–206, § 6007(f)(4), ies on certain government payments.
redesignated cls. (iii) and (iv) as (ii) and (iii), respec- Subsec. (l)(7)(D). Pub. L. 105–65 struck out at end
tively, and struck out former cl. (ii) which read as fol- ‘‘Clause (ix) shall not apply after September 30, 1998.’’
lows: ‘‘if property transferred by that individual to a Pub. L. 105–34, § 1023(a), which directed amendment of
trust is sold or exchanged in a transaction described in subsec. (l)(7)(D)(viii) by striking ‘‘1998’’ and inserting
section 644, the trustee or trustees, jointly or sepa- ‘‘2003’’, was executed by substituting ‘‘2003’’ for ‘‘1998’’
rately, of such trust to the extent necessary to ascer- after ‘‘Clause (viii) shall not apply after September 30,’’
tain any amount of tax imposed upon the trust by sec- in concluding provisions to reflect the probable intent
tion 644,’’. of Congress. The word ‘‘1998’’ did not appear in subsec.
Subsec. (e)(6). Pub. L. 105–206, § 6019(c), substituted (l)(7)(D)(viii).
‘‘(5), (8), or (9)’’ for ‘‘or (5)’’. Subsec. (l)(10). Pub. L. 105–33, § 5514(a)(1), repealed
Subsec. (f)(5). Pub. L. 105–206, § 3708(a), added par. (5). Pub. L. 104–193, § 110(l)(4). See 1996 Amendment notes
Subsec. (h)(4)(A). Pub. L. 105–206, § 6023(22), inserted below.
‘‘if’’ before ‘‘the taxpayer is a party to’’. Subsec. (l)(12)(F). Pub. L. 105–33, § 4631(c)(2), struck
Subsec. (h)(5). Pub. L. 105–277, § 4002(a), redesignated out heading and text of subpar. (F). Text read as fol-
par. (5), relating to Internal Revenue Service Oversight lows: ‘‘Subparagraphs (A) and (B) shall not apply to—
Board, as (6). ‘‘(i) any request made after September 30, 1998, and
Pub. L. 105–206, § 1101(b), added par. (5), relating to In- ‘‘(ii) any request made before such date for informa-
ternal Revenue Service Oversight Board. tion relating to—
Subsec. (h)(6). Pub. L. 105–277, § 4002(a), redesignated ‘‘(I) 1997 or thereafter in the case of subparagraph
par. (5), relating to Internal Revenue Service Oversight (A), or
Board, as (6). ‘‘(II) 1998 or thereafter in the case of subpara-
Subsec. (j)(5). Pub. L. 105–277, § 4006(a)(1), added par. graph (B).’’
(5). Subsec. (l)(16). Pub. L. 105–33, § 11024(b)(1), added par.
Subsec. (k)(8), (9). Pub. L. 105–206, § 6012(b)(2), redesig- (16).
nated par. (8), relating to disclosure of information to Subsec. (p)(3)(A). Pub. L. 105–34, § 1205(c)(3), which di-
administer section 6311, as (9). rected the substitution of ‘‘(6), or (8)’’ for ‘‘or (6)’’ was
§ 6103 TITLE 26—INTERNAL REVENUE CODE Page 3462
executed by substituting ‘‘(8), or (9)’’ for ‘‘or (8)’’. See Subsec. (l)(6)(B). Pub. L. 104–193, § 316(g)(4)(A), added
1998 Amendment note above. subpar. (B). Former subpar. (B) redesignated (C).
Pub. L. 105–34, § 1026(b)(1)(A), substituted ‘‘(6), or (8)’’ Subsec. (l)(6)(C). Pub. L. 104–193, § 316(g)(4)(B)(ii), reen-
for ‘‘or (6)’’. acted heading without change and amended text gen-
Pub. L. 105–33, § 11024(b)(4), substituted ‘‘(15), or (16)’’ erally. Prior to amendment, text read as follows: ‘‘The
for ‘‘or (15)’’. Secretary shall disclose return information under sub-
Subsec. (p)(4). Pub. L. 105–34, § 1283(b), substituted paragraph (A) only for purposes of, and to the extent
‘‘(h)(5)’’ for ‘‘(h)(6)’’ in introductory provisions and in necessary in, establishing and collecting child support
subpar. (F)(ii). obligations from, and locating, individuals owing such
Pub. L. 105–34, § 1026(b)(1)(B), inserted ‘‘(k)(8),’’ after obligations.’’
‘‘(j)(1) or (2),’’ in introductory provisions and in subpar. Pub. L. 104–193, § 316(g)(4)(A), redesignated subpar. (B)
(F)(ii). as (C).
Pub. L. 105–33, § 11024(b)(7)(B)–(F), substituted ‘‘to Subsec. (l)(7)(D)(i). Pub. L. 104–193, § 110(l)(2), formerly
such agency, body, or commission, including an agency § 110(l)(3), as renumbered by Pub. L. 105–33, § 5514(a)(2),
or any other person described in subsection (l)(16),’’ for substituted ‘‘a State program funded’’ for ‘‘aid to fami-
‘‘to such agency, body, or commission’’, and ‘‘, (12)(B), lies with dependent children provided under a State
or (16)’’ for ‘‘or (12)(B)’’, and inserted ‘‘or any person in- plan approved’’.
cluding an agent described in subsection (l)(16),’’ before Subsec. (l)(10). Pub. L. 104–193, § 110(l)(4)(A), which di-
‘‘this paragraph shall’’, ‘‘or other person’’ before ‘‘(ex- rected substitution of ‘‘(c), (d), or (e)’’ for ‘‘(c) or (d)’’
cept that’’, and ‘‘or any person including an agent de- wherever appearing, was repealed by Pub. L. 105–33,
scribed in subsection (l)(16),’’ before ‘‘any report’’. § 5514(a)(1).
Amendments were executed to provisions following Subsec. (l)(10)(A). Pub. L. 104–134, § 31001(g)(2), in-
subpar. (F)(iii) to reflect the probable intent of Con- serted ‘‘and to officers and employees of the Depart-
gress, notwithstanding directory language directing ment of the Treasury in connection with such reduc-
amendment of ‘‘section 6103(p)(4)(F) in the matter fol- tion’’ after ‘‘6402’’ in introductory provisions.
lowing clause (iii)’’. Subsec. (l)(10)(B). Pub. L. 104–193, § 110(l)(4)(B), which
Pub. L. 105–33, § 11024(b)(7)(A), which directed amend- directed insertion, at end, of ‘‘Any return information
ment of ‘‘section 6103(p)(4)(F) in the matter following disclosed with respect to section 6402(e) shall only be
clause (iii)’’ by inserting after ‘‘any such agency, body disclosed to officers and employees of the State agency
or commission’’ and before the words ‘‘for the General requesting such information.’’, was repealed by Pub. L.
Accounting Office’’ the words ‘‘, including an agency or 105–33, § 5514(a)(1).
any other person described in subsection (l)(16),’’ was Subsec. (l)(15). Pub. L. 104–168, § 1206(a), added par.
executed by making the insertion after ‘‘any such agen- (15).
cy, body, or commission’’ and before ‘‘or the General Subsec. (p)(3)(A). Pub. L. 104–168, § 1206(b)(2), sub-
Accounting Office’’ in concluding provisions following stituted ‘‘or (7)(A)(ii)’’ for ‘‘(7)(A)(ii), or (8)’’ and ‘‘(14),
subpar. (F)(iii) to reflect the probable intent of Con- or (15)’’ for ‘‘or (14)’’.
gress. Subsec. (p)(4). Pub. L. 104–193, § 316(g)(4)(B)(iii), sub-
Pub. L. 105–33, § 11024(b)(5), which directed substi- stituted ‘‘paragraph (6)(A) or (12)(B) of subsection (l)’’
tution of ‘‘(12), or (16), or any other person described in for ‘‘subsection (l)(12)(B)’’ in provisions following sub-
subsection (l)(16)’’ for ‘‘or (12)’’ in introductory provi- par. (F)(iii).
sions, could not be executed because the words ‘‘or (12)’’ Pub. L. 104–193, § 110(l)(5), which directed substitution,
did not appear subsequent to amendment by Pub. L. in introductory provisions, of ‘‘(9), (10), or (12)’’ for ‘‘(9),
104–168, § 1206(b)(3)(C). See 1996 Amendments note below. or (12)’’ and ‘‘(5)’’ for ‘‘(5), (10)’’, was repealed by Pub.
Pub. L. 105–33, § 5514(a)(1), repealed Pub. L. 104–193, L. 105–33, § 5514(a)(1).
§ 110(l)(5). See 1996 Amendments note below. Pub. L. 104–168, § 1206(b)(3)(B), which directed amend-
Subsec. (p)(4)(F)(i). Pub. L. 105–33, § 11024(b)(6), sub- ment of introductory provisions of par. (4) by sub-
stituted ‘‘(9), or (16), or any other person described in stituting ‘‘(i)(3)(B)(i),’’ for ‘‘(i)(3)(B)(i), or (8)’’, was exe-
subsection (l)(16)’’ for ‘‘or (9),’’. cuted by making the substitution for ‘‘(i)(3)(B)(i) or
1996—Subsec. (a)(3). Pub. L. 104–193, § 316(g)(4)(B)(i), (8)’’ to reflect the probable intent of Congress.
substituted ‘‘paragraph (6) or (12) of subsection (l)’’ for Pub. L. 104–168, § 1206(b)(3)(A), (C), substituted ‘‘or (5)’’
‘‘(l)(12)’’. for ‘‘(5), or (8)’’ and ‘‘(9), (12), or (15)’’ for ‘‘(9), or (12)’’
Subsec. (c). Pub. L. 104–168, § 1207, substituted ‘‘re- in introductory provisions.
quest for or consent to such disclosure’’ for ‘‘written Subsec. (p)(4)(F)(ii). Pub. L. 104–168, § 1206(b)(4), sub-
request for or consent to such disclosure’’. stituted ‘‘or (5)’’ for ‘‘(5), or (8)’’ and ‘‘(14), or (15)’’ for
Subsec. (e)(1)(A)(iv). Pub. L. 104–188, § 1704(t)(41), sub- ‘‘or (14)’’.
stituted ‘‘section 1(g) or 59(j)’’ for ‘‘section 1(i) or 59(j)’’. 1994—Subsec. (l)(5). Pub. L. 103–296, § 311(b), sub-
Subsec. (e)(8). Pub. L. 104–168, § 403(a), added par. (8). stituted ‘‘for the purpose of—’’ for ‘‘for the purpose of’’,
Subsec. (e)(9). Pub. L. 104–168, § 902(a), added par. (9). inserted subpar. (A) designation, substituted ‘‘program;
Subsec. (i)(8). Pub. L. 104–168, § 1206(b)(1), struck out or’’ for ‘‘program.’’, and added subpar. (B).
par. (8) which read as follows: Pub. L. 103–296, § 108(h)(6), substituted ‘‘Social Secu-
‘‘(8) DISCLOSURE OF RETURNS FILED UNDER SECTION rity Administration’’ for ‘‘Department of Health and
6050I.—The Secretary may, upon written request, dis- Human Services’’ in heading and ‘‘Commissioner of So-
close returns filed under section 6050I to officers and cial Security’’ for ‘‘Secretary of Health and Human
employees of any Federal agency whose official duties Services’’ in text.
require such disclosure for the administration of Fed- 1993—Subsec. (d)(4). Pub. L. 103–66, § 13444(a), added
eral criminal statutes not related to tax administra- par. (4).
tion.’’ Subsec. (l)(7). Pub. L. 103–66, § 13403(b), inserted ‘‘, or
Subsec. (l)(3)(C). Pub. L. 104–134, § 31001(i)(2), reen- certain housing assistance programs’’ after ‘‘Code’’ in
acted heading without change and amended text gen- heading.
erally. Prior to amendment, text read as follows: ‘‘For Subsec. (l)(7)(D). Pub. L. 103–66, §§ 13401(a), 13403(a)(4),
purposes of this paragraph, the term ‘included Federal in closing provisions, substituted ‘‘September 30, 1998’’
loan program’ means any program— for ‘‘September 30, 1997’’ in second sentence and in-
‘‘(i) under which the United States or a Federal serted at end ‘‘Clause (ix) shall not apply after Sep-
agency makes, guarantees, or insures loans, and tember 30, 1998.’’
‘‘(ii) with respect to which there is in effect a deter- Subsec. (l)(7)(D)(ix). Pub. L. 103–66, § 13403(a)(1)–(3),
mination by the Director of the Office of Manage- added cl. (ix).
ment and Budget (which has been published in the Subsec. (l)(12)(B)(i). Pub. L. 103–66, § 13561(a)(2)(A), in-
Federal Register) that the application of this para- serted ‘‘, above an amount (if any) specified by the Sec-
graph to such program will substantially prevent or retary of Health and Human Services,’’ after ‘‘section
reduce future delinquencies under such program.’’ 3401(a))’’.
Page 3463 TITLE 26—INTERNAL REVENUE CODE § 6103
Subsec. (l)(12)(B)(ii). Pub. L. 103–66, § 13561(a)(2)(B), in- in cl. (i), ‘‘1994’’ for ‘‘1990’’ in cl. (ii)(I), and ‘‘1995’’ for
serted ‘‘, above an amount (if any) specified by the Sec- ‘‘1991’’ in cl. (ii)(II).
retary of Health and Human Services,’’ after ‘‘wages’’. Subsec. (m)(7). Pub. L. 101–508, § 5111(b)(1), added par.
