26 U.S.C. § 6103 : US Code - Section 6103: Confidentiality and disclosure of returns and return information

Search 26 U.S.C. § 6103 : US Code - Section 6103: Confidentiality and disclosure of returns and return information

(a) General rule
Returns and return information shall be confidential, and except
as authorized by this title -
(1) no officer or employee of the United States,
(2) no officer or employee of any State, any local law
enforcement agency receiving information under subsection
(i)(7)(A), any local child support enforcement agency, or any
local agency administering a program listed in subsection
(l)(7)(D) who has or had access to returns or return information
under this section, and
(3) no other person (or officer or employee thereof) who has or
had access to returns or return information under subsection
(e)(1)(D)(iii), paragraph (6), (12), (16), (19), or (20) of
subsection (l), paragraph (2) or (4)(B) of subsection (m), or
subsection (n),
shall disclose any return or return information obtained by him in
any manner in connection with his service as such an officer or an
employee or otherwise or under the provisions of this section. For
purposes of this subsection, the term "officer or employee"
includes a former officer or employee.
(b) Definitions
For purposes of this section -
(1) Return
The term "return" means any tax or information return,
declaration of estimated tax, or claim for refund required by, or
provided for or permitted under, the provisions of this title
which is filed with the Secretary by, on behalf of, or with
respect to any person, and any amendment or supplement thereto,
including supporting schedules, attachments, or lists which are
supplemental to, or part of, the return so filed.
(2) Return information
The term "return information" means -
(A) a taxpayer's identity, the nature, source, or amount of
his income, payments, receipts, deductions, exemptions,
credits, assets, liabilities, net worth, tax liability, tax
withheld, deficiencies, overassessments, or tax payments,
whether the taxpayer's return was, is being, or will be
examined or subject to other investigation or processing, or
any other data, received by, recorded by, prepared by,
furnished to, or collected by the Secretary with respect to a
return or with respect to the determination of the existence,
or possible existence, of liability (or the amount thereof) of
any person under this title for any tax, penalty, interest,
fine, forfeiture, or other imposition, or offense,
(B) any part of any written determination or any background
file document relating to such written determination (as such
terms are defined in section 6110(b)) which is not open to
public inspection under section 6110,
(C) any advance pricing agreement entered into by a taxpayer
and the Secretary and any background information related to
such agreement or any application for an advance pricing
agreement, and
(D) any agreement under section 7121, and any similar
agreement, and any background information related to such an
agreement or request for such an agreement,
but such term does not include data in a form which cannot be
associated with, or otherwise identify, directly or indirectly, a
particular taxpayer. Nothing in the preceding sentence, or in any
other provision of law, shall be construed to require the
disclosure of standards used or to be used for the selection of
returns for examination, or data used or to be used for
determining such standards, if the Secretary determines that such
disclosure will seriously impair assessment, collection, or
enforcement under the internal revenue laws.
(3) Taxpayer return information
The term "taxpayer return information" means return information
as defined in paragraph (2) which is filed with, or furnished to,
the Secretary by or on behalf of the taxpayer to whom such return
information relates.
(4) Tax administration
The term "tax administration" -
(A) means -
(i) the administration, management, conduct, direction, and
supervision of the execution and application of the internal
revenue laws or related statutes (or equivalent laws and
statutes of a State) and tax conventions to which the United
States is a party, and
(ii) the development and formulation of Federal tax policy
relating to existing or proposed internal revenue laws,
related statutes, and tax conventions, and
(B) includes assessment, collection, enforcement, litigation,
publication, and statistical gathering functions under such
laws, statutes, or conventions.
(5) State
The term "State" means -
(A) any of the 50 States, the District of Columbia, the
Commonwealth of Puerto Rico, the Virgin Islands, the Canal
Zone, Guam, American Samoa, and the Commonwealth of the
Northern Mariana Islands, and
(B) for purposes of subsections (a)(2), (b)(4), (d)(1),
(h)(4), and (p) any municipality -
(i) with a population in excess of 250,000 (as determined
under the most recent decennial United States census data
available),
(ii) which imposes a tax on income or wages, and
(iii) with which the Secretary (in his sole discretion) has
entered into an agreement regarding disclosure.
(6) Taxpayer identity
The term "taxpayer identity" means the name of a person with
respect to whom a return is filed, his mailing address, his
taxpayer identifying number (as described in section 6109), or a
combination thereof.
(7) Inspection
The terms "inspected" and "inspection" mean any examination of
a return or return information.
(8) Disclosure
The term "disclosure" means the making known to any person in
any manner whatever a return or return information.
(9) Federal agency
The term "Federal agency" means an agency within the meaning of
section 551(1) of title 5, United States Code.
(10) Chief executive officer
The term "chief executive officer" means, with respect to any
municipality, any elected official and the chief official (even
if not elected) of such municipality.
(11) Terrorist incident, threat, or activity
The term "terrorist incident, threat, or activity" means an
incident, threat, or activity involving an act of domestic
terrorism (as defined in section 2331(5) of title 18, United
States Code) or international terrorism (as defined in section
2331(1) of such title).
(c) Disclosure of returns and return information to designee of
taxpayer
The Secretary may, subject to such requirements and conditions as
he may prescribe by regulations, disclose the return of any
taxpayer, or return information with respect to such taxpayer, to
such person or persons as the taxpayer may designate in a request
for or consent to such disclosure, or to any other person at the
taxpayer's request to the extent necessary to comply with a request
for information or assistance made by the taxpayer to such other
person. However, return information shall not be disclosed to such
person or persons if the Secretary determines that such disclosure
would seriously impair Federal tax administration.
(d) Disclosure to State tax officials and State and local law
enforcement agencies
(1) In general
Returns and return information with respect to taxes imposed by
chapters 1, 2, 6, 11, 12, 21, 23, 24, 31, 32, 44, 51, and 52 and
subchapter D of chapter 36 shall be open to inspection by, or
disclosure to, any State agency, body, or commission, or its
legal representative, which is charged under the laws of such
State with responsibility for the administration of State tax
laws for the purpose of, and only to the extent necessary in, the
administration of such laws, including any procedures with
respect to locating any person who may be entitled to a refund.
Such inspection shall be permitted, or such disclosure made, only
upon written request by the head of such agency, body, or
commission, and only to the representatives of such agency, body,
or commission designated in such written request as the
individuals who are to inspect or to receive the returns or
return information on behalf of such agency, body, or commission.
Such representatives shall not include any individual who is the
chief executive officer of such State or who is neither an
employee or legal representative of such agency, body, or
commission nor a person described in subsection (n). However,
such return information shall not be disclosed to the extent that
the Secretary determines that such disclosure would identify a
confidential informant or seriously impair any civil or criminal
tax investigation.
