26 U.S.C. § 5848 : US Code - Section 5848: Restrictive use of information

Search 26 U.S.C. § 5848 : US Code - Section 5848: Restrictive use of information

(a) General rule
No information or evidence obtained from an application,
registration, or records required to be submitted or retained by a
natural person in order to comply with any provision of this
chapter or regulations issued thereunder, shall, except as provided
in subsection (b) of this section, be used, directly or indirectly,
as evidence against that person in a criminal proceeding with
respect to a violation of law occurring prior to or concurrently
with the filing of the application or registration, or the
compiling of the records containing the information or evidence.
(b) Furnishing false information
Subsection (a) of this section shall not preclude the use of any
such information or evidence in a prosecution or other action under
any applicable provision of law with respect to the furnishing of
false information.