Subsec. (l)(12)(E)(ii). Pub. L. 103–66, § 13561(e)(2)(B), (7).
amended heading and text of cl. (ii) generally. Prior to Subsec. (n). Pub. L. 101–508, § 11313(a), substituted
amendment, text read as follows: ‘‘The term ‘group ‘‘the programming’’ for ‘‘and the programming’’ and in-
health plan’ means— serted ‘‘and the providing of other services,’’.
‘‘(I) any group health plan (as defined in section Subsec. (p)(4). Pub. L. 101–508, § 5111(b)(2), which di-
5000(b)(1)), and rected the substitution of ‘‘paragraph (2), (4), (6), or (7)
‘‘(II) any large group health plan (as defined in sec- of subsection (m)’’ for ‘‘subsection (m)(2), (4), or (6)’’ in
tion 5000(b)(2)).’’ the provisions of par. (4) ‘‘following subparagraph
Subsec. (l)(12)(F)(i). Pub. L. 103–66, § 13561(a)(2)(C)(i), (f)(iii)’’, was executed by making the substitution in
substituted ‘‘1998’’ for ‘‘1995’’. the provisions following subpar. (F)(iii), to reflect the
Subsec. (l)(12)(F)(ii)(I). Pub. L. 103–66, probable intent of Congress.
§ 13561(a)(2)(C)(ii), substituted ‘‘1997’’ for ‘‘1994’’. 1989—Subsec. (a)(3). Pub. L. 101–239, § 6202(a)(1)(B)(i),
Subsec. (l)(12)(F)(ii)(II). Pub. L. 103–66, inserted ‘‘(l)(12),’’ after ‘‘subsection (e)(1)(D)(iii),’’.
§ 13561(a)(2)(C)(iii), substituted ‘‘1998’’ for ‘‘1995’’. Subsec. (d)(1). Pub. L. 101–239, § 7841(d)(1), struck out
Subsec. (l)(13). Pub. L. 103–66, § 13402(a), added par. ‘‘45,’’ after ‘‘32, 44,’’.
(13). Subsec. (l)(12). Pub. L. 101–239, § 6202(a)(1)(A), added
Subsec. (l)(14). Pub. L. 103–182, § 522(a), added par. (14). par. (12).
Subsec. (m)(4). Pub. L. 103–66, § 13402(b)(1), amended Subsec. (p)(3)(A). Pub. L. 101–239, § 6202(a)(1)(B)(ii),
par. heading generally, substituting ‘‘Individuals who substituted ‘‘(11), or (12)’’ for ‘‘or (11)’’.
owe an overpayment of Federal Pell grants or who have Subsec. (p)(4). Pub. L. 101–239, § 6202(a)(1)(B)(v), in-
defaulted on student loans administered by the Depart- serted ‘‘or which receives any information under sub-
ment of Education’’ for ‘‘Individuals who have de- section (l)(12)(B) and which discloses any such informa-
faulted on student loans administered by the Depart- tion to any agent’’ after ‘‘address to any agency’’ in pe-
ment of Education’’. nultimate sentence.
Subsec. (m)(4)(A). Pub. L. 103–66, § 13402(b)(1), amend- Pub. L. 101–239, § 6202(a)(1)(B)(iii), substituted ‘‘(9), or
ed heading and text subpar. (A) generally. Prior to (12) shall’’ for ‘‘or (9) shall’’ in introductory provisions.
amendment, text read as follows: ‘‘Upon written re- Subsec. (p)(4)(F)(ii). Pub. L. 101–239, § 6202(a)(1)(B)(iv),
quest by the Secretary of Education, the Secretary substituted ‘‘(11), or (12)’’ for ‘‘or (11)’’.
may disclose the mailing address of any taxpayer who 1988—Subsec. (b)(5)(A). Pub. L. 100–647, § 1012(bb)(3)(B),
has defaulted on a loan— substituted ‘‘and the Commonwealth of the Northern
‘‘(i) made under part B or E of title IV of the Higher Mariana Islands’’ for ‘‘the Commonwealth of the North-
Education Act of 1965, or ern Mariana Islands, the Republic of the Marshall Is-
‘‘(ii) made pursuant to section 3(a)(1) of the Migra- lands, the Federated States of Micronesia, and the Re-
tion and Refugee Assistance Act of 1962 to a student public of Palau’’.
at an institution of higher education, Subsec. (b)(5)(B)(i). Pub. L. 100–647, § 6251, substituted
for use only by officers, employees, or agents of the De- ‘‘250,000’’ for ‘‘2,000,000’’.
partment of Education for purposes of locating such Subsec. (d). Pub. L. 100–690, § 7602(d)(2), amended sub-
taxpayer for purposes of collecting such loan.’’ sec. (d) heading generally, inserting ‘‘and State and
Subsec. (m)(4)(B)(i). Pub. L. 103–66, § 13402(b)(2)(A), local law enforcement agencies’’ after ‘‘officials’’.
substituted ‘‘under part B or D’’ for ‘‘under part B’’. Subsec. (d)(3). Pub. L. 100–690, § 7602(c), added par. (3).
Subsec. (m)(4)(B)(ii). Pub. L. 103–66, § 13402(b)(2)(B), Subsec. (e)(1)(A)(iv). Pub. L. 100–647, § 1014(e)(4), sub-
substituted ‘‘under subpart 1 of part A, or part D or E, stituted ‘‘section 1(i) or 59(j)’’ for ‘‘section 1(j)’’.
of title IV’’ for ‘‘under part E of title IV’’. Subsec. (i)(8). Pub. L. 100–690, § 7601(b)(1), added par.
Subsec. (p)(3)(A). Pub. L. 103–182, § 522(b), substituted (8).
‘‘(13), or (14)’’ for ‘‘or (13)’’. Subsec. (k)(4). Pub. L. 100–647, § 1012(bb)(3)(A), sub-
Pub. L. 103–66, § 13402(b)(3)(A), substituted ‘‘(11), (12), stituted ‘‘or other convention or bilateral agreement’’
or (13), (m)’’ for ‘‘(11), or (12), (m)’’. and ‘‘such convention or bilateral agreement’’ for ‘‘or
Subsec. (p)(4). Pub. L. 103–182, § 522(b), substituted other convention’’ and ‘‘such convention’’, respec-
‘‘(13), or (14)’’ for ‘‘or (13)’’ in introductory provisions. tively.
Pub. L. 103–66, § 13402(b)(3)(B)(i), substituted ‘‘(10), Subsec. (l)(10). Pub. L. 100–485, § 701(b)(1), amended
(11), or (13),’’ for ‘‘(10), or (11),’’ in introductory provi- par. (10) generally. Prior to amendment, par. (10) read
sions. as follows:
Subsec. (p)(4)(F)(ii). Pub. L. 103–182, § 522(b), sub- ‘‘(A) RETURN INFORMATION FROM INTERNAL REVENUE
stituted ‘‘(13), or (14)’’ for ‘‘or (13)’’. SERVICE.—The Secretary may, upon receiving a written
Pub. L. 103–66, § 13402(b)(3)(B)(ii), substituted ‘‘(11), request, disclose to officers and employees of an agency
(12), or (13),’’ for ‘‘(11), or (12),’’. seeking a reduction under section 6402(c) or 6402(d)—
1992—Subsec. (l)(7)(D). Pub. L. 102–568, § 602(b)(1), sub- ‘‘(i) the fact that a reduction has been made or has
stituted ‘‘September 30, 1997’’ for ‘‘September 30, 1992’’ not been made under such subsection with respect to
in concluding provisions. any person;
Subsec. (l)(7)(D)(viii)(II), (III). Pub. L. 102–568, ‘‘(ii) the amount of such reduction; and
§ 602(b)(2), substituted ‘‘1315’’ for ‘‘415’’ in subcl. (II) and ‘‘(iii) taxpayer identifying information of the per-
‘‘sections 1710(a)(1)(I), 1710(a)(2), 1710(b), and son against whom a reduction was made or not made.
1712(a)(2)(B)’’ for ‘‘section 610(a)(1)(I), 610(a)(2), 610(b), ‘‘(B) RESTRICTION ON USE OF DISCLOSED INFORMATION.—
and 612(a)(2)(B)’’ in subcl. (III). Any officers and employees of an agency receiving re-
1990—Subsec. (e)(1)(A)(iv). Pub. L. 101–508, § 11101(d)(6), turn information under subparagraph (A) shall use such
which directed the substitution of ‘‘section 1(g)’’ for information only for the purposes of, and to the extent
‘‘section 1(j)’’, could not be executed because ‘‘section necessary in, establishing appropriate agency records
1(j)’’ did not appear in text after amendment by Pub. L. or in the defense of any litigation or administrative
100–647, § 1014(e)(4). See 1988 Amendment note below. procedure ensuing from reduction made under section
Subsec. (k)(7). Pub. L. 101–508, § 11212(b)(3), added par. 6402(c) or section 6402(d).’’
(7). Subsec. (l)(11), (12). Pub. L. 100–485, § 701(b)(2)(A), re-
Subsec. (l)(7). Pub. L. 101–508, § 8051(a), substituted designated former par. (12) as (11) and struck out
‘‘, the Food Stamp Act of 1977, or title 38, United former par. (11) which related to disclosure of certain
States Code’’ for ‘‘or the Food Stamp Act of 1977’’ in information to State agencies seeking a reduction
heading and added cl. (viii) and concluding provisions under section 6402(c) and restricted use of that informa-
at end of subpar. (D). tion.
Subsec. (l)(12)(F). Pub. L. 101–508, § 4203(a)(2), sub- Subsec. (m)(6). Pub. L. 100–647, § 8008(c)(1), added par.
stituted ‘‘September 30, 1995’’ for ‘‘September 30, 1991’’ (6).
§ 6103 TITLE 26—INTERNAL REVENUE CODE Page 3464
Subsec. (p)(3)(A). Pub. L. 100–690, § 7601(b)(2)(A), sub- Subsec. (l)(9). Pub. L. 98–369, § 453(a), added par. (9).
stituted ‘‘, (7)(A)(ii), or (8)’’ for ‘‘or (7)(A)(ii)’’. Subsec. (l)(10). Pub. L. 98–369, § 2653(b)(3)(A), added
Pub. L. 100–485, § 701(b)(2)(B), substituted ‘‘(10), or par. (10).
(11)’’ for ‘‘(10), (11), or (12)’’. Subsec. (l)(11). Pub. L. 98–378, § 21(f)(1), added par. (11).
Subsec. (p)(4). Pub. L. 100–690, § 7601(b)(2)(B), in intro- Subsec. (p)(3)(A). Pub. L. 98–378, § 21(f)(2), substituted
ductory provisions substituted ‘‘(5), or (8)’’ for ‘‘or (5)’’ ‘‘(10), or (11)’’ for ‘‘or (10)’’.
and ‘‘(i)(3)(B)(i) or (8)’’ for ‘‘(i)(3)(B)(i),’’. Pub. L. 98–369, § 2653(b)(3)(B)(i), substituted ‘‘(9), or
Pub. L. 100–647, § 8008(c)(2)(A)(ii), (iii), in concluding (10)’’ for ‘‘or (9)’’.
provisions substituted ‘‘(m)(2), (4), or (6)’’ for ‘‘(m)(2) or Pub. L. 98–369, § 453(b)(1), which directed that ‘‘(5), (7),
(4)’’ and inserted at end ‘‘For purposes of applying this (8), or (9)’’ be substituted for ‘‘(5), or (7)’’, was executed
paragraph in any case to which subsection (m)(6) ap- by substituting ‘‘(5), (7), (8), or (9)’’ for ‘‘(5), (7), or (8)’’
plies, the term ‘return information’ includes related to reflect the probable intent of Congress.
blood donor records (as defined in section 1141(h)(2) of Subsec. (p)(4). Pub. L. 98–378, § 21(f)(3), substituted
the Social Security Act).’’ ‘‘(10), or (11)’’ for ‘‘or (10)’’ in provisions preceding sub-
Pub. L. 100–485, § 701(b)(2)(B), substituted ‘‘(10), or par. (A).
(11)’’ for ‘‘(10), (11), or (12)’’ in introductory provisions. Pub. L. 98–369, § 2653(b)(3)(B)(ii), substituted ‘‘(l)(1),
Subsec. (p)(4)(F)(i). Pub. L. 100–647, § 8008(c)(2)(A)(i)(I), (2), (3), (5), or (10)’’ for ‘‘(l)(1), (2), (3), or (5)’’ in provi-
substituted ‘‘manner,’’ for ‘‘manner; and’’. sions preceding subpar. (A).
Subsec. (p)(4)(F)(ii). Pub. L. 100–690, § 7601(b)(2)(C), Pub. L. 98–369, § 453(b)(2), which directed that ‘‘(7), (8),
substituted ‘‘(5), or (8)’’ for ‘‘or (5)’’. or (9)’’ be substituted for ‘‘or (7)’’ in provisions pre-
Pub. L. 100–485, § 701(b)(2)(B), substituted ‘‘(10), or ceding subpar. (A), was executed by substituting ‘‘(7),
(11)’’ for ‘‘(10), (11), or (12)’’. (8), or (9)’’ for ‘‘(7), or (8)’’ to reflect the probable intent
Subsec. (p)(4)(F)(iii). Pub. L. 100–647, § 8008(c)(2)(A)(i), of Congress.
added cl. (iii). Subsec. (p)(4)(F)(i). Pub. L. 98–369, § 453(b)(3), which di-
1986—Subsec. (b)(5). Pub. L. 99–514, § 1568(a)(1), amend- rected that ‘‘(l)(6), (7), (8), or (9)’’ be substituted for
ed par. (5) generally. Prior to amendment, par. (5) read ‘‘(l)(6) or (7)’’, was executed by substituting ‘‘(l)(6), (7),
as follows: ‘‘The term ‘State’ means any of the 50 (8), or (9)’’ for ‘‘(l)(6), (7), or (8)’’ to reflect the probable
States, the District of Columbia, the Commonwealth of intent of Congress.