(2) Disclosure to State audit agencies
(A) In general
Any returns or return information obtained under paragraph
(1) by any State agency, body, or commission may be open to
inspection by, or disclosure to, officers and employees of the
State audit agency for the purpose of, and only to the extent
necessary in, making an audit of the State agency, body, or
commission referred to in paragraph (1).
(B) State audit agency
For purposes of subparagraph (A), the term "State audit
agency" means any State agency, body, or commission which is
charged under the laws of the State with the responsibility of
auditing State revenues and programs.
(3) Exception for reimbursement under section 7624
Nothing in this section shall be construed to prevent the
Secretary from disclosing to any State or local law enforcement
agency which may receive a payment under section 7624 the amount
of the recovered taxes with respect to which such a payment may
be made.
(4) Availability and use of death information
(A) In general
No returns or return information may be disclosed under
paragraph (1) to any agency, body, or commission of any State
(or any legal representative thereof) during any period during
which a contract meeting the requirements of subparagraph (B)
is not in effect between such State and the Secretary of Health
and Human Services.
(B) Contractual requirements
A contract meets the requirements of this subparagraph if -
(i) such contract requires the State to furnish the
Secretary of Health and Human Services information concerning
individuals with respect to whom death certificates (or
equivalent documents maintained by the State or any
subdivision thereof) have been officially filed with it, and
(ii) such contract does not include any restriction on the
use of information obtained by such Secretary pursuant to
such contract, except that such contract may provide that
such information is only to be used by the Secretary (or any
other Federal agency) for purposes of ensuring that Federal
benefits or other payments are not erroneously paid to
deceased individuals.
Any information obtained by the Secretary of Health and Human
Services under such a contract shall be exempt from disclosure
under section 552 of title 5, United States Code, and from the
requirements of section 552a of such title 5.
(C) Special exception
The provisions of subparagraph (A) shall not apply to any
State which on July 1, 1993, was not, pursuant to a contract,
furnishing the Secretary of Health and Human Services
information concerning individuals with respect to whom death
certificates (or equivalent documents maintained by the State
or any subdivision thereof) have been officially filed with it.
(5) Disclosure for combined employment tax reporting
(A) In general
The Secretary may disclose taxpayer identity information and
signatures to any agency, body, or commission of any State for
the purpose of carrying out with such agency, body, or
commission a combined Federal and State employment tax
reporting program approved by the Secretary. Subsections (a)(2)
and (p)(4) and sections 7213 and 7213A shall not apply with
respect to disclosures or inspections made pursuant to this
paragraph.
(B) Termination
The Secretary may not make any disclosure under this
paragraph after December 31, 2006.
(e) Disclosure to persons having material interest
(1) In general
The return of a person shall, upon written request, be open to
inspection by or disclosure to -
(A) in the case of the return of an individual -
(i) that individual,
(ii) the spouse of that individual if the individual and
such spouse have signified their consent to consider a gift
reported on such return as made one-half by him and one-half
by the spouse pursuant to the provisions of section 2513; or
(iii) the child of that individual (or such child's legal
representative) to the extent necessary to comply with the
provisions of section 1(g);
(B) in the case of an income tax return filed jointly, either
of the individuals with respect to whom the return is filed;
(C) in the case of the return of a partnership, any person
who was a member of such partnership during any part of the
period covered by the return;
(D) in the case of the return of a corporation or a
subsidiary thereof -
(i) any person designated by resolution of its board of
directors or other similar governing body,
(ii) any officer or employee of such corporation upon
written request signed by any principal officer and attested
to by the secretary or other officer,
(iii) any bona fide shareholder of record owning 1 percent
or more of the outstanding stock of such corporation,
(iv) if the corporation was an S corporation, any person
who was a shareholder during any part of the period covered
by such return during which an election under section 1362(a)
was in effect, or
(v) if the corporation has been dissolved, any person
authorized by applicable State law to act for the corporation
or any person who the Secretary finds to have a material
interest which will be affected by information contained
therein;
(E) in the case of the return of an estate -
(i) the administrator, executor, or trustee of such estate,
and
(ii) any heir at law, next of kin, or beneficiary under the
will, of the decedent, but only if the Secretary finds that
such heir at law, next of kin, or beneficiary has a material
interest which will be affected by information contained
therein; and
(F) in the case of the return of a trust -
(i) the trustee or trustees, jointly or separately, and
(ii) any beneficiary of such trust, but only if the
Secretary finds that such beneficiary has a material interest
which will be affected by information contained therein.
(2) Incompetency
If an individual described in paragraph (1) is legally
incompetent, the applicable return shall, upon written request,
be open to inspection by or disclosure to the committee, trustee,
or guardian of his estate.
(3) Deceased individuals
The return of a decedent shall, upon written request, be open
to inspection by or disclosure to -
(A) the administrator, executor, or trustee of his estate,
and
(B) any heir at law, next of kin, or beneficiary under the
will, of such decedent, or a donee of property, but only if the
Secretary finds that such heir at law, next of kin,
beneficiary, or donee has a material interest which will be
affected by information contained therein.
(4) Title 11 cases and receivership proceedings
If -
(A) there is a trustee in a title 11 case in which the debtor
is the person with respect to whom the return is filed, or
(B) substantially all of the property of the person with
respect to whom the return is filed is in the hands of a
receiver,
such return or returns for prior years of such person shall, upon
written request, be open to inspection by or disclosure to such
trustee or receiver, but only if the Secretary finds that such
trustee or receiver, in his fiduciary capacity, has a material
interest which will be affected by information contained therein.
(5) Individual's title 11 case
(A) In general
In any case to which section 1398 applies (determined without
regard to section 1398(b)(1)), any return of the debtor for the
taxable year in which the case commenced or any preceding
taxable year shall, upon written request, be open to inspection
by or disclosure to the trustee in such case.
(B) Return of estate available to debtor
Any return of an estate in a case to which section 1398
applies shall, upon written request, be open to inspection by
or disclosure to the debtor in such case.
(C) Special rule for involuntary cases
In an involuntary case, no disclosure shall be made under
subparagraph (A) until the order for relief has been entered by
the court having jurisdiction of such case unless such court
finds that such disclosure is appropriate for purposes of
determining whether an order for relief should be entered.
(6) Attorney in fact
Any return to which this subsection applies shall, upon written
request, also be open to inspection by or disclosure to the
attorney in fact duly authorized in writing by any of the persons
described in paragraph (1), (2), (3), (4), (5), (8), or (9) to
inspect the return or receive the information on his behalf,
subject to the conditions provided in such paragraphs.
(7) Return information
Return information with respect to any taxpayer may be open to
inspection by or disclosure to any person authorized by this
subsection to inspect any return of such taxpayer if the
Secretary determines that such disclosure would not seriously
impair Federal tax administration.