Puerto Rico, the Virgin Islands, the Canal Zone, Guam, Subsec. (p)(4)(F)(ii). Pub. L. 98–378, § 21(f)(4), sub-
American Samoa, the Commonwealth of the Northern stituted ‘‘(10), or (11)’’ for ‘‘or (10)’’.
Mariana Islands, and the Trust Territory of the Pacific Pub. L. 98–369, § 2653(b)(3)(B)(iii), substituted ‘‘(l)(1),
Islands.’’ (2), (3), (5), or (10)’’ for ‘‘(l)(1), (2), (3), or (5)’’.
Subsec. (b)(10). Pub. L. 99–514, § 1568(a)(2), added par. 1983—Subsec. (h)(6). Pub. L. 98–21, § 121(c)(3)(A), added
(10). par. (6).
Subsec. (e)(1)(A)(iv). Pub. L. 99–514, § 1411(b), added cl. Subsec. (m)(2). Pub. L. 97–452 substituted ‘‘sections
(iv). 3711, 3717, and 3718 of title 31’’ for ‘‘section 3 of the Fed-
Subsec. (l)(7)(D)(v). Pub. L. 99–514, § 1899A(53), sub- eral Claims Collection Act of 1966 (31 U.S.C. 952)’’, wher-
stituted ‘‘this title’’ for ‘‘this Code’’. ever appearing.
Subsec. (l)(12). Pub. L. 99–335, § 310(a), added par. (12). Subsec. (p)(4). Pub. L. 98–21, § 121(c)(3)(B), inserted
Subsec. (p)(3)(A). Pub. L. 99–335, § 310(b)(1), sub-
‘‘(h)(6),’’ after ‘‘(h)(2),’’ in introductory provisions.
stituted ‘‘(10), (11), or (12)’’ for ‘‘(10), or (11)’’.
Subsec. (p)(4)(F)(ii). Pub. L. 98–21, § 121(c)(3)(B), in-
Subsec. (p)(4). Pub. L. 99–335, § 310(b)(2), substituted
serted ‘‘(h)(6),’’ after ‘‘(h)(2),’’.
‘‘(10), (11), or (12)’’ for ‘‘(10), or (11)’’ in provisions pre-
1982—Subsec. (a)(3). Pub. L. 97–365, § 8(c)(1), sub-
ceding subpar. (A) and in subpar. (F)(ii).
stituted ‘‘paragraph (2) or (4)(B) of subsection (m)’’ for
Subsec. (p)(5). Pub. L. 99–386 substituted ‘‘year’’ for
‘‘subsection (m)(4)(B)’’.
‘‘quarter’’.
1985—Subsec. (m)(4). Pub. L. 99–92, § 8(h)(1), inserted Subsec. (i)(1) to (5). Pub. L. 97–248, § 356(a), added pars.
‘‘administered by the Department of Education’’ in (1) to (5). Former pars. (1) to (5) were struck out.
heading. Subsec. (i)(6). Pub. L. 97–248, § 356(a), added par. (6).
Subsec. (m)(5). Pub. L. 99–92, § 8(h)(2), added par. (5). Former par. (6) redesignated (7).
1984—Subsec. (a)(2). Pub. L. 98–369, § 2651(k)(2), sub- Subsec. (i)(7). Pub. L. 97–258, § 3(f)(4), substituted ‘‘sec-
stituted ‘‘, any local child support enforcement agency, tion 713 of title 31, United States Code’’ for ‘‘section 117
or any local agency administering a program listed in of the Budget and Accounting Procedures Act of 1950
subsection (l)(7)(D)’’ for ‘‘or of any local child support (31 U.S.C. 67)’’ in subpar. (A)(i). Notwithstanding the di-
enforcement agency’’. rectory language that amendment be made to subsec.
Subsec. (d)(1). Pub. L. 98–369, § 449(a), substituted ‘‘44, (i)(6), the amendment was executed to subsec. (i)(7) to
45, 51’’ for ‘‘44, 51’’. reflect the probable intent of Congress and the inter-
Subsec. (l)(5). Pub. L. 98–369, § 2663(j)(5)(E), substituted vening redesignation of subsec. (i)(6) as (i)(7) by Pub. L.
‘‘Secretary of Health and Human Services’’ for ‘‘Sec- 97–248.
retary of Health, Education, and Welfare’’ in heading Pub. L. 97–248, §§ 356(a), 358(a), (b), redesignated
and text. former par. (6) as (7) and, in par. (7) as so redesignated,
Subsec. (l)(6)(A)(i). Pub. L. 98–378, § 19(b)(1), inserted substituted ‘‘subparagraph (C)’’ for ‘‘subparagraph (B)’’
‘‘social security account number (or numbers, if the in- in subpar. (A), added subpar. (B), redesignated former
dividual involved has more than one such number),’’. subpar. (B) as (C), and in subpar. (C) as so redesignated
Subsec. (l)(7). Pub. L. 98–369, § 2651(k)(1), substituted substituted ‘‘subparagraph (A) or (B)’’ for ‘‘subpara-
provisions relating to information disclosure to Fed- graph (A)’’.
eral, State and local agencies administering programs Subsec. (l)(3). Pub. L. 97–365, § 7(a), substituted provi-
under the Social Security Act or the Food Stamp Act sions relating to the disclosure to heads of Federal
of 1977 for former provisions which related to informa- agencies administering Federal loan programs whether
tion disclosure by the Social Security Administration or not an applicant for a loan under such program has
to the Department of Agriculture and State food stamp a tax delinquent account, for provisions which related
agencies. to disclosure of returns and return information to Pri-
Pub. L. 98–369, § 453(b)(5), amended directory language vacy Protection Study Commission.
of Pub. L. 96–249, § 127(a)(1). See 1980 Amendment note Subsec. (l)(4)(A)(ii). Pub. L. 97–258, § 3(f)(5), sub-
below. stituted ‘‘section 330 of title 31, United States Code’’ for
Subsec. (l)(8). Pub. L. 98–369, § 453(b)(6), directed that ‘‘section 3 of the Act of July 7, 1884 (23 Stat. 258; 31
the par. (7) added by Pub. L. 96–265 be redesignated as U.S.C. 1026)’’.
par. (8). See 1980 Amendment note below. Subsec. (m)(2). Pub. L. 97–365, § 8(a), designated exist-
Subsec. (l)(8)(A). Pub. L. 98–378, § 19(b)(2), substituted ing provisions as subpar. (A), inserted reference to ex-
‘‘social security account numbers, net earnings’’ for ception provided by subpar. (B) and substituted ‘‘dis-
‘‘net earnings’’. close the mailing address of a taxpayer for use by offi-
Page 3465 TITLE 26—INTERNAL REVENUE CODE § 6103
cers, employees, or agents of a Federal agency for pur- Commissioner of Education, designated existing provi-
poses of locating such taxpayer’’ for ‘‘disclose the mail- sions in part as cl. (ii), and added cl. (i).
ing address of a taxpayer to officers and employees of Subsec. (p)(3)(A). Pub. L. 96–265, § 408(a)(2)(A), as
an agency personally and directly engaged in, and sole- amended by Pub. L. 96–611, § 11(a)(2)(B)(i), substituted
ly for their use in, preparation for any administrative ‘‘(l)(1), (4)(B), (5), (7), or (8)’’ for ‘‘(l)(1), (4)(B), (5), or
or judicial proceeding (or investigation which may re- (7)’’. Section 408(a)(2)(A) of Pub. L. 96–265 was amended
sult in such a proceeding)’’, and added subpar. (B). by Pub. L. 96–611 to reflect the redesignations of subsec.
Pub. L. 97–258, § 3(f)(6), substituted ‘‘section 3711 of (l)(7) and (8) by Pub. L. 96–611.
title 31, United States Code’’ for ‘‘section 3 of the Fed- Pub. L. 96–249, § 127(a)(2)(A), substituted ‘‘(l)(1), (4)(B),
eral Claims Collection Act of 1966’’. (5), or (7)’’ for ‘‘(l)(1) or (4)(B) or (5)’’.
Subsec. (p)(3)(A). Pub. L. 97–248, § 356(b)(1)(A), sub- Subsec. (p)(4). Pub. L. 96–265, § 408(a)(2)(B), as amend-
stituted ‘‘(7)(A)(ii)’’ for ‘‘(6)(A)(ii)’’. ed by Pub. L. 96–611, § 11(a)(2)(B)(ii), substituted ‘‘(l)(3),
Subsec. (p)(3)(C)(i). Pub. L. 97–365, § 7(b)(1), sub- (6), (7), or (8)’’ for ‘‘(l)(3), (6), or (7)’’ in introductory pro-
stituted ‘‘(l)(6)’’ for ‘‘(l)(3) or (6)’’. visions. Section 408(a)(2)(B) of Pub. L. 96–265 was
Pub. L. 97–248, § 356(b)(1)(B), inserted ‘‘, (i)(3)(B)(i),’’ amended by Pub. L. 96–611 to reflect the redesignations
after ‘‘described in subsection (d)’’. of subsec. (l)(7) and (8) by Pub. L. 96–611.
Subsec. (p)(3)(C)(i)(II). Pub. L. 97–248, § 356(b)(1)(C), in- Pub. L. 96–249, § 127(a)(2)(B), substituted ‘‘(l)(3), (6), or
serted ‘‘or otherwise’’ after ‘‘such requests’’. (7)’’ for ‘‘(l)(3) or (6)’’ in provisions preceding subpar.
Subsec. (p)(4). Pub. L. 97–365, § 7(b)(2), substituted (A).
‘‘(l)(1), (2), (3),’’ for ‘‘(l)(1), (2),’’ and ‘‘(l)(6),’’ for ‘‘(l)(3), Subsec. (p)(4)(F)(i). Pub. L. 96–265, § 408(a)(2)(C), as
(6),’’ in introductory provisions, and in subpar. (F)(ii) amended by Pub. L. 96–611, § 11(a)(2)(B)(iii), substituted
substituted ‘‘(l)(1), (2), (3), or (5), or (o)(1),’’ for ‘‘(l)(1), ‘‘(l)(6), (7), or (8)’’ for ‘‘(l)(6) or (7)’’. Section 408(a)(2)(C)
(2), or (5), or (o)(1), the commission described in sub- of Pub. L. 96–265 was amended by Pub. L. 96–611 to re-
section (l)(3)’’. flect the redesignations of subsec. (l)(7) and (8) by Pub.
Pub. L. 97–365, § 8(b), inserted last sentence providing L. 96–611.
that in the case of any agency which receives any mail- Pub. L. 96–249, 127(a)(2)(C), substituted ‘‘(l)(6) or (7)’’
ing address under subsection (m)(2) or (4) and which dis- for ‘‘(l)(6)’’.
closes any such mailing address to any agent, this 1978—Subsec. (a)(3). Pub. L. 95–600, § 701(bb)(1)(B), in-
paragraph shall apply to such agency and each such serted ‘‘, subsection (m)(4)(B),’’ after ‘‘subsection
agent (except that, in the case of an agent, any report (e)(1)(D)(iii)’’.
to the Secretary or other action with respect to the Subsec. (d). Pub. L. 95–600, § 701(bb)(2), inserted ‘‘31,’’
Secretary shall be made or taken through such agen- after ‘‘21, 23, 24,’’.
cy). Subsec. (h)(2). Pub. L. 95–600, § 503(a), substituted ‘‘In
Pub. L. 97–248, § 356(b)(1)(D), (E), substituted ‘‘(i)(1), a matter involving tax administration, a’’ for ‘‘A’’, ‘‘of-
(2), (3), or (5)’’ for ‘‘(i)(1), (2), or (5)’’ wherever appear- ficers and employees’’ for ‘‘attorneys’’ after ‘‘open to
ing, and inserted ‘‘, (i)(3)(B)(i),’’ after ‘‘(d)’’ wherever inspection by or disclosure to’’, inserted ‘‘any pro-
appearing. ceeding before a Federal grand jury or’’ after ‘‘for their
Subsec. (p)(6)(B)(i). Pub. L. 97–248, § 356(b)(1)(F), sub- use in’’, and struck out ‘‘in a matter involving tax ad-
stituted ‘‘subsection (i)(7)(A)(ii)’’ for ‘‘subsection ministration’’ after ‘‘or any Federal or State court’’.
(i)(6)(A)(ii)’’. Subsec. (h)(2)(A). Pub. L. 95–600, § 503(b)(1), sub-
1981—Subsec. (b)(2). Pub. L. 97–34 inserted prohibition stituted ‘‘the proceeding’’ for ‘‘such proceeding’’ and
against disclosure of methods for selection of tax re- inserted ‘‘or the proceeding arose out of, or in connec-
turns for audit. tion with, determining the taxpayer’s civil or criminal
1980—Subsec. (d). Pub. L. 96–598 designated existing liability, or the collection of such civil liability in re-
provision as par. (1), inserted heading ‘‘In general’’ and spect of any tax imposed under this title’’.
in text substituted ‘‘to receive the returns’’ for ‘‘to re- Subsec. (h)(4)(A). Pub. L. 95–600, § 503(b)(2), sub-
ceive the return’’, and added par. (2). stituted ‘‘the taxpayer is a party to the proceeding, or
Subsec. (e)(4). Pub. L. 96–589, § 3(c)(1), added par. (4). the proceeding arose out of, or in connection with, de-
Former par. (4), relating to public inspection of returns termining the taxpayer’s civil or criminal liability, or
of persons whose property was in the hands of a trustee the collection of such civil liability, in respect of any
in bankruptcy or receiver, was struck out. tax imposed under this title’’ for ‘‘if the taxpayer is a
Subsec. (e)(5). Pub. L. 96–589, § 3(c)(1), added par. (5). party to such proceeding’’.
Former par. (5) redesignated (6). Subsec. (i)(2), (3). Pub. L. 95–600, § 701(bb)(3), (4), in-
Subsec. (e)(6). Pub. L. 96–589, § 3(c)(1), (2), redesignated serted provisions relating to name and address of tax-
former par. (5) as (6), and in par. (6) as so redesignated, payer not being treated as return information.
inserted reference to par. (5). Former par. (6) redesig- Subsec. (k)(4). Pub. L. 95–600, § 701(bb)(5), struck out
nated (7). reference to income tax in heading and inserted provi-
Subsec. (e)(7). Pub. L. 96–589, § 3(c)(1), redesignated sions relating to gift and estate tax and exchange of
former par. (6) as (7). tax information.
Subsec. (l)(7). Pub. L. 96–249, § 127(a)(1), as amended by Subsec. (m). Pub. L. 95–600, § 701(bb)(1)(A), reenacted
Pub. L. 96–611, § 11(a)(1), and Pub. L. 98–369, § 453(b)(5), pars. (1) to (3) without change and added par. (4).
added par. (7). Paragraph as originally enacted by Pub. 1977—Subsec. (m). Pub. L. 95–210 changed the state-
L. 96–249 was designated subsec. (i)(7), but was redesig- ment in the existing provisions describing the Sec-
nated subsec. (l)(7) through amendment by Pub. L. retary’s authority by substituting provisions that the
96–611 and Pub. L. 98–369. Secretary ‘‘may disclose’’ for provisions under which
Subsec. (l)(8). Pub. L. 96–265, § 408(a)(1), as amended by the Secretary was ‘‘authorized to disclose’’, inserted
Pub. L. 96–611, § 11(a)(2)(A), added par. (8). Paragraph as headings at beginning of existing pars. (1) and (2), and
originally enacted by Pub. L. 96–265 was designated (7), added par. (3).
but was redesignated (8) through the amendment by 1976—Pub. L. 94–455 among other changes, substituted
Pub. L. 96–611. provisions treating income tax returns as public
Subsec. (m)(4)(A). Pub. L. 96–499 substituted ref- records and allowing inspection only under regulation
erences to Secretary of Education for references to approved by the President except in certain enumer-
Commissioner of Education, designated existing provi- ated situations for provisions treating return informa-
sions in part as cl. (i) and, as so designated, inserted tion as confidential and not subject to disclosure ex-
reference to part B of title IV of the Higher Education cept in limited situations and inserted provisions defin-
Act of 1965, added cl. (ii), and provided that such disclo- ing ‘‘return’’ and ‘‘return information’’ and provisions
sures were for use only by officers, employees, or prohibiting tax information from being furnished by
agents of the Department of Education. the Internal Revenue Service to another agency unless
Subsec. (m)(4)(B). Pub. L. 96–499 substituted ref- the other agency establishes procedures for safe-
erences to Secretary of Education for references to guarding the information it receives.
§ 6103 TITLE 26—INTERNAL REVENUE CODE Page 3466
Subsec. (g). Pub. L. 94–202 added subsec. (g) relating Pub. L. 116–25, title II, § 2202(c), July 1, 2019, 133 Stat.
to disclosure of information to Secretary of Health, 1012, provided that: ‘‘The amendments made by this
Education, and Welfare. section [amending this section] shall apply to disclo-
1974—Subsec. (g). Pub. L. 93–406 added subsec. (g) re- sures made after the date which is 180 days after the
lating to disclosure of information with respect to de- date of the enactment of this Act [July 1, 2019].’’
ferred compensation plans.
1966—Pub. L. 89–713 substituted ‘‘disclosure of infor- EFFECTIVE DATE OF 2016 AMENDMENT
mation as to persons filing income tax returns’’ for Pub. L. 114–184, § 2(c), June 30, 2016, 130 Stat. 537, pro-
‘‘lists of taxpayers’’ in section catchline and, in subsec. vided that: ‘‘The amendments made by this section
(f), substituted provisions authorizing the furnishing to [amending this section and section 7213 of this title]
an inquirer of the information as to whether or not a shall apply to disclosures made after the date of the en-
person has filed an income tax return in a designated actment of this Act [June 30, 2016].’’
internal revenue district for a particular taxable year
for provisions directing the preparation of lists con- EFFECTIVE DATE OF 2015 AMENDMENT
taining the name and post-office address of each person
making an income tax return in an internal revenue Pub. L. 114–113, div. Q, title IV, § 403(b), Dec. 18, 2015,
district to be made available for public inspection in 129 Stat. 3118, provided that: ‘‘The amendment made by
the office of the principal internal revenue officer for this section [amending this section] shall apply to dis-
the internal revenue district in which the return was closures made on or after the date of the enactment of
filed. this Act [Dec. 18, 2015].’’
1965—Subsec. (a)(2). Pub. L. 89–44 substituted ‘‘B and Pub. L. 114–94, div. C, title XXXII, § 32102(g)(3), Dec. 4,
C’’ for ‘‘B, C, and D’’. 2015, 129 Stat. 1736, provided that: ‘‘The amendment
1964—Subsec. (a)(2). Pub. L. 88–563 inserted reference made by subsection (d) [amending this section] shall
to chapter 41. apply to disclosures made after the date of the enact-
ment of this Act [Dec. 4, 2015].’’
Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2013 AMENDMENT
CHANGE OF NAME Pub. L. 112–240, title II, § 209(c), Jan. 2, 2013, 126 Stat.
Words ‘‘magistrate judge’’ substituted for ‘‘mag- 2326, provided that: ‘‘The amendments made by this
istrate’’ wherever appearing in subsec. (i) pursuant to section [amending this section and section 7213 of this
section 321 of Pub. L. 101–650, set out as a note under title] shall take effect on the date of the enactment of
section 631 of Title 28, Judiciary and Judicial Proce- this Act [Jan. 2, 2013].’’
dure.
EFFECTIVE DATE OF 2010 AMENDMENT
EFFECTIVE DATE OF 2020 AMENDMENT
Pub. L. 111–198, § 4(e), July 2, 2010, 124 Stat. 1357, pro-
Pub. L. 116–260, div. N, title II, § 283(c), Dec. 27, 2020, vided that: ‘‘The amendments made by this section
134 Stat. 1985, provided that: ‘‘The amendments made [amending this section] shall apply to disclosures made
by this section [amending this section, section 7213 of after the date of the enactment of this Act [July 2,
this title, and section 1306 of Title 42, The Public 2010].’’
Health and Welfare] shall apply to disclosures made on
or after the date of the enactment of this Act [Dec. 27, EFFECTIVE DATE OF 2009 AMENDMENT
2020].’’ Except as otherwise provided, amendment by Pub. L.
Pub. L. 116–260, div. N, title II, § 284(a)(4), Dec. 27, 2020, 111–3 effective Apr. 1, 2009, see section 3 of Pub. L. 111–3,
134 Stat. 1986, provided that: ‘‘The amendments made set out as an Effective Date note under section 1396 of
by this subsection [amending this section] shall apply Title 42, The Public Health and Welfare.
to disclosures made after the date of the enactment of Pub. L. 111–3, title VII, § 702(f)(3), Feb. 4, 2009, 123
the FUTURE Act (Public Law 116–91) [Dec. 19, 2019].’’ Stat. 111, provided that: ‘‘The amendments made by
Pub. L. 116–260, div. FF, title I, § 102(c), Dec. 27, 2020,
this subsection [amending this section] shall apply on
134 Stat. 3084, provided that: ‘‘The amendments made
or after the date of the enactment of this Act [Feb 4,
by this section [amending this section, section 7213 of
2009].’’
this title, and section 1306 of Title 42, The Public
Health and Welfare] shall apply to disclosures made on EFFECTIVE DATE OF 2008 AMENDMENT
or after the date of the enactment of this Act [Dec. 27,
2020].’’ Pub. L. 110–428, § 2(d), Oct. 15, 2008, 122 Stat. 4840, pro-
Pub. L. 116–260, div. FF, title I, § 103(a)(4), Dec. 27, vided that: ‘‘The amendments made by this section
2020, 134 Stat. 3086, provided that: ‘‘The amendments [amending this section and section 7803 of this title]
made by this subsection [amending this section] shall shall apply to disclosures made after December 31,
apply to disclosures made after the date of the enact- 2008.’’
ment of the FUTURE Act (Public Law 116–91) [Dec. 19, Pub. L. 110–343, div. C, title IV, § 402(c), Oct. 3, 2008,
2019].’’ 122 Stat. 3876, provided that: ‘‘The amendments made
Pub. L. 116–136, div. A, title III, § 3516(b), Mar. 27, 2020, by this section [amending this section] shall apply to
134 Stat. 407, provided that: ‘‘The amendments made by disclosures after the date of the enactment of this Act
this section [amending this section] shall apply as if in- [Oct. 3, 2008].’’
cluded in the enactment of the FUTURE Act (Public Amendment by Pub. L. 110–328 applicable to refunds
Law 116–91).’’ payable under section 6402 of this title on or after Sept.
30, 2008, see section 3(e) of Pub. L. 110–328, set out as a
EFFECTIVE DATE OF 2019 AMENDMENT note under section 3304 of this title.
Pub. L. 116–91, § 3(d), Dec. 19, 2019, 133 Stat. 1192, pro- Amendment of this section and repeal of Pub. L.
vided that: ‘‘The amendments made by this section 110–234 by Pub. L. 110–246 effective May 22, 2008, the
[amending this section] shall apply to disclosures after date of enactment of Pub. L. 110–234, except as other-
the date of the enactment of this Act [Dec. 19, 2019].’’ wise provided, see section 4 of Pub. L. 110–246, set out
Pub. L. 116–25, title I, § 1405(c)(1), July 1, 2019, 133 as a note under section 8701 of Title 7, Agriculture.
Stat. 1000, provided that: ‘‘The amendments made by Amendment by section 4002(b)(1)(B), (H), (2)(O) of
subsection (a) [amending this section and section 7213 Pub. L. 110–246 effective Oct. 1, 2008, see section 4407 of
of this title] shall apply to disclosures made after the Pub. L. 110–246, set out as a note under section 1161 of
date of the enactment of this Act [July 1, 2019].’’ Title 2, The Congress.
Pub. L. 116–25, title II, § 2004(c), July 1, 2019, 133 Stat. Pub. L. 110–245, title I, § 108(c), June 17, 2008, 122 Stat.
1004, provided that: ‘‘The amendments made by this 1631, provided that: ‘‘The amendment made by sub-
section [amending this section] shall apply to disclo- section (a) [amending this section] shall apply to re-
sures made after December 31, 2022.’’ quests made after September 30, 2008.’’
Page 3467 TITLE 26—INTERNAL REVENUE CODE § 6103
EFFECTIVE DATE OF 2007 AMENDMENT section (a) [amending this section] shall apply to re-
quests made after September 30, 2003.’’
Pub. L. 110–142, § 8(c)(2), Dec. 20, 2007, 121 Stat. 1807,
provided that: ‘‘The amendment made by this sub- EFFECTIVE DATE OF 2002 AMENDMENTS
section [amending this section] shall take effect on the
date of the enactment of this Act [Dec. 20, 2007].’’ Amendment by Pub. L. 107–296 effective 60 days after
Amendment by Pub. L. 110–28 applicable to returns Nov. 25, 2002, see section 4 of Pub. L. 107–296, set out as
prepared after May 25, 2007, see section 8246(c) of Pub. an Effective Date note under section 101 of Title 6, Do-
L. 110–28, set out as a note under section 6060 of this mestic Security.
title. Pub. L. 107–147, title IV, § 416(c)(2), Mar. 9, 2002, 116
Stat. 55, provided that: ‘‘The amendments made by this
EFFECTIVE DATE OF 2006 AMENDMENT subsection [amending this section] shall take effect on
the date of the enactment of this Act [Mar. 9, 2002].’’
Pub. L. 109–432, div. A, title I, § 122(a)(2), Dec. 20, 2006, Pub. L. 107–134, title II, § 201(d), Jan. 23, 2002, 115 Stat.