(8) Disclosure of collection activities with respect to joint
return
If any deficiency of tax with respect to a joint return is
assessed and the individuals filing such return are no longer
married or no longer reside in the same household, upon request
in writing by either of such individuals, the Secretary shall
disclose in writing to the individual making the request whether
the Secretary has attempted to collect such deficiency from such
other individual, the general nature of such collection
activities, and the amount collected. The preceding sentence
shall not apply to any deficiency which may not be collected by
reason of section 6502.
(9) Disclosure of certain information where more than 1 person
subject to penalty under section 6672
If the Secretary determines that a person is liable for a
penalty under section 6672(a) with respect to any failure, upon
request in writing of such person, the Secretary shall disclose
in writing to such person -
(A) the name of any other person whom the Secretary has
determined to be liable for such penalty with respect to such
failure, and
(B) whether the Secretary has attempted to collect such
penalty from such other person, the general nature of such
collection activities, and the amount collected.
(f) Disclosure to Committees of Congress
(1) Committee on Ways and Means, Committee on Finance, and Joint
Committee on Taxation
Upon written request from the chairman of the Committee on Ways
and Means of the House of Representatives, the chairman of the
Committee on Finance of the Senate, or the chairman of the Joint
Committee on Taxation, the Secretary shall furnish such committee
with any return or return information specified in such request,
except that any return or return information which can be
associated with, or otherwise identify, directly or indirectly, a
particular taxpayer shall be furnished to such committee only
when sitting in closed executive session unless such taxpayer
otherwise consents in writing to such disclosure.
(2) Chief of Staff of Joint Committee on Taxation
Upon written request by the Chief of Staff of the Joint
Committee on Taxation, the Secretary shall furnish him with any
return or return information specified in such request. Such
Chief of Staff may submit such return or return information to
any committee described in paragraph (1), except that any return
or return information which can be associated with, or otherwise
identify, directly or indirectly, a particular taxpayer shall be
furnished to such committee only when sitting in closed executive
session unless such taxpayer otherwise consents in writing to
such disclosure.
(3) Other committees
Pursuant to an action by, and upon written request by the
chairman of, a committee of the Senate or the House of
Representatives (other than a committee specified in paragraph
(1)) specially authorized to inspect any return or return
information by a resolution of the Senate or the House of
Representatives or, in the case of a joint committee (other than
the joint committee specified in paragraph (1)) by concurrent
resolution, the Secretary shall furnish such committee, or a duly
authorized and designated subcommittee thereof, sitting in closed
executive session, with any return or return information which
such resolution authorizes the committee or subcommittee to
inspect. Any resolution described in this paragraph shall specify
the purpose for which the return or return information is to be
furnished and that such information cannot reasonably be obtained
from any other source.
(4) Agents of committees and submission of information to Senate
or House of Representatives
(A) Committees described in paragraph (1)
Any committee described in paragraph (1) or the Chief of
Staff of the Joint Committee on Taxation shall have the
authority, acting directly, or by or through such examiners or
agents as the chairman of such committee or such chief of staff
may designate or appoint, to inspect returns and return
information at such time and in such manner as may be
determined by such chairman or chief of staff. Any return or
return information obtained by or on behalf of such committee
pursuant to the provisions of this subsection may be submitted
by the committee to the Senate or the House of Representatives,
or to both. The Joint Committee on Taxation may also submit
such return or return information to any other committee
described in paragraph (1), except that any return or return
information which can be associated with, or otherwise
identify, directly or indirectly, a particular taxpayer shall
be furnished to such committee only when sitting in closed
executive session unless such taxpayer otherwise consents in
writing to such disclosure.
(B) Other committees
Any committee or subcommittee described in paragraph (3)
shall have the right, acting directly, or by or through no more
than four examiners or agents, designated or appointed in
writing in equal numbers by the chairman and ranking minority
member of such committee or subcommittee, to inspect returns
and return information at such time and in such manner as may
be determined by such chairman and ranking minority member. Any
return or return information obtained by or on behalf of such
committee or subcommittee pursuant to the provisions of this
subsection may be submitted by the committee to the Senate or
the House of Representatives, or to both, except that any
return or return information which can be associated with, or
otherwise identify, directly or indirectly, a particular
taxpayer, shall be furnished to the Senate or the House of
Representatives only when sitting in closed executive session
unless such taxpayer otherwise consents in writing to such
disclosure.
(5) Disclosure by whistleblower
Any person who otherwise has or had access to any return or
return information under this section may disclose such return or
return information to a committee referred to in paragraph (1) or
any individual authorized to receive or inspect information under
paragraph (4)(A) if such person believes such return or return
information may relate to possible misconduct, maladministration,
or taxpayer abuse.
(g) Disclosure to President and certain other persons
(1) In general
Upon written request by the President, signed by him
personally, the Secretary shall furnish to the President, or to
such employee or employees of the White House Office as the
President may designate by name in such request, a return or
return information with respect to any taxpayer named in such
request. Any such request shall state -
(A) the name and address of the taxpayer whose return or
return information is to be disclosed,
(B) the kind of return or return information which is to be
disclosed,
(C) the taxable period or periods covered by such return or
return information, and
(D) the specific reason why the inspection or disclosure is
requested.
(2) Disclosure of return information as to Presidential
appointees and certain other Federal Government appointees
The Secretary may disclose to a duly authorized representative
of the Executive Office of the President or to the head of any
Federal agency, upon written request by the President or head of
such agency, or to the Federal Bureau of Investigation on behalf
of and upon written request by the President or such head, return
information with respect to an individual who is designated as
being under consideration for appointment to a position in the
executive or judicial branch of the Federal Government. Such
return information shall be limited to whether such individual -
(A) has filed returns with respect to the taxes imposed under
chapter 1 for not more than the immediately preceding 3 years;
(B) has failed to pay any tax within 10 days after notice and
demand, or has been assessed any penalty under this title for
negligence, in the current year or immediately preceding 3
years;
(C) has been or is under investigation for possible criminal
offenses under the internal revenue laws and the results of any
such investigation; or
(D) has been assessed any civil penalty under this title for
fraud.
Within 3 days of the receipt of any request for any return
information with respect to any individual under this paragraph,
the Secretary shall notify such individual in writing that such
information has been requested under the provisions of this
paragraph.
(3) Restriction on disclosure
The employees to whom returns and return information are
disclosed under this subsection shall not disclose such returns
and return information to any other person except the President
or the head of such agency without the personal written direction
of the President or the head of such agency.
(4) Restriction on disclosure to certain employees
Disclosure of returns and return information under this
subsection shall not be made to any employee whose annual rate of
basic pay is less than the annual rate of basic pay specified for
positions subject to section 5316 of title 5, United States Code.