120 Stat. 2944, provided that: ‘‘The amendment made by 2444, provided that: ‘‘The amendments made by this
paragraph (1) [amending this section] shall apply to section [amending this section and sections 6105 and
disclosures after December 31, 2006.’’ 7213 of this title] shall apply to disclosures made on or
Pub. L. 109–432, div. A, title I, § 122(b)(2), Dec. 20, 2006, after the date of the enactment of this Act [Jan. 23,
120 Stat. 2944, provided that: ‘‘The amendments made 2002].’’
by paragraph (1) [amending this section] shall apply to
disclosures after December 31, 2006.’’ EFFECTIVE DATE OF 2000 AMENDMENT
Pub. L. 109–432, div. A, title I, § 122(c)(2), Dec. 20, 2006,
Amendment by section 1(a)(7) [title III, § 304(a)] of
120 Stat. 2944, provided that: ‘‘The amendment made by
Pub. L. 106–554 effective Dec. 21, 2000, see section 1(a)(7)
paragraph (1) [amending this section] shall apply to re-
[title III, § 304(d)] of Pub. L. 106–554, set out as a note
quests made after December 31, 2006.’’
under section 6110 of this title.
Pub. L. 109–432, div. A, title IV, § 421(c), Dec. 20, 2006,
Amendment by section 1(a)(7) [title III, § 313(c)] of
120 Stat. 2972, provided that: ‘‘The amendments made
Pub. L. 106–554 effective as if included in the provisions
by this section [amending this section] shall apply to
of the Internal Revenue Service Restructuring and Re-
disclosures made after December 31, 2006.’’
form Act of 1998, Pub. L. 105–206, to which such amend-
Pub. L. 109–280, title XII, § 1224(c), Aug. 17, 2006, 120
ment relates, see section 1(a)(7) [title III, § 313(f)] of
Stat. 1093, provided that: ‘‘The amendments made by
Pub. L. 106–554, set out as a note under section 6015 of
this section [amending this section and sections 6104,
this title.
7213, 7213A, and 7431 of this title] shall take effect on
the date of the enactment of this Act [Aug. 17, 2006] but EFFECTIVE DATE OF 1999 AMENDMENT
shall not apply to requests made before such date.’’
Pub. L. 106–170, title V, § 521(a)(3), Dec. 17, 1999, 113
EFFECTIVE DATE OF 2005 AMENDMENT Stat. 1925, provided that: ‘‘The amendments made by
this subsection [amending this section and section 6110
Pub. L. 109–135, title III, § 305(a)(2), Dec. 21, 2005, 119 of this title] shall take effect on the date of the enact-
Stat. 2609, provided that: ‘‘The amendment made by ment of this Act [Dec. 17, 1999].’’
paragraph (1) [amending this section] shall apply to
disclosures after December 31, 2005.’’ EFFECTIVE DATE OF 1998 AMENDMENTS
Pub. L. 109–135, title III, § 305(b)(2), Dec. 21, 2005, 119
Amendment by section 4002(a), (h) of Pub. L. 105–277
Stat. 2609, provided that: ‘‘The amendments made by
effective as if included in the provision of the Internal
paragraph (1) [amending this section] shall apply to
Revenue Service Restructuring and Reform Act of 1998,
disclosures after December 31, 2005.’’
Pub. L. 105–206, to which such amendment relates, see
Pub. L. 109–135, title III, § 305(c)(2), Dec. 21, 2005, 119
section 4002(k) of Pub. L. 105–277, set out as a note
Stat. 2609, provided that: ‘‘The amendment made by
under section 1 of this title.
paragraph (1) [amending this section] shall apply to re-
Pub. L. 105–277, div. J, title IV, § 4006(a)(3), Oct. 21,
quests made after December 31, 2005.’’
1998, 112 Stat. 2681–912, provided that: ‘‘The amend-
Pub. L. 109–135, title IV, § 406(b), Dec. 21, 2005, 119 Stat.
ments made by this subsection [amending this section]
2634, provided that: ‘‘The amendment made by this sec-
shall apply to requests made on or after the date of the
tion [amending this section] shall take effect as if in-
enactment of this Act [Oct. 21, 1998].’’
cluded in section 201 of the Victims of Terrorism Tax
Amendment by section 1101(b) of Pub. L. 105–206 effec-
Relief Act of 2001 [Pub. L. 107–134].’’
tive July 22, 1998, see section 1101(d) of Pub. L. 105–206,
EFFECTIVE DATE OF 2004 AMENDMENTS set out as a note under section 7802 of this title.
Pub. L. 105–206, title III, § 3702(c), July 22, 1998, 112
Amendment by Pub. L. 108–357 applicable to disclo- Stat. 777, provided that: ‘‘The amendments made by
sures of return or return information with respect to this section [amending this section] shall apply to re-
taxable years beginning after Dec. 31, 2004, see section quests made by the Archivist of the United States after
413(d)(2) of Pub. L. 108–357, set out as an Effective and the date of the enactment of this Act [July 22, 1998].’’
Termination Dates of 2004 Amendments note under sec- Pub. L. 105–206, title III, § 3708(b), July 22, 1998, 112
tion 1 of this title. Stat. 779, provided that: ‘‘The amendment made by this
Pub. L. 108–311, title III, § 311(b), Oct. 4, 2004, 118 Stat. section [amending this section] shall take effect on the
1181, provided that: ‘‘The amendment made by this sec- date of the enactment of this Act [July 22, 1998].’’
tion [amending this section] shall take effect on the Pub. L. 105–206, title III, § 3711(d), July 22, 1998, 112
date of the enactment of this Act [Oct. 4, 2004].’’ Stat. 781, provided that: ‘‘The amendments made by
Pub. L. 108–311, title III, § 320(c), Oct. 4, 2004, 118 Stat. this section [amending this section and section 6402 of
1182, provided that: this title] (other than subsection (d)) shall apply to re-
‘‘(1) IN GENERAL.—The amendments made by sub- funds payable under section 6402 of the Internal Rev-
section (a) [amending this section] shall apply to dis- enue Code of 1986 after December 31, 1999.’’
closures on or after the date of the enactment of this Pub. L. 105–206, title VI, § 6019(d), July 22, 1998, 112
Act [Oct. 4, 2004]. Stat. 823, provided that: ‘‘The amendments made by
‘‘(2) SUBSECTION (b).—The amendment made by sub- this section [amending this section and section 6104 of
section (b) [amending this section] shall take effect as this title] shall take effect on the date of the enact-
if included in section 201 of the Victims of Terrorism ment of this Act [July 22, 1998].’’
Tax Relief Act of 2001 [Pub. L. 107–134].’’ Amendment by section 6023(22) of Pub. L. 105–206 ef-
fective July 22, 1998, see section 6023(32) of Pub. L.
EFFECTIVE DATE OF 2003 AMENDMENT
105–206, set out as a note under section 34 of this title.
Pub. L. 108–89, title II, § 201(b), Oct. 1, 2003, 117 Stat. Amendment by sections 6007(f)(4), 6009(d), and
1132, provided that: ‘‘The amendment made by sub- 6012(b)(2), (4) of Pub. L. 105–206 effective, except as oth-
§ 6103 TITLE 26—INTERNAL REVENUE CODE Page 3468
erwise provided, as if included in the provisions of the Pub. L. 103–296, title III, § 311(c), Aug. 15, 1994, 108
Taxpayer Relief Act of 1997, Pub. L. 105–34, to which Stat. 1526, provided that: ‘‘The amendments made by
such amendment relates, see section 6024 of Pub. L. this section [amending this section and section 1306 of
105–206, set out as a note under section 1 of this title. Title 42, The Public Health and Welfare] shall apply
with respect to requests for information made after the
EFFECTIVE DATE OF 1997 AMENDMENTS
date of the enactment of this Act [Aug. 15, 1994].’’
Pub. L. 105–34, title X, § 1023(b), Aug. 5, 1997, 111 Stat.
923, provided that: ‘‘The amendment made by sub- EFFECTIVE DATE OF 1993 AMENDMENTS
section (a) [amending this section] shall take effect on Pub. L. 103–182, title V, § 522(c)(1), Dec. 8, 1993, 107
the date of the enactment of this Act [Aug. 5, 1997].’’ Stat. 2161, which provided that the amendments made
Pub. L. 105–34, title X, § 1026(c), Aug. 5, 1997, 111 Stat. by section 522 of Pub. L. 103–182 took effect on the date
925, provided that: ‘‘The amendments made by this sec- the North American Free Trade Agreement entered
tion [amending this section and section 552a of Title 5, into force with respect to the United States (Jan. 1,
Government Organization and Employees] shall apply 1994), was repealed by Pub. L. 116–113, title VI, § 601,
to levies issued after the date of the enactment of this Jan. 29, 2020, 134 Stat. 78, effective on the date the
Act [Aug. 5, 1997].’’ USMCA entered into force (July 1, 2020).
Amendment by section 1201(b)(2) of Pub. L. 105–34 ap- Pub. L. 103–66, title XIII, § 13401(b), Aug. 10, 1993, 107
plicable to taxable years beginning after Dec. 31, 1997, Stat. 563, provided that: ‘‘The amendment made by sub-
see section 1201(c) of Pub. L. 105–34, set out as a note section (a) [amending this section] shall take effect on
under section 59 of this title. the date of the enactment of this Act [Aug. 10, 1993].’’
Pub. L. 105–34, title XII, § 1205(d), Aug. 5, 1997, 111 Pub. L. 103–66, title XIII, § 13402(c), Aug. 10, 1993, 107
Stat. 998, provided that: ‘‘The amendments made by Stat. 565, provided that: ‘‘The amendments made by
this section [amending this section and sections 6311 this section [amending this section] shall take effect on
and 7431 of this title] shall take effect on the day 9 the date of the enactment of this Act [Aug. 10, 1993].’’
months after the date of the enactment of this Act Pub. L. 103–66, title XIII, § 13403(c), Aug. 10, 1993, 107
[Aug. 5, 1997].’’ Stat. 565, provided that: ‘‘The amendments made by
Pub. L. 105–34, title XII, § 1283(c), Aug. 5, 1997, 111 this section [amending this section] shall take effect on
Stat. 1038, provided that: ‘‘The amendments made by the date of the enactment of this Act [Aug. 10, 1993].’’
this section [amending this section] shall apply to judi- Pub. L. 103–66, title XIII, § 13444(b), Aug. 10, 1993, 107
cial proceedings commenced after the date of the en- Stat. 570, provided that:
actment of this Act [Aug. 5, 1997].’’ ‘‘(1) IN GENERAL.—Except as provided in paragraph (2),
Amendment by section 5514(a)(1), (2) of Pub. L. 105–33
the amendment made by subsection (a) [amending this
effective as if included in section 110 of the Personal
section] shall take effect on the date one year after the
Responsibility and Work Opportunity Reconciliation
date of the enactment of this Act [Aug. 10, 1993].
Act of 1996, Pub. L. 104–193, at the time such section 110
‘‘(2) SPECIAL RULE.—The amendment made by sub-
became law, see section 5518(c) of Pub. L. 105–33, set out
section (a) shall take effect on the date 2 years after
as a note under section 51 of this title.
the date of the enactment of this Act in the case of any
Amendment by section 11024(b)(1)–(7) of Pub. L. 105–33
State if it is established to the satisfaction of the Sec-
effective Oct. 1, 1997, except as otherwise provided in
retary of the Treasury that—
title XI of Pub. L. 105–33, see section 11721 of Pub. L.
‘‘(A) under the law of such State as in effect on the
105–33, set out as a note under section 4246 of Title 18,
date of the enactment of this Act, it is impossible for
Crimes and Criminal Procedure.
such State to enter into an agreement meeting the
EFFECTIVE DATE OF 1996 AMENDMENTS requirements of section 6103(d)(4)(B) of the Internal
Revenue Code of 1986 (as added by subsection (a)), and
Amendment by section 110(l)(2), (4), (5) of Pub. L.
‘‘(B) it is likely that such State will enter into such
104–193 effective July 1, 1997, with transition rules re-
an agreement during the extension period under this
lating to State options to accelerate such date, rules
paragraph.’’
relating to claims, actions, and proceedings com-
menced before such date, rules relating to closing out EFFECTIVE DATE OF 1990 AMENDMENT
of accounts for terminated or substantially modified
programs and continuance in office of Assistant Sec- Pub. L. 101–508, title IV, § 4203(d), Nov. 5, 1990, 104
retary for Family Support, and provisions relating to Stat. 1388–108, as amended by Pub. L. 103–432, title I,
termination of entitlement under AFDC program, see § 151(c)(8), Oct. 31, 1994, 108 Stat. 4436, provided that:
section 116 of Pub. L. 104–193, as amended, set out as an ‘‘The amendments made [by] this section [amending
Effective Date note under section 601 of Title 42, The this section and section 1395y of Title 42, The Public
Public Health and Welfare. Health and Welfare] shall take effect on the date of the
For effective date of amendment by section 316(g)(4) enactment of this Act [Nov. 5, 1990] and the amendment
of Pub. L. 104–193, see section 395(a)–(c) of Pub. L. made by subsection (a)(2)(B) [amending this section]
104–193, set out as a note under section 654 of Title 42. shall apply to requests made on or after such date.’’
Pub. L. 104–168, title IV, § 403(b), July 30, 1996, 110 [Pub. L. 103–432, title I, § 151(c)(8), Oct. 31, 1994, 108
Stat. 1460, provided that: ‘‘The amendment made by Stat. 4436, provided that the amendment made by that
this section [amending this section] shall apply to re- section to section 4203(d) of Pub. L. 101–508, set out
quests made after the date of the enactment of this Act above, is effective as if included in the enactment of
[July 30, 1996].’’ Pub. L. 101–508.]
Pub. L. 104–168, title IX, § 902(b), July 30, 1996, 110 Amendment by section 11101(d)(6) of Pub. L. 101–508
Stat. 1466, provided that: ‘‘The amendment made by applicable to taxable years beginning after Dec. 31,
subsection (a) [amending this section] shall take effect 1990, see section 11101(e) of Pub. L. 101–508, set out as a
on the date of the enactment of this Act [July 30, note under section 1 of this title.
1996].’’ Amendment by section 11212(b)(3) of Pub. L. 101–508
Pub. L. 104–168, title XII, § 1206(c), July 30, 1996, 110 effective Dec. 1, 1990, see section 11212(f)(2) of Pub. L.
Stat. 1473, provided that: ‘‘The amendments made by 101–508, set out as a note under section 4081 of this title.
this section [amending this section and section 7213 of Pub. L. 101–508, title XI, § 11313(b), Nov. 5, 1990, 104
this title] shall take effect on the date of the enact- Stat. 1388–455, provided that: ‘‘The amendment made by
ment of this Act [July 30, 1996].’’ subsection (a) [amending this section] shall take effect
on the date of the enactment of this Act [Nov. 5, 1990].’’
EFFECTIVE DATE OF 1994 AMENDMENT
EFFECTIVE DATE OF 1989 AMENDMENT
Amendment by section 108(h)(6) of Pub. L. 103–296 ef-
fective Mar. 31, 1995, see section 110(a) of Pub. L. Pub. L. 101–239, title VI, § 6202(a)(1)(D), Dec. 19, 1989,
103–296, set out as a note under section 401 of Title 42, 103 Stat. 2228, provided that: ‘‘The amendments made
The Public Health and Welfare. by this paragraph [amending this section and section
Page 3469 TITLE 26—INTERNAL REVENUE CODE § 6103
7213 of this title] shall take effect on the date of the en- set out as an Effective Date note under section 1320b–7
actment of this Act [Dec. 19, 1989].’’ of Title 42, The Public Health and Welfare.
Amendment by section 2653(b)(3) of Pub. L. 98–369 ap-
EFFECTIVE DATE OF 1988 AMENDMENTS
plicable to refunds payable under section 6402 of this
Pub. L. 100–690, title VII, § 7601(b)(3), Nov. 18, 1988, 102 title after Dec. 31, 1985, see section 2653(c) of Pub. L.
Stat. 4504, as amended by Pub. L. 101–647, title XXXIII, 98–369, as amended, set out as a note under section 6402
§ 3302(a), Nov. 29, 1990, 104 Stat. 4917, provided that: of this title.
‘‘The amendments made by this subsection [amending Amendment by section 2663(j)(5)(E) of Pub. L. 98–369
this section] shall apply to requests made on or after effective July 18, 1984, but not to be construed as chang-
the date of the enactment of this Act [Nov. 18, 1988], ing or affecting any right, liability, status or interpre-
but disclosures may be made pursuant to such amend- tation which existed (under the provisions of law in-
ments only during the 4-year period beginning on such volved) before that date, see section 2664(b) of Pub. L.
date.’’ 98–369, set out as a note under section 401 of Title 42,
Pub. L. 100–690, title VII, § 7602(e), Nov. 18, 1988, 102 The Public Health and Welfare.
Stat. 4508, provided that: ‘‘The amendments made by
this section [enacting section 7624 of this title and EFFECTIVE DATE OF 1983 AMENDMENT
amending this section and section 7809 of this title] Amendment by Pub. L. 98–21 applicable to benefits re-
shall apply to information first provided more than 90 ceived after Dec. 31, 1983, in taxable years ending after
days after the date of the enactment of this Act [Nov. such date, except for any portion of a lump-sum pay-
18, 1988].’’ ment of social security benefits received after Dec. 31,
Pub. L. 100–647, title I, § 1012(bb)(3)(C), Nov. 10, 1988, 1983, if the generally applicable payment date for such
102 Stat. 3534, provided that: ‘‘The amendments made portion was before Jan. 1, 1984, see section 121(g) of Pub.
by this paragraph [amending this section] shall take ef- L. 98–21, set out as an Effective Date note under section
fect on the date of the enactment of the Tax Reform 86 of this title.
Act of 1986 [Oct. 22, 1986].’’
Amendment by section 1014(e)(4) of Pub. L. 100–647 ef- EFFECTIVE DATE OF 1982 AMENDMENTS
fective, except as otherwise provided, as if included in Pub. L. 97–365, § 7(c), Oct. 25, 1982, 96 Stat. 1753, pro-
the provision of the Tax Reform Act of 1986, Pub. L. vided that: ‘‘The amendments made by this section
99–514, to which such amendment relates, see section [amending this section] shall apply in the case of loan
1019(a) of Pub. L. 100–647, set out as a note under sec- applications made after September 30, 1982.’’
tion 1 of this title. Pub. L. 97–365, § 8(d), Oct. 25, 1982, 96 Stat. 1754, pro-
Pub. L. 100–485, title VII, § 701(b)(3), Oct. 13, 1988, 102 vided that: ‘‘The amendments made by this section
Stat. 2426, provided that: [amending this section and section 7213 of this title]
‘‘(A) IN GENERAL.—The amendments made by this
shall take effect on the date of the enactment of this
subsection [amending this section and section 7213 of
Act [Oct. 25, 1982].’’
this title] shall take effect on the date of the enact-
Pub. L. 97–248, title III, § 356(c), Sept. 3, 1982, 96 Stat.
ment of this Act [Oct. 13, 1988].
‘‘(B) SPECIAL RULE.—Nothing in section 2653(c) of the 645, provided that: ‘‘The amendments made by this sec-
Deficit Reduction Act of 1984 [Pub. L. 98–369, 26 U.S.C. tion [amending this section and section 7213 of this
6402 note] shall be construed to limit the application of title] shall take effect on the day after the date of the
paragraph (10) of section 6103(l) of the Internal Revenue enactment of this Act [Sept. 3, 1982].’’
Code of 1986 (as amended by this subsection).’’ Pub. L. 97–248, title III, § 358(c), Sept. 3, 1982, 96 Stat.
648, provided that: ‘‘The amendments made by this sec-
EFFECTIVE DATE OF 1986 AMENDMENT tion [amending this section] shall take effect on the
Amendment by section 1411(b) of Pub. L. 99–514 appli- day after the date of the enactment of this Act [Sept.
cable to taxable years beginning after Dec. 31, 1986, see 3, 1982].’’
section 1411(c) of Pub. L. 99–514, set out as a note under EFFECTIVE DATE OF 1981 AMENDMENT
section 1 of this title.
Pub. L. 99–514, title XV, § 1568(b), Oct. 22, 1986, 100 Pub. L. 97–34, title VII, § 701(b), Aug. 13, 1981, 95 Stat.
Stat. 2764, provided that: ‘‘The amendments made by 340, provided that: ‘‘The amendment made by sub-
this section [amending this section] shall take effect on section (a) [amending this section] shall apply to dis-
the date of the enactment of this Act [Oct. 22, 1986].’’ closures after July 19, 1981.’’
EFFECTIVE DATE OF 1985 AMENDMENT EFFECTIVE DATE OF 1980 AMENDMENTS
Amendment by Pub. L. 99–92 effective Oct. 1, 1985, see Pub. L. 96–611, § 11(a)(3), Dec. 28, 1980, 94 Stat. 3574,
section 10(a) of Pub. L. 99–92, set out as a note under provided that: ‘‘The amendment made by paragraph (1)
section 296k of Title 42, The Public Health and Welfare. [amending section 127(a)(1) of Pub. L. 96–249, which
amended this section] shall take effect on May 26, 1980
EFFECTIVE DATE OF 1984 AMENDMENTS and the amendments made by paragraph (2) [amending
Pub. L. 98–378, § 21(g), Aug. 16, 1984, 98 Stat. 1326, as section 408(a)(1), (2) of Pub. L. 96–265, which amended
amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. this section and section 7213 of this title] shall take ef-
2095, provided that: ‘‘The amendments made by this fect on June 9, 1980.’’
section [amending this section, sections 6402 and 7213 of Pub. L. 96–598, § 3(b), Dec. 24, 1980, 94 Stat. 3488, pro-
this title, and sections 654 and 664 of Title 42, The Pub- vided that: ‘‘The amendment made by this section
lic Health and Welfare] shall apply with respect to re- [amending this section] shall take effect on the date of
funds payable under section 6402 of the Internal Rev- the enactment of this Act [Dec. 24, 1980].’’
enue Code of 1986 [formerly I.R.C. 1954] after December Amendment by Pub. L. 96–589 applicable to bank-
31, 1985.’’ ruptcy cases commencing more than 90 days after Dec.
Pub. L. 98–369, div. A, title IV, § 449(b), July 18, 1984, 24, 1980, see section 7(b) of Pub. L. 96–589, set out as a
98 Stat. 818, provided that: ‘‘The amendment made by note under section 108 of this title.
subsection (a) [amending this section] shall take effect Pub. L. 96–499, title III, § 302(c), Dec. 5, 1980, 94 Stat.
on the date of the enactment of this Act [July 18, 2604, provided that: ‘‘The amendments made by sub-
1984].’’ sections (a) and (b) of this section [amending this sec-
Amendment by section 453(a)–(b)(3), (6) of Pub. L. tion and section 7213 of this title] shall take effect on
98–369 effective on first day of first calendar month the date of the enactment of this Act [Dec. 5, 1980].’’
which begins more than 90 days after July 18, 1984, see Pub. L. 96–265, title IV, § 408(a)(3), June 9, 1980, 94
section 456(a) of Pub. L. 98–369, set out as an Effective Stat. 468, provided that: ‘‘The amendments made by
Date note under section 5101 of this title. this subsection [amending this section and section 7213
Amendment by section 2651(k) of Pub. L. 98–369 effec- of this title] shall take effect on the date of the enact-
tive July 18, 1984, see section 2651(l)(1) of Pub. L. 98–369, ment of this Act [June 9, 1980].’’
§ 6103 TITLE 26—INTERNAL REVENUE CODE Page 3470
Pub. L. 96–249, title I, § 127(a)(3), May 26, 1980, 94 Stat. ing the functions of the Secretary of the Treasury re-
366, provided that: ‘‘The amendments made by this sub- lating thereto, to the Secretary of Homeland Security,
section [amending this section and section 7213 of this and for treatment of related references, see sections
title] shall take effect on the date of the enactment of 381, 551(d), 552(d), and 557 of Title 6, Domestic Security,
this Act [May 26, 1980].’’ and the Department of Homeland Security Reorganiza-
tion Plan of November 25, 2002, as modified, set out as
EFFECTIVE DATE OF 1978 AMENDMENT
a note under section 542 of Title 6.
Pub. L. 95–600, title VII, § 701(bb)(8), Nov. 6, 1978, 92 For transfer of functions, personnel, assets, and li-
Stat. 2923, provided that: abilities of the United States Customs Service of the
‘‘(A) Except as provided in subparagraph (B), the Department of the Treasury, including functions of the
amendments made by this subsection [amending this Secretary of the Treasury relating thereto, to the Sec-
section and sections 7213 and 7217 of this title] shall retary of Homeland Security, and for treatment of re-
take effect January 1, 1977. lated references, see sections 203(1), 551(d), 552(d), and
‘‘(B) The amendments made by paragraph (7) [amend- 557 of Title 6, Domestic Security, and the Department
ing section 7217 of this title] shall apply with respect to of Homeland Security Reorganization Plan of Novem-
disclosures made after the date of the enactment of ber 25, 2002, as modified, set out as a note under section
this Act [Nov. 6, 1978].’’ 542 of Title 6. For establishment of U.S. Customs and
Border Protection in the Department of Homeland Se-
EFFECTIVE DATE OF 1976 AMENDMENT curity, treated as if included in Pub. L. 107–296 as of
Pub. L. 94–455, title XII, § 1202(i), Oct. 4, 1976, 90 Stat. Nov. 25, 2002, see section 211 of Title 6, as amended gen-
1688, provided that: ‘‘The amendments made by this erally by Pub. L. 114–125, and section 802(b) of Pub. L.
section [enacting section 7217 of this title, amending 114–125, set out as a note under section 211 of Title 6.
this section and sections 4102, 4924, 6108, 6323, 7213, 7513,
REQUIREMENT TO DESIGNATE THE INSPECTOR GENERAL
7809, and 7852 of this title, and repealing sections 6106
OF THE DEPARTMENT OF EDUCATION AS AN AUTHOR-
and 7515 of this title] take effect January 1, 1977.’’
IZED PERSON
EFFECTIVE DATE OF 1974 AMENDMENT
Pub. L. 116–91, § 3(e), Dec. 19, 2019, 133 Stat. 1192, pro-
Pub. L. 93–406, title II, § 1022(h), Sept. 2, 1974, 88 Stat. vided that: ‘‘The Secretary of Education shall author-
941, provided that the amendment made by that section ize and designate the Inspector General of the Depart-
is effective Sept. 2, 1974. ment of Education as an authorized person under sub-
paragraph (E)(ii) of section 6103(l)(13) of the Internal
EFFECTIVE DATE OF 1966 AMENDMENT Revenue Code of 1986 for purposes of subparagraphs (A),
Amendment by Pub. L. 89–713 effective Nov. 2, 1966, (B), and (C) of such section.’’
see section 6 of Pub. L. 89–713, set out as a note under
REPORT TO TREASURY
section 6091 of this title.