(5) Reporting requirements
Within 30 days after the close of each calendar quarter, the
President and the head of any agency requesting returns and
return information under this subsection shall each file a report
with the Joint Committee on Taxation setting forth the taxpayers
with respect to whom such requests were made during such quarter
under this subsection, the returns or return information
involved, and the reasons for such requests. The President shall
not be required to report on any request for returns and return
information pertaining to an individual who was an officer or
employee of the executive branch of the Federal Government at the
time such request was made. Reports filed pursuant to this
paragraph shall not be disclosed unless the Joint Committee on
Taxation determines that disclosure thereof (including
identifying details) would be in the national interest. Such
reports shall be maintained by the Joint Committee on Taxation
for a period not exceeding 2 years unless, within such period,
the Joint Committee on Taxation determines that a disclosure to
the Congress is necessary.
(h) Disclosure to certain Federal officers and employees for
purposes of tax administration, etc.
(1) Department of the Treasury
Returns and return information shall, without written request,
be open to inspection by or disclosure to officers and employees
of the Department of the Treasury whose official duties require
such inspection or disclosure for tax administration purposes.
(2) Department of Justice
In a matter involving tax administration, a return or return
information shall be open to inspection by or disclosure to
officers and employees of the Department of Justice (including
United States attorneys) personally and directly engaged in, and
solely for their use in, any proceeding before a Federal grand
jury or preparation for any proceeding (or investigation which
may result in such a proceeding) before a Federal grand jury or
any Federal or State court, but only if -
(A) the taxpayer is or may be a party to the proceeding, or
the proceeding arose out of, or in connection with, determining
the taxpayer's civil or criminal liability, or the collection
of such civil liability in respect of any tax imposed under
this title;
(B) the treatment of an item reflected on such return is or
may be related to the resolution of an issue in the proceeding
or investigation; or
(C) such return or return information relates or may relate
to a transactional relationship between a person who is or may
be a party to the proceeding and the taxpayer which affects, or
may affect, the resolution of an issue in such proceeding or
investigation.
(3) Form of request
In any case in which the Secretary is authorized to disclose a
return or return information to the Department of Justice
pursuant to the provisions of this subsection -
(A) if the Secretary has referred the case to the Department
of Justice, or if the proceeding is authorized by subchapter B
of chapter 76, the Secretary may make such disclosure on his
own motion, or
(B) if the Secretary receives a written request from the
Attorney General, the Deputy Attorney General, or an Assistant
Attorney General for a return of, or return information
relating to, a person named in such request and setting forth
the need for the disclosure, the Secretary shall disclose
return or return the information so requested.
(4) Disclosure in judicial and administrative tax proceedings
A return or return information may be disclosed in a Federal or
State judicial or administrative proceeding pertaining to tax
administration, but only -
(A) if the taxpayer is a party to the proceeding, or the
proceeding arose out of, or in connection with, determining the
taxpayer's civil or criminal liability, or the collection of
such civil liability, in respect of any tax imposed under this
title;
(B) if the treatment of an item reflected on such return is
directly related to the resolution of an issue in the
proceeding;
(C) if such return or return information directly relates to
a transactional relationship between a person who is a party to
the proceeding and the taxpayer which directly affects the
resolution of an issue in the proceeding; or
(D) to the extent required by order of a court pursuant to
section 3500 of title 18, United States Code, or rule 16 of the
Federal Rules of Criminal Procedure, such court being
authorized in the issuance of such order to give due
consideration to congressional policy favoring the
confidentiality of returns and return information as set forth
in this title.
However, such return or return information shall not be disclosed
as provided in subparagraph (A), (B), or (C) if the Secretary
determines that such disclosure would identify a confidential
informant or seriously impair a civil or criminal tax
investigation.
(5) Withholding of tax from social security benefits
Upon written request of the payor agency, the Secretary may
disclose available return information from the master files of
the Internal Revenue Service with respect to the address and
status of an individual as a nonresident alien or as a citizen or
resident of the United States to the Social Security
Administration or the Railroad Retirement Board (whichever is
appropriate) for purposes of carrying out its responsibilities
for withholding tax under section 1441 from social security
benefits (as defined in section 86(d)).
(6) Internal Revenue Service Oversight Board
(A) In general
Notwithstanding paragraph (1), and except as provided in
subparagraph (B), no return or return information may be
disclosed to any member of the Oversight Board described in
subparagraph (A) or (D) of section 7802(b)(1) or to any
employee or detailee of such Board by reason of their service
with the Board. Any request for information not permitted to be
disclosed under the preceding sentence, and any contact
relating to a specific taxpayer, made by any such individual to
an officer or employee of the Internal Revenue Service shall be
reported by such officer or employee to the Secretary, the
Treasury Inspector General for Tax Administration, and the
Joint Committee on Taxation.
(B) Exception for reports to the Board
If -
(i) the Commissioner or the Treasury Inspector General for
Tax Administration prepares any report or other matter for
the Oversight Board in order to assist the Board in carrying
out its duties; and
(ii) the Commissioner or such Inspector General determines
it is necessary to include any return or return information
in such report or other matter to enable the Board to carry
out such duties,
such return or return information (other than information
regarding taxpayer identity) may be disclosed to members,
employees, or detailees of the Board solely for the purpose of
carrying out such duties.
(i) Disclosure to Federal officers or employees for administration
of Federal laws not relating to tax administration
(1) Disclosure of returns and return information for use in
criminal investigations
(A) In general
Except as provided in paragraph (6), any return or return
information with respect to any specified taxable period or
periods shall, pursuant to and upon the grant of an ex parte
order by a Federal district court judge or magistrate judge
under subparagraph (B), be open (but only to the extent
necessary as provided in such order) to inspection by, or
disclosure to, officers and employees of any Federal agency who
are personally and directly engaged in -
(i) preparation for any judicial or administrative
proceeding pertaining to the enforcement of a specifically
designated Federal criminal statute (not involving tax
administration) to which the United States or such agency is
or may be a party,
(ii) any investigation which may result in such a
proceeding, or
(iii) any Federal grand jury proceeding pertaining to
enforcement of such a criminal statute to which the United
States or such agency is or may be a party,
solely for the use of such officers and employees in such
preparation, investigation, or grand jury proceeding.
(B) Application for order
The Attorney General, the Deputy Attorney General, the
Associate Attorney General, any Assistant Attorney General, any
United States attorney, any special prosecutor appointed under
section 593 of title 28, United States Code, or any attorney in
charge of a criminal division organized crime strike force
established pursuant to section 510 of title 28, United States
Code, may authorize an application to a Federal district court
judge or magistrate judge for the order referred to in
subparagraph (A). Upon such application, such judge or
magistrate judge may grant such order if he determines on the
basis of the facts submitted by the applicant that -
(i) there is reasonable cause to believe, based upon
information believed to be reliable, that a specific criminal
act has been committed,
(ii) there is reasonable cause to believe that the return
or return information is or may be relevant to a matter
relating to the commission of such act, and
(iii) the return or return information is sought
exclusively for use in a Federal criminal investigation or
proceeding concerning such act, and the information sought to
be disclosed cannot reasonably be obtained, under the
circumstances, from another source.
(2) Disclosure of return information other than taxpayer return
information for use in criminal investigations
(A) In general
Except as provided in paragraph (6), upon receipt by the
Secretary of a request which meets the requirements of
subparagraph (B) from the head of any Federal agency or the
Inspector General thereof, or, in the case of the Department of
Justice, the Attorney General, the Deputy Attorney General, the
Associate Attorney General, any Assistant Attorney General, the
Director of the Federal Bureau of Investigation, the
Administrator of the Drug Enforcement Administration, any
United States attorney, any special prosecutor appointed under
section 593 of title 28, United States Code, or any attorney in
charge of a criminal division organized crime strike force
established pursuant to section 510 of title 28, United States
Code, the Secretary shall disclose return information (other
than taxpayer return information) to officers and employees of
such agency who are personally and directly engaged in -
(i) preparation for any judicial or administrative
proceeding described in paragraph (1)(A)(i),
(ii) any investigation which may result in such a
proceeding, or
(iii) any grand jury proceeding described in paragraph
(1)(A)(iii),
solely for the use of such officers and employees in such
preparation, investigation, or grand jury proceeding.
(B) Requirements
A request meets the requirements of this subparagraph if the
request is in writing and sets forth -
(i) the name and address of the taxpayer with respect to
whom the requested return information relates;
(ii) the taxable period or periods to which such return
information relates;
(iii) the statutory authority under which the proceeding or
investigation described in subparagraph (A) is being
conducted; and
(iv) the specific reason or reasons why such disclosure is,
or may be, relevant to such proceeding or investigation.
(C) Taxpayer identity
For purposes of this paragraph, a taxpayer's identity shall
not be treated as taxpayer return information.
(3) Disclosure of return information to apprise appropriate
officials of criminal or terrorist activities or emergency
circumstances
(A) Possible violations of Federal criminal law
(i) In general
Except as provided in paragraph (6), the Secretary may
disclose in writing return information (other than taxpayer
return information) which may constitute evidence of a
violation of any Federal criminal law (not involving tax
administration) to the extent necessary to apprise the head
of the appropriate Federal agency charged with the
responsibility of enforcing such law. The head of such agency
may disclose such return information to officers and
employees of such agency to the extent necessary to enforce
such law.
(ii) Taxpayer identity
If there is return information (other than taxpayer return
information) which may constitute evidence of a violation by
any taxpayer of any Federal criminal law (not involving tax
administration), such taxpayer's identity may also be
disclosed under clause (i).
(B) Emergency circumstances
(i) Danger of death or physical injury
Under circumstances involving an imminent danger of death
or physical injury to any individual, the Secretary may
disclose return information to the extent necessary to
apprise appropriate officers or employees of any Federal or
State law enforcement agency of such circumstances.
(ii) Flight from Federal prosecution
Under circumstances involving the imminent flight of any
individual from Federal prosecution, the Secretary may
disclose return information to the extent necessary to
apprise appropriate officers or employees of any Federal law
enforcement agency of such circumstances.
(C) Terrorist activities, etc.
(i) In general
Except as provided in paragraph (6), the Secretary may
disclose in writing return information (other than taxpayer
return information) that may be related to a terrorist
incident, threat, or activity to the extent necessary to
apprise the head of the appropriate Federal law enforcement
agency responsible for investigating or responding to such
terrorist incident, threat, or activity. The head of the
agency may disclose such return information to officers and
employees of such agency to the extent necessary to
investigate or respond to such terrorist incident, threat, or
activity.
(ii) Disclosure to the Department of Justice
Returns and taxpayer return information may also be
disclosed to the Attorney General under clause (i) to the
extent necessary for, and solely for use in preparing, an
application under paragraph (7)(D).
(iii) Taxpayer identity
For purposes of this subparagraph, a taxpayer's identity
shall not be treated as taxpayer return information.
(iv) Termination
No disclosure may be made under this subparagraph after
December 31, 2006.
(4) Use of certain disclosed returns and return information in
judicial or administrative proceedings
(A) Returns and taxpayer return information
Except as provided in subparagraph (C), any return or
taxpayer return information obtained under paragraph (1) or
(7)(C) may be disclosed in any judicial or administrative
proceeding pertaining to enforcement of a specifically
designated Federal criminal statute or related civil forfeiture
(not involving tax administration) to which the United States
or a Federal agency is a party -
(i) if the court finds that such return or taxpayer return
information is probative of a matter in issue relevant in
establishing the commission of a crime or the guilt or
liability of a party, or
(ii) to the extent required by order of the court pursuant
to section 3500 of title 18, United States Code, or rule 16
of the Federal Rules of Criminal Procedure.
(B) Return information (other than taxpayer return information)
Except as provided in subparagraph (C), any return
information (other than taxpayer return information) obtained
under paragraph (1), (2), (3)(A) or (C), or (7) may be
disclosed in any judicial or administrative proceeding
pertaining to enforcement of a specifically designated Federal
criminal statute or related civil forfeiture (not involving tax
administration) to which the United States or a Federal agency
is a party.
(C) Confidential informant; impairment of investigations
No return or return information shall be admitted into
evidence under subparagraph (A)(i) or (B) if the Secretary
determines and notifies the Attorney General or his delegate or
the head of the Federal agency that such admission would
identify a confidential informant or seriously impair a civil
or criminal tax investigation.
(D) Consideration of confidentiality policy
In ruling upon the admissibility of returns or return
information, and in the issuance of an order under subparagraph
(A)(ii), the court shall give due consideration to
congressional policy favoring the confidentiality of returns
and return information as set forth in this title.
(E) Reversible error
The admission into evidence of any return or return
information contrary to the provisions of this paragraph shall
not, as such, constitute reversible error upon appeal of a
judgment in the proceeding.
(5) Disclosure to locate fugitives from justice
(A) In general
Except as provided in paragraph (6), the return of an
individual or return information with respect to such
individual shall, pursuant to and upon the grant of an ex parte
order by a Federal district court judge or magistrate judge
under subparagraph (B), be open (but only to the extent
necessary as provided in such order) to inspection by, or
disclosure to, officers and employees of any Federal agency
exclusively for use in locating such individual.