Pub. L. 116–91, § 3(f), Dec. 19, 2019, 133 Stat. 1192, pro-
EFFECTIVE DATE OF 1965 AMENDMENT
vided that: ‘‘The Secretary of Education shall annually
Pub. L. 89–44, title VII, § 701(e), June 21, 1965, 79 Stat. submit a written report to the Secretary of the Treas-
157, provided that: ‘‘Each amendment made by title VI ury—
[repealing section 7275 of this title and amending this ‘‘(1) regarding redisclosures of return information
section and sections 6415, 6416, 6802, 6806, 6808, 7012, 7272, under subparagraph (D)(iii) of section 6103(l)(13) of the
and 7326 of this title], to the extent that it relates to Internal Revenue Code of 1986, including the number
any tax provision changed by this Act shall take effect of such redisclosures; and
in a manner consistent with the effective date for such ‘‘(2) regarding any unauthorized use, access, or dis-
changed tax provision.’’ closure of return information disclosed under such
section.’’
REGULATIONS
REPORT TO CONGRESS
Pub. L. 106–170, title V, § 521(c), Dec. 17, 1999, 113 Stat.
1927, provided that: ‘‘The Secretary of the Treasury or Pub. L. 116–91, § 3(g), Dec. 19, 2019, 133 Stat. 1192, pro-
the Secretary’s delegate shall prescribe such regula- vided that: ‘‘The Secretary of the Treasury (or the Sec-
tions as may be necessary or appropriate to carry out retary’s designee) shall annually submit a written re-
the purposes of section 6103(b)(2)(C), and the last sen- port to Congress regarding disclosures under section
tence of section 6110(b)(1), of the Internal Revenue Code 6103(l)(13) of the Internal Revenue Code of 1986, includ-
of 1986, as added by this section.’’ ing information provided to the Secretary under sub-
Pub. L. 105–33, title XI, § 11024(c), Aug. 5, 1997, 111 section (f).’’
Stat. 722, provided that: ‘‘The Secretary may issue reg-
ulations governing the confidentiality of the informa- DISCLOSURE OF TAXPAYER INFORMATION FOR THIRD-
tion obtained pursuant to subsection (a) [111 Stat. 721] PARTY INCOME VERIFICATION
and the provisions of law amended by subsection (b) Pub. L. 116–25, title II, § 2201, July 1, 2019, 133 Stat.
[amending this section and section 7213 of this title].’’ 1011, provided that:
Pub. L. 103–182, title V, § 522(c)(2), Dec. 8, 1993, 107 ‘‘(a) IN GENERAL.—Not later than 1 year after the
Stat. 2161, which required temporary regulations to close of the 2-year period described in subsection (d)(1),
carry out subsec. (l)(14) of this section to be issued no the Secretary of the Treasury or the Secretary’s dele-
later than 90 days after Dec. 8, 1993, was repealed by gate (hereafter referred to in this section as the ‘Sec-
Pub. L. 116–113, title VI, § 601, Jan. 29, 2020, 134 Stat. 78, retary’) shall implement a program to ensure that any
effective on the date the USMCA entered into force qualified disclosure—
(July 1, 2020). ‘‘(1) is fully automated and accomplished through
the internet; and
CONSTRUCTION OF 2002 AMENDMENT
‘‘(2) is accomplished in as close to real-time as is
Nothing in amendment by Pub. L. 107–210, other than practicable.
provisions relating to COBRA continuation coverage ‘‘(b) QUALIFIED DISCLOSURE.—For purposes of this sec-
and reporting requirements, to be construed as creating tion, the term ‘qualified disclosure’ means a disclosure
new mandate on any party regarding health insurance under section 6103(c) of the Internal Revenue Code of
coverage, see section 203(f) of Pub. L. 107–210, set out as 1986 of returns or return information by the Secretary
a Construction note under section 35 of this title. to a person seeking to verify the income or credit-
worthiness of a taxpayer who is a borrower in the proc-
TRANSFER OF FUNCTIONS
ess of a loan application.
For transfer of the functions, personnel, assets, and ‘‘(c) APPLICATION OF SECURITY STANDARDS.—The Sec-
obligations of the United States Secret Service, includ- retary shall ensure that the program described in sub-
Page 3471 TITLE 26—INTERNAL REVENUE CODE § 6103
section (a) complies with applicable security standards when there was a statistical narrowing of the
and guidelines. comparables;
‘‘(d) USER FEE.— ‘‘(ix) adjustment mechanisms provided to rectify
‘‘(1) IN GENERAL.—During the 2-year period begin- results that fall outside of the agreed upon advance
ning on the first day of the sixth calendar month be- pricing agreement range;
ginning after the date of the enactment of this Act ‘‘(x) the various term lengths for advance pricing
[July 1, 2019], the Secretary shall assess and collect a agreements, including rollback years, and the num-
fee for qualified disclosures (in addition to any other ber of advance pricing agreements with each such
fee assessed and collected for such disclosures) at term length;
such rates as the Secretary determines are sufficient ‘‘(xi) the nature of documentation required; and
to cover the costs related to implementing the pro- ‘‘(xii) approaches for sharing of currency or other
gram described in subsection (a), including the costs risks.
of any necessary infrastructure or technology. ‘‘(E) Statistics regarding the amount of time taken
‘‘(2) DEPOSIT OF COLLECTIONS.—Amounts received to complete new and renewal advance pricing agree-
from fees assessed and collected under paragraph (1) ments.
shall be deposited in, and credited to, an account ‘‘(F) A detailed description of the Secretary of the
solely for the purpose of carrying out the activities Treasury’s efforts to ensure compliance with existing
described in subsection (a). Such amounts shall be advance pricing agreements.
available to carry out such activities without need of ‘‘(3) CONFIDENTIALITY.—The reports required by this
further appropriation and without fiscal year limita- subsection shall be treated as authorized by the Inter-
tion.’’ nal Revenue Code of 1986 for purposes of section 6103 of
such Code, but the reports shall not include informa-
ANNUAL REPORT REGARDING ADVANCE PRICING tion—
AGREEMENTS ‘‘(A) which would not be permitted to be disclosed
Pub. L. 106–170, title V, § 521(b), Dec. 17, 1999, 113 Stat. under section 6110(c) of such Code if such report were
1925, provided that: a written determination as defined in section 6110 of
‘‘(1) IN GENERAL.—Not later than 90 days after the end such Code; or
of each calendar year, the Secretary of the Treasury ‘‘(B) which can be associated with, or otherwise
shall prepare and publish a report regarding advance identify, directly or indirectly, a particular taxpayer.
pricing agreements. ‘‘(4) FIRST REPORT.—The report for calendar year 1999
‘‘(2) CONTENTS OF REPORT.—The report shall include shall include prior calendar years after 1990.’’
the following for the calendar year to which such re- PROCEDURES FOR AUTHORIZING DISCLOSURE
port relates: ELECTRONICALLY
‘‘(A) Information about the structure, composition,
and operation of the advance pricing agreement pro- Pub. L. 105–206, title II, § 2003(e), July 22, 1998, 112
gram office. Stat. 725, provided that: ‘‘The Secretary shall establish
‘‘(B) A copy of each model advance pricing agree- procedures for any taxpayer to authorize, on an elec-
ment. tronically filed return, the Secretary to disclose infor-
‘‘(C) The number of— mation under section 6103(c) of the Internal Revenue
‘‘(i) applications filed during such calendar year Code of 1986 to the preparer of the return.’’
for advance pricing agreements; ELECTRONIC ACCESS TO ACCOUNT INFORMATION
‘‘(ii) advance pricing agreements executed cumu-
latively to date and during such calendar year; Pub. L. 105–206, title II, § 2005, July 22, 1998, 112 Stat.
‘‘(iii) renewals of advance pricing agreements 726, provided that:
issued; ‘‘(a) IN GENERAL.—Not later than December 31, 2006,
‘‘(iv) pending requests for advance pricing agree- the Secretary of the Treasury or the Secretary’s dele-
ments; gate shall develop procedures under which a taxpayer
‘‘(v) pending renewals of advance pricing agree- filing returns electronically (and their designees under
ments; section 6103(c) of the Internal Revenue Code of 1986)
‘‘(vi) for each of the items in clauses (ii) through would be able to review the taxpayer’s account elec-
(v), the number that are unilateral, bilateral, and tronically, but only if all necessary safeguards to en-
multilateral, respectively; sure the privacy of such account information are in
‘‘(vii) advance pricing agreements revoked or can- place.
celed, and the number of withdrawals from the ad- ‘‘(b) REPORT.—Not later than December 31, 2003, the
vance pricing agreement program; and Secretary of the Treasury shall report on the progress
‘‘(viii) advance pricing agreements finalized or re- the Secretary is making on the development of proce-
newed by industry. dures under subsection (a) to the Committee on Ways
‘‘(D) General descriptions of— and Means of the House of Representatives and the
‘‘(i) the nature of the relationships between the Committee on Finance of the Senate.’’
related organizations, trades, or businesses covered
CONFIDENTIALITY OF TAX RETURN INFORMATION
by advance pricing agreements;
‘‘(ii) the covered transactions and the business Pub. L. 105–206, title III, § 3802, July 22, 1998, 112 Stat.
functions performed and risks assumed by such or- 782, provided that: ‘‘The Joint Committee on Taxation
ganizations, trades, or businesses; and the Secretary of the Treasury shall each conduct a
‘‘(iii) the related organizations, trades, or busi- separate study of the scope and use of provisions re-
nesses whose prices or results are tested to deter- garding taxpayer confidentiality, and shall report the
mine compliance with transfer pricing methodolo- findings of such study, together with such rec-
gies prescribed in advance pricing agreements; ommendations as the Committee or the Secretary
‘‘(iv) methodologies used to evaluate tested par- deems appropriate, to the Congress not later than 18
ties and transactions and the circumstances leading months after the date of the enactment of this Act
to the use of those methodologies; [July 22, 1998]. Such study shall examine—
‘‘(v) critical assumptions made and sources of ‘‘(1) the present protections for taxpayer privacy;
comparables used; ‘‘(2) any need for third parties to use tax return in-
‘‘(vi) comparable selection criteria and the ra- formation;
tionale used in determining such criteria; ‘‘(3) whether greater levels of voluntary compliance
‘‘(vii) the nature of adjustments to comparables may be achieved by allowing the public to know who
or tested parties; is legally required to file tax returns, but does not
‘‘(viii) the nature of any ranges agreed to, includ- file tax returns;
ing information regarding when no range was used ‘‘(4) the interrelationship of the taxpayer confiden-
and why, when interquartile ranges were used, and tiality provisions in the Internal Revenue Code of
§ 6103 TITLE 26—INTERNAL REVENUE CODE Page 3472
1986 with such provisions in other Federal law, in- ‘‘(b) DEFINITIONS.—For purposes of this section, the
cluding section 552a of title 5, United States Code terms ‘return’ and ‘return information’ have the re-
(commonly known as the ‘Freedom of Information spective meanings given such terms by section 6103(b)
Act’) [probably should be a reference to the Privacy of the Internal Revenue Code of 1986.’’
Act];
‘‘(5) the impact on taxpayer privacy of the sharing CLARIFICATION OF CONGRESSIONAL INTENT AS TO SCOPE
OF AMENDMENTS BY SECTION 2653 OF PUB. L. 98–369
of income tax return information for purposes of en-
forcement of State and local tax laws other than in- For provisions that nothing in amendments by sec-
come tax laws, and including the impact on the tax- tion 2653 of Pub. L. 98–369 be construed as exempting
payer privacy intended to be protected at the Fed- debts of corporations or any other category of persons
eral, State, and local levels under Public Law 105–35, from application of such amendments, with such
the Taxpayer Browsing Protection Act of 1997 [see amendments to extend to all Federal agencies (as de-
Tables for classification]; and fined in such amendments), see section 9402(b) of Pub.
‘‘(6) whether the public interest would be served by L. 100–203, set out as a note under section 6402 of this
greater disclosure of information relating to tax ex- title.
empt organizations described in section 501 of the In-
ternal Revenue Code of 1986.’’ PLAN AMENDMENTS NOT REQUIRED UNTIL
JANUARY 1, 1989
COMBINED EMPLOYMENT TAX REPORTING
For provisions directing that if any amendments
DEMONSTRATION PROJECT
made by subtitle A or subtitle C of title XI [§§ 1101–1147
Pub. L. 105–34, title IX, § 976(a), (b), Aug. 5, 1997, 111 and 1171–1177] or title XVIII [§§ 1800–1899A] of Pub. L.
Stat. 898, provided that: 99–514 require an amendment to any plan, such plan
‘‘(a) IN GENERAL.—The Secretary of the Treasury amendment shall not be required to be made before the
shall provide for a demonstration project to assess the first plan year beginning on or after Jan. 1, 1989, see
feasibility and desirability of expanding combined Fed- section 1140 of Pub. L. 99–514, as amended, set out as a
eral and State tax reporting. note under section 401 of this title.