(B) Application for order
Any person described in paragraph (1)(B) may authorize an
application to a Federal district court judge or magistrate
judge for an order referred to in subparagraph (A). Upon such
application, such judge or magistrate judge may grant such
order if he determines on the basis of the facts submitted by
the applicant that -
(i) a Federal arrest warrant relating to the commission of
a Federal felony offense has been issued for an individual
who is a fugitive from justice,
(ii) the return of such individual or return information
with respect to such individual is sought exclusively for use
in locating such individual, and
(iii) there is reasonable cause to believe that such return
or return information may be relevant in determining the
location of such individual.
(6) Confidential informants; impairment of investigations
The Secretary shall not disclose any return or return
information under paragraph (1), (2), (3)(A) or (C), (5), (7), or
(8) if the Secretary determines (and, in the case of a request
for disclosure pursuant to a court order described in paragraph
(1)(B) or (5)(B), certifies to the court) that such disclosure
would identify a confidential informant or seriously impair a
civil or criminal tax investigation.
(7) Disclosure upon request of information relating to terrorist
activities, etc.
(A) Disclosure to law enforcement agencies
(i) In general
Except as provided in paragraph (6), upon receipt by the
Secretary of a written request which meets the requirements
of clause (iii), the Secretary may disclose return
information (other than taxpayer return information) to
officers and employees of any Federal law enforcement agency
who are personally and directly engaged in the response to or
investigation of any terrorist incident, threat, or activity.
(ii) Disclosure to State and local law enforcement agencies
The head of any Federal law enforcement agency may disclose
return information obtained under clause (i) to officers and
employees of any State or local law enforcement agency but
only if such agency is part of a team with the Federal law
enforcement agency in such response or investigation and such
information is disclosed only to officers and employees who
are personally and directly engaged in such response or
investigation.
(iii) Requirements
A request meets the requirements of this clause if -
(I) the request is made by the head of any Federal law
enforcement agency (or his delegate) involved in the
response to or investigation of any terrorist incident,
threat, or activity, and
(II) the request sets forth the specific reason or
reasons why such disclosure may be relevant to a terrorist
incident, threat, or activity.
(iv) Limitation on use of information
Information disclosed under this subparagraph shall be
solely for the use of the officers and employees to whom such
information is disclosed in such response or investigation.
(v) Taxpayer identity
For purposes of this subparagraph, a taxpayer's identity
shall not be treated as taxpayer return information.
(B) Disclosure to intelligence agencies
(i) In general
Except as provided in paragraph (6), upon receipt by the
Secretary of a written request which meets the requirements
of clause (ii), the Secretary may disclose return information
(other than taxpayer return information) to those officers
and employees of the Department of Justice, the Department of
the Treasury, and other Federal intelligence agencies who are
personally and directly engaged in the collection or analysis
of intelligence and counterintelligence information or
investigation concerning any terrorist incident, threat, or
activity. For purposes of the preceding sentence, the
information disclosed under the preceding sentence shall be
solely for the use of such officers and employees in such
investigation, collection, or analysis.
(ii) Requirements
A request meets the requirements of this subparagraph if
the request -
(I) is made by an individual described in clause (iii),
and
(II) sets forth the specific reason or reasons why such
disclosure may be relevant to a terrorist incident, threat,
or activity.
(iii) Requesting individuals
An individual described in this subparagraph is an
individual -
(I) who is an officer or employee of the Department of
Justice or the Department of the Treasury who is appointed
by the President with the advice and consent of the Senate
or who is the Director of the United States Secret Service,
and
(II) who is responsible for the collection and analysis
of intelligence and counterintelligence information
concerning any terrorist incident, threat, or activity.
(iv) Taxpayer identity
For purposes of this subparagraph, a taxpayer's identity
shall not be treated as taxpayer return information.
(C) Disclosure under ex parte orders
(i) In general
Except as provided in paragraph (6), any return or return
information with respect to any specified taxable period or
periods shall, pursuant to and upon the grant of an ex parte
order by a Federal district court judge or magistrate under
clause (ii), be open (but only to the extent necessary as
provided in such order) to inspection by, or disclosure to,
officers and employees of any Federal law enforcement agency
or Federal intelligence agency who are personally and
directly engaged in any investigation, response to, or
analysis of intelligence and counterintelligence information
concerning any terrorist incident, threat, or activity.
Return or return information opened to inspection or
disclosure pursuant to the preceding sentence shall be solely
for the use of such officers and employees in the
investigation, response, or analysis, and in any judicial,
administrative, or grand jury proceedings, pertaining to such
terrorist incident, threat, or activity.
(ii) Application for order
The Attorney General, the Deputy Attorney General, the
Associate Attorney General, any Assistant Attorney General,
or any United States attorney may authorize an application to
a Federal district court judge or magistrate for the order
referred to in clause (i). Upon such application, such judge
or magistrate may grant such order if he determines on the
basis of the facts submitted by the applicant that -
(I) there is reasonable cause to believe, based upon
information believed to be reliable, that the return or
return information may be relevant to a matter relating to
such terrorist incident, threat, or activity, and
(II) the return or return information is sought
exclusively for use in a Federal investigation, analysis,
or proceeding concerning any terrorist incident, threat, or
activity.
(D) Special rule for ex parte disclosure by the IRS
(i) In general
Except as provided in paragraph (6), the Secretary may
authorize an application to a Federal district court judge or
magistrate for the order referred to in subparagraph (C)(i).
Upon such application, such judge or magistrate may grant
such order if he determines on the basis of the facts
submitted by the applicant that the requirements of
subparagraph (C)(ii)(I) are met.
(ii) Limitation on use of information
Information disclosed under clause (i) -
(I) may be disclosed only to the extent necessary to
apprise the head of the appropriate Federal law enforcement
agency responsible for investigating or responding to a
terrorist incident, threat, or activity, and
(II) shall be solely for use in a Federal investigation,
analysis, or proceeding concerning any terrorist incident,
threat, or activity.
The head of such Federal agency may disclose such information
to officers and employees of such agency to the extent
necessary to investigate or respond to such terrorist
incident, threat, or activity.
(E) Termination
No disclosure may be made under this paragraph after December
31, 2006.