‘‘(b) DESCRIPTION OF DEMONSTRATION PROJECT.—The
demonstration project under subsection (a) shall be— REIMBURSEMENT OF COSTS OF SUPPLYING INFORMATION
‘‘(1) carried out between the Internal Revenue Serv- NECESSARY FOR ADMINISTRATION OF FEDERAL RE-
TIREMENT SYSTEMS
ice and the State of Montana for a period ending with
the date which is 5 years after the date of the enact- Pub. L. 99–335, title III, § 310(c), June 6, 1986, 100 Stat.
ment of this Act [Aug. 5, 1997], 608, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100
‘‘(2) limited to the reporting of employment taxes, Stat. 2095, provided that: ‘‘The Office of Personnel Man-
and agement shall reimburse the costs (as determined by
‘‘(3) limited to the disclosure of the taxpayer iden- the Secretary of Health and Human Services) of sup-
tity (as defined in section 6103(b)(6) of such Code) and plying—
the signature of the taxpayer.’’ ‘‘(1) information under section 6103(l)(12) of the In-
ternal Revenue Code of 1986 [formerly I.R.C. 1954]; and
PROCEDURES AND POLICIES TO SAFEGUARD
‘‘(2) such other information agreed upon by the Di-
CONFIDENTIALITY OF TAXPAYER INFORMATION
rector of the Office of Personnel Management and the
Pub. L. 109–115, div. A, title II, § 203, Nov. 30, 2005, 119 Secretary of Health and Human Services, which is re-
Stat. 2438, which provided that the Internal Revenue quired in the administration of chapters 83 and 84 of
Service was to institute and enforce policies and proce- title 5, United States Code.
dures that would safeguard the confidentiality of tax- Section 1106(b) and (c) of the Social Security Act [42
payer information, was from the Department of the U.S.C. 1306(b), (c)] shall apply to any reimbursement
Treasury Appropriations Act, 2006 and was repeated in under this subsection.’’
provisions of subsequent appropriations acts which are
TAXPAYER IDENTIFYING NUMBER; PERSONS APPLYING
not set out in the Code. Similar provisions were also
FOR LOANS UNDER FEDERAL LOAN PROGRAMS RE-
contained in the following prior appropriations acts:
QUIRED TO FURNISH
Pub. L. 108–447, div. H, title II, § 203, Dec. 8, 2004, 118
Stat. 3240. Pub. L. 97–365, § 4, Oct. 25, 1982, 96 Stat. 1751, which re-
Pub. L. 108–199, div. F, title II, § 203, Jan. 23, 2004, 118 quired that each Federal agency administering an in-
Stat. 318. cluded Federal loan program require persons applying
Pub. L. 108–7, div. J, title I, § 103, Feb. 20, 2003, 117 for loans to furnish their taxpayer identifying numbers,
Stat. 437. was repealed and restated in section 7701 of Title 31,
Pub. L. 107–67, title I, § 103, Nov. 12, 2001, 115 Stat. 523. Money and Finance, by Pub. L. 103–272, §§ 4(f)(1)(Y)(i),
Pub. L. 106–554, § 1(a)(3) [title I, § 103], Dec. 21, 2000, 114 7(b), July 5, 1994, 108 Stat. 1363, 1379.
Stat. 2763, 2763A–132.
Pub. L. 106–58, title I, § 103, Sept. 29, 1999, 113 Stat. 437. INDIVIDUALS EXPOSED TO OCCUPATIONAL HAZARDS DUR-
ING MILITARY SERVICE; PROCEDURES APPLICABLE FOR
Pub. L. 105–277, div. A, § 101(h) [title I, § 105], Oct. 21,
1998, 112 Stat. 2681–480, 2681–488. LOCATING
Pub. L. 105–61, title I, § 105, Oct. 10, 1997, 111 Stat. 1282. Pub. L. 96–128, title V, § 502, Nov. 28, 1979, 93 Stat. 987,
Pub. L. 104–208, div. A, title I, § 101(f) [title I, § 114], as amended by Pub. L. 96–466, title VII, § 702, Oct. 17,
Sept. 30, 1996, 110 Stat. 3009–314, 3009–325. 1980, 94 Stat. 2215; Pub. L. 102–54, § 14(g)(3), June 13, 1991,
Pub. L. 104–52, title I, § 105, Nov. 19, 1995, 109 Stat. 476. 105 Stat. 288; Pub. L. 102–83, § 6(e), Aug. 6, 1991, 105 Stat.
Pub. L. 103–329, title I, § 108, Sept. 30, 1994, 108 Stat. 407, provided that: ‘‘In order to effectuate more fully
2390. the policy underlying the enactment of section
Pub. L. 103–123, title I, § 107, Oct. 28, 1993, 107 Stat. 6103(m)(3) of the Internal Revenue Code of 1986 regard-
1234. ing the location, for certain purposes, of individuals
who are, or may have been, exposed to occupational
CONFIDENTIALITY OF TAX RETURN INFORMATION
hazards, the Director of the National Institute of Occu-
Pub. L. 101–647, title XXXIII, § 3304, Nov. 29, 1990, 104 pational Safety and Health, upon request by the Sec-
Stat. 4918, provided that: retary of Veterans Affairs (or the head of any other
‘‘(a) IN GENERAL.—Notwithstanding any other provi- Federal department, agency, or instrumentality), shall
sion of this Act [see Tables for classification], no com- (1) pursuant to such section 6103(m)(3), request the
mission established by this Act shall have access to mailing addresses of individuals who such Secretary (or
any return or return information, except to the extent such department, agency, or instrumentality head) cer-
authorized by section 6103 of the Internal Revenue Code tifies may have been exposed to occupational hazards
of 1986. during active military, naval, or air service (as defined
Page 3473 TITLE 26—INTERNAL REVENUE CODE § 6104
in section 101(24) of title 38, United States Code), and (2) Federal
Ex. Ord. No. Date
provide such addresses to such Secretary (or such de- Register
partment, agency, or instrumentality head) to be used
11722 .......................................... June 9, 1973 38 F.R. 15437
solely for the purpose of locating such individuals as 11786 .......................................... June 7, 1974 39 F.R. 20473
part of an activity being carried out by or on behalf of 11859 .......................................... May 7, 1975 40 F.R. 20265
the Department of Veterans Affairs (or such other de- 11900 .......................................... Jan. 22, 1976 41 F.R. 3461
partment, agency, or instrumentality) to determine the
status of their health or to inform them of the possible Executive Orders 10738, 10906, 10954, 10962, 11102, 11206,
need for medical care and treatment and of benefits to 11213, 11650, and 11706, listed above, were revoked by Ex.
which they may be entitled based on disability result- Ord. No. 12553, Feb. 25, 1986, 51 F.R. 7237.
ing from exposure to such occupational hazards. Disclo- EXECUTIVE ORDER NO. 11805
sures of information made under this section shall for
all purposes be deemed to be disclosures authorized in Ex. Ord. No. 11805, Sept. 20, 1974, 39 F.R. 34261, which
the Internal Revenue Code of 1986.’’ related to inspection of tax returns by the President
Pub. L. 96–466, title VIII, § 802(g)(2), Oct. 17, 1980, 94 and certain designated employees of the White House
Stat. 2218, provided that: ‘‘The amendment made by Office, was revoked by Ex. Ord. No. 12553, Feb. 25, 1986,
section 702 [amending section 502 of Pub. L. 96–128, set 51 F.R. 7237.
out above] shall take effect as of November 28, 1979.’’
§ 6104. Publicity of information required from
Executive Documents certain exempt organizations and certain
trusts
INSPECTION OF TAX RETURNS
(a) Inspection of applications for tax exemption
The Executive orders listed below authorized inspec-
tion of returns for certain specified purposes:
or notice of status
(1) Public inspection
Federal
Ex. Ord. No. Date Register (A) Organizations described in section 501 or
527
10699 .......................................... Feb. 19, 1957 22 F.R. 1059
10701 .......................................... Mar. 14, 1957 22 F.R. 1629 If an organization described in section
10703 .......................................... Mar. 17, 1957 22 F.R. 1797
10706 .......................................... Apr. 25, 1957 22 F.R. 3027 501(c) or (d) is exempt from taxation under
10712 .......................................... May 17, 1957 22 F.R. 3499 section 501(a) for any taxable year or a polit-
10738 .......................................... Nov. 15, 1957 22 F.R. 9205
10801 .......................................... Jan. 21, 1959 24 F.R. 521 ical organization is exempt from taxation
10806 .......................................... Mar. 10, 1959 24 F.R. 1823 under section 527 for any taxable year, the
10808 .......................................... Mar. 19, 1959 24 F.R. 2221
10815 .......................................... Apr. 29, 1959 24 F.R. 3474 application filed by the organization with
10818 .......................................... May 8, 1959 24 F.R. 3799 respect to which the Secretary made his de-
10846 .......................................... Oct. 13, 1959 24 F.R. 8318
10855 .......................................... Nov. 27, 1959 24 F.R. 9565 termination that such organization was en-
10871 .......................................... Mar. 15, 1960 25 F.R. 2251 titled to exemption under section 501(a) or
10876 .......................................... Apr. 22, 1960 25 F.R. 3569
10906 .......................................... Jan. 18, 1961 26 F.R. 508 notice of status filed by the organization
10916 .......................................... Jan. 25, 1961 26 F.R. 781 under section 527(i), together with any pa-
10935 .......................................... Apr. 22, 1961 26 F.R. 3507
10947 .......................................... June 12, 1961 26 F.R. 5283 pers submitted in support of such applica-
10954 .......................................... July 26, 1961 26 F.R. 6759 tion or notice, and any letter or other docu-
10962 .......................................... Aug. 23, 1961 26 F.R. 8001
10966 .......................................... Oct. 11, 1961 26 F.R. 9667 ment issued by the Internal Revenue Service
10981 .......................................... Dec. 28, 1961 26 F.R. 12749 with respect to such application or notice
11020 .......................................... May 8, 1962 27 F.R. 4407
11055 .......................................... Oct. 9, 1962 27 F.R. 9981 shall be open to public inspection at the na-
11065 .......................................... Nov. 21, 1962 27 F.R. 11581 tional office of the Internal Revenue Serv-
11080 .......................................... Jan. 29, 1963 28 F.R. 903
11082 .......................................... Feb. 4, 1963 28 F.R. 1131 ice. In the case of any application or notice
11083 .......................................... Feb. 6, 1963 28 F.R. 1245 filed after the date of the enactment of this
11099 .......................................... Mar. 14, 1963 28 F.R. 2619
11102 .......................................... Apr. 4, 1963 28 F.R. 3373 subparagraph, a copy of such application or
11109 .......................................... May 28, 1963 28 F.R. 5351 notice and such letter or document shall be
11133 .......................................... Dec. 17, 1963 28 F.R. 13835
11153 .......................................... Apr. 17, 1964 29 F.R. 5335 open to public inspection at the appropriate
11176 .......................................... Sept. 3, 1964 29 F.R. 12607 field office of the Internal Revenue Service
11192 .......................................... Jan. 13, 1965 30 F.R. 521
11194 .......................................... Jan. 26, 1965 30 F.R. 877 (determined under regulations prescribed by
11201 .......................................... Mar. 4, 1965 30 F.R. 2921 the Secretary). Any inspection under this
11204 .......................................... Mar. 12, 1965 30 F.R. 3417
11206 .......................................... Mar. 18, 1965 30 F.R. 3741 subparagraph may be made at such times,
11213 .......................................... Apr. 2, 1965 30 F.R. 4389 and in such manner, as the Secretary shall
11217 .......................................... Apr. 24, 1965 30 F.R. 5819
11235 .......................................... July 21, 1965 30 F.R. 9199 by regulations prescribe. After the applica-
11332 .......................................... Mar. 7, 1967 32 F.R. 3877 tion of any organization for exemption from
11337 .......................................... Mar. 25, 1967 32 F.R. 5245
11358 .......................................... June 6, 1967 32 F.R. 8227 taxation under section 501(a) has been
11370 .......................................... Aug. 30, 1967 32 F.R. 12665 opened to public inspection under this sub-
11383 .......................................... Nov. 30, 1967 32 F.R. 17421
11454 .......................................... Feb. 7, 1969 34 F.R. 1935 paragraph, the Secretary shall, on the re-
11457 .......................................... Mar. 4, 1969 34 F.R. 3793 quest of any person with respect to such or-
11461 .......................................... Mar. 27, 1969 34 F.R. 5901
11465 .......................................... Apr. 10, 1969 34 F.R. 6415 ganization, furnish a statement indicating
11483 .......................................... Sept. 23, 1969 34 F.R. 14757 the subsection and paragraph of section 501
11505 .......................................... Jan. 21, 1970 35 F.R. 939
11535 .......................................... June 12, 1970 35 F.R. 9809 which it has been determined describes such
11584 .......................................... Mar. 3, 1971 36 F.R. 4365 organization.
11611 .......................................... July 26, 1971 36 F.R. 13889
11624 .......................................... Oct. 12, 1971 36 F.R. 19965 (B) Pension, etc., plans
11631 .......................................... Nov. 9, 1971 36 F.R. 21575
11650 .......................................... Feb. 16, 1972 37 F.R. 3739 The following shall be open to public in-
11655 .......................................... Mar. 14, 1972 37 F.R. 5477
11656 .......................................... Mar. 14, 1972 37 F.R. 5479 spection at such times and in such places as
11682 .......................................... Aug. 29, 1972 37 F.R. 17701 the Secretary may prescribe:
11697 .......................................... Jan. 17, 1973 38 F.R. 1723
11706 .......................................... Mar. 8, 1973 38 F.R. 6663 (i) any application filed with respect to
11709 .......................................... Mar. 27, 1973 38 F.R. 8131 the qualification of a pension, profit-shar-
11711 .......................................... Apr. 13, 1973 38 F.R. 9483
11719 .......................................... May 17, 1973 38 F.R. 13315 ing, or stock bonus plan under section
11720 .......................................... May 17, 1973 38 F.R. 13317 401(a) or 403(a), an individual retirement
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