(8) Comptroller General
(A) Returns available for inspection
Except as provided in subparagraph (C), upon written request
by the Comptroller General of the United States, returns and
return information shall be open to inspection by, or
disclosure to, officers and employees of the Government
Accountability Office for the purpose of, and to the extent
necessary in, making -
(i) an audit of the Internal Revenue Service, the Bureau of
Alcohol, Tobacco, Firearms, and Explosives, Department of
Justice, or the Tax and Trade Bureau, Department of the
Treasury, which may be required by section 713 of title 31,
United States Code, or
(ii) any audit authorized by subsection (p)(6),
except that no such officer or employee shall, except to the
extent authorized by subsection (f) or (p)(6), disclose to any
person, other than another officer or employee of such office
whose official duties require such disclosure, any return or
return information described in section 4424(a) in a form which
can be associated with, or otherwise identify, directly or
indirectly, a particular taxpayer, nor shall such officer or
employee disclose any other return or return information,
except as otherwise expressly provided by law, to any person
other than such other officer or employee of such office in a
form which can be associated with, or otherwise identify,
directly or indirectly, a particular taxpayer.
(B) Audits of other agencies
(i) In general
Nothing in this section shall prohibit any return or return
information obtained under this title by any Federal agency
(other than an agency referred to in subparagraph (A)) or by
a Trustee as defined in the District of Columbia Retirement
Protection Act of 1997, for use in any program or activity
from being open to inspection by, or disclosure to, officers
and employees of the Government Accountability Office if such
inspection or disclosure is -
(I) for purposes of, and to the extent necessary in,
making an audit authorized by law of such program or
activity, and
(II) pursuant to a written request by the Comptroller
General of the United States to the head of such Federal
agency.
(ii) Information from Secretary
If the Comptroller General of the United States determines
that the returns or return information available under clause
(i) are not sufficient for purposes of making an audit of any
program or activity of a Federal agency (other than an agency
referred to in subparagraph (A)), upon written request by the
Comptroller General to the Secretary, returns and return
information (of the type authorized by subsection (l) or (m)
to be made available to the Federal agency for use in such
program or activity) shall be open to inspection by, or
disclosure to, officers and employees of the Government
Accountability Office for the purpose of, and to the extent
necessary in, making such audit.
(iii) Requirement of notification upon completion of audit
Within 90 days after the completion of an audit with
respect to which returns or return information were opened to
inspection or disclosed under clause (i) or (ii), the
Comptroller General of the United States shall notify in
writing the Joint Committee on Taxation of such completion.
Such notice shall include -
(I) a description of the use of the returns and return
information by the Federal agency involved,
(II) such recommendations with respect to the use of
returns and return information by such Federal agency as
the Comptroller General deems appropriate, and
(III) a statement on the impact of any such
recommendations on confidentiality of returns and return
information and the administration of this title.
(iv) Certain restrictions made applicable
The restrictions contained in subparagraph (A) on the
disclosure of any returns or return information open to
inspection or disclosed under such subparagraph shall also
apply to returns and return information open to inspection or
disclosed under this subparagraph.
(C) Disapproval by Joint Committee on Taxation
Returns and return information shall not be open to
inspection or disclosed under subparagraph (A) or (B) with
respect to an audit -
(i) unless the Comptroller General of the United States
notifies in writing the Joint Committee on Taxation of such
audit, and
(ii) if the Joint Committee on Taxation disapproves such
audit by a vote of at least two-thirds of its members within
the 30-day period beginning on the day the Joint Committee on
Taxation receives such notice.
(j) Statistical use
(1) Department of Commerce
Upon request in writing by the Secretary of Commerce, the
Secretary shall furnish -
(A) such returns, or return information reflected thereon, to
officers and employees of the Bureau of the Census, and
(B) such return information reflected on returns of
corporations to officers and employees of the Bureau of
Economic Analysis,
as the Secretary may prescribe by regulation for the purpose of,
but only to the extent necessary in, the structuring of censuses
and national economic accounts and conducting related statistical
activities authorized by law.
(2) Federal Trade Commission
Upon request in writing by the Chairman of the Federal Trade
Commission, the Secretary shall furnish such return information
reflected on any return of a corporation with respect to the tax
imposed by chapter 1 to officers and employees of the Division of
Financial Statistics of the Bureau of Economics of such
commission as the Secretary may prescribe by regulation for the
purpose of, but only to the extent necessary in, administration
by such division of legally authorized economic surveys of
corporations.
(3) Department of Treasury
Returns and return information shall be open to inspection by
or disclosure to officers and employees of the Department of the
Treasury whose official duties require such inspection or
disclosure for the purpose of, but only to the extent necessary
in, preparing economic or financial forecasts, projections,
analyses, and statistical studies and conducting related
activities. Such inspection or disclosure shall be permitted only
upon written request which sets forth the specific reason or
reasons why such inspection or disclosure is necessary and which
is signed by the head of the bureau or office of the Department
of the Treasury requesting the inspection or disclosure.
(4) Anonymous form
No person who receives a return or return information under
this subsection shall disclose such return or return information
to any person other than the taxpayer to whom it relates except
in a form which cannot be associated with, or otherwise identify,
directly or indirectly, a particular taxpayer.
(5) Department of Agriculture
Upon request in writing by the Secretary of Agriculture, the
Secretary shall furnish such returns, or return information
reflected thereon, as the Secretary may prescribe by regulation
to officers and employees of the Department of Agriculture whose
official duties require access to such returns or information for
the purpose of, but only to the extent necessary in, structuring,
preparing, and conducting the census of agriculture pursuant to
the Census of Agriculture Act of 1997 (Public Law 105-113).
(6) Congressional Budget Office
Upon written request by the Director of the Congressional
Budget Office, the Secretary shall furnish to officers and
employees of the Congressional Budget Office return information
for the purpose of, but only to the extent necessary for, long-
term models of the social security and medicare programs.
(k) Disclosure of certain returns and return information for tax
administration purposes
(1) Disclosure of accepted offers-in-compromise
Return information shall be disclosed to members of the general
public to the extent necessary to permit inspection of any
accepted offer-in-compromise under section 7122 relating to the
liability for a tax imposed by this title.
(2) Disclosure of amount of outstanding lien
If a notice of lien has been filed pursuant to section 6323(f),
the amount of the outstanding obligation secured by such lien may
be disclosed to any person who furnishes satisfactory written
evidence that he has a right in the property subject to such lien
or intends to obtain a right in such property.
(3) Disclosure of return information to correct misstatements of
fact
The Secretary may, but only following approval by the Joint
Committee on Taxation, disclose such return information or any
other information with respect to any specific taxpayer to the
extent necessary for tax administration purposes to correct a
misstatement of fact published or disclosed with respect to such
taxpayer's return or any transaction of the taxpayer with the
Internal Revenue Service.
(4) Disclosure of competent authority under income tax convention
A return or return information may be disclosed to a competent
authority of a foreign government which has an income tax or gift
and estate tax convention, or other convention or bilateral
agreement relating to the exchange of tax information, with the
United States but only to the extent provided in, and subject to
the terms and conditions of, such convention or bilateral
agreement.
(5) State agencies regulating tax return preparers
Taxpayer identity information with respect to any income tax
return preparer, and information as to whether or not any penalty
has been assessed against such income tax return preparer under
section 6694, 6695, or 7216, may be furnished to any agency,
body, or commission lawfully charged under any State or local law
with the licensing, registration, or regulation of income tax
return preparers. Such information may be furnished only upon
written request by the head of such agency, body, or commission
designating the officers or employees to whom such information is
to be furnished. Information may be furnished and used under this
paragraph only for purposes of the licensing, registration, or
regulation of income tax return preparers.
(6) Disclosure by certain officers and employees for
investigative purposes
An internal revenue officer or employee and an officer or
employee of the Office of Treasury Inspector General for Tax
Administration may, in connection with his official duties
relating to any audit, collection activity, or civil or criminal
tax investigation or any other offense under the internal revenue
laws, disclose return information to the extent that such
disclosure is necessary in obtaining information, which is not
otherwise reasonably available, with respect to the correct
determination of tax, liability for tax, or the amount to be
collected or with respect to the enforcement of any other
provision of this title. Such disclosures shall be made only in
such situations and under such conditions as the Secretary may
prescribe by regulation.
(7) Disclosure of excise tax registration information
To the extent the Secretary determines that disclosure is
necessary to permit the effective administration of subtitle D,
the Secretary may disclose -
(A) the name, address, and registration number of each person
who is registered under any provision of subtitle D (and, in
the case of a registered terminal operator, the address of each
terminal operated by such operator), and
(B) the registration status of any person.
(8) Levies on certain government payments
(A) Disclosure of return information in levies on Financial
Management Service
In serving a notice of levy, or release of such levy, with
respect to any applicable government payment, the Secretary may
disclose to officers and employees of the Financial Management
Service -
(i) return information, including taxpayer identity
information,
(ii) the amount of any unpaid liability under this title
(including penalties and interest), and
(iii) the type of tax and tax period to which such unpaid
liability relates.
(B) Restriction on use of disclosed information
Return information disclosed under subparagraph (A) may be
used by officers and employees of the Financial Management
Service only for the purpose of, and to the extent necessary
in, transferring levied funds in satisfaction of the levy,
maintaining appropriate agency records in regard to such levy
or the release thereof, notifying the taxpayer and the agency
certifying such payment that the levy has been honored, or in
the defense of any litigation ensuing from the honor of such
levy.
(C) Applicable government payment
For purposes of this paragraph, the term "applicable
government payment" means -
(i) any Federal payment (other than a payment for which
eligibility is based on the income or assets (or both) of a
payee) certified to the Financial Management Service for
disbursement, and
(ii) any other payment which is certified to the Financial
Management Service for disbursement and which the Secretary
designates by published notice.
(9) Disclosure of information to administer section 6311
The Secretary may disclose returns or return information to
financial institutions and others to the extent the Secretary
deems necessary for the administration of section 6311.
Disclosures of information for purposes other than to accept
payments by checks or money orders shall be made only to the
extent authorized by written procedures promulgated by the
Secretary.
(l) Disclosure of returns and return information for purposes other
than tax administration
(1) Disclosure of certain returns and return information to
Social Security Administration and Railroad Retirement Board
The Secretary may, upon written request, disclose returns and
return information with respect to -
(A) taxes imposed by chapters 2, 21, and 24, to the Social
Security Administration for purposes of its administration of
the Social Security Act;
(B) a plan to which part I of subchapter D of chapter 1
applies, to the Social Security Administration for purposes of
carrying out its responsibility under section 1131 of the
Social Security Act, limited, however to return information
described in section 6057(d); and
(C) taxes imposed by chapter 22, to the Railroad Retirement
Board for purposes of its administration of the Railroad
Retirement Act.
(2) Disclosure of returns and return information to the
Department of Labor and Pension Benefit Guaranty Corporation
The Secretary may, upon written request, furnish returns and
return information to the proper officers and employees of the
Department of Labor and the Pension Benefit Guaranty Corporation
for purposes of, but only to the extent necessary in, the
administration of titles I and IV of the Employee Retirement
Income Security Act of 1974.
(3) Disclosure that applicant for Federal loan has tax delinquent
account
(A) In general
Upon written request, the Secretary may disclose to the head
of the Federal agency administering any included Federal loan
program whether or not an applicant for a loan under such
program has a tax delinquent account.
(B) Restriction on disclosure
Any disclosure under subparagraph (A) shall be made only for
the purpose of, and to the extent necessary in, determining the
creditworthiness of the applicant for the loan in question.
(C) Included Federal loan program defined
For purposes of this paragraph, the term "included Federal
loan program" means any program under which the United States
or a Federal agency makes, guarantees, or insures loans.
(4) Disclosure of returns and return information for use in
personnel or claimant representative matters
The Secretary may disclose returns and return information -
(A) upon written request -
(i) to an employee or former employee of the Department of
the Treasury, or to the duly authorized legal representative
of such employee or former employee, who is or may be a party
to any administrative action or proceeding affecting the
personnel rights of such employee or former employee; or
(ii) to any person, or to the duly authorized legal
representative of such person, whose rights are or may be
affected by an administrative action or proceeding under
section 330 of title 31, United States Code,
solely for use in the action or proceeding, or in preparation
for the action or proceeding, but only to the extent that the
Secretary determines that such returns or return information is
or may be relevant and material to the action or proceeding; or
(B) to officers and employees of the Department of the
Treasury for use in any action or proceeding described in
subparagraph (A), or in preparation for such action or
proceeding, to the extent necessary to advance or protect the
interests of the United States.
(5) Social Security Administration
Upon written request by the Commissioner of Social Security,
the Secretary may disclose information returns filed pursuant to
part III of subchapter A of chapter 61 of this subtitle for the
purpose of -
(A) carrying out, in accordance with an agreement entered
into pursuant to section 232 of the Social Security Act, an
effective return processing program; or
(B) providing information regarding the mortality status of
individuals for epidemiological and similar research in
accordance with section 1106(d) of the Social Security Act.
(6) Disclosure of return information to Federal, State, and local
child support enforcement agencies
(A) Return information from Internal Revenue Service
The Secretary may, upon written request, disclose to the
appropriate Federal, State, or local child support enforcement
agency -
(i) available return information from the master files of
the Internal Revenue Service relating to the social security
account number (or numbers, if the individual involved has
more than one such number), address, filing status, amounts
and nature of income, and the number of dependents reported
on any return filed by, or with respect to, any individual
with respect to whom child support obligations are sought to
be established or enforced pursuant to the provisions of part
D of title IV of the Social Security Act and with respect to
any individual to whom such support obligations are owing,
and
(ii) available return information reflected on any return
filed by, or with respect to, any individual described in
clause (i) relating to the amount of such individual's gross
income (as defined in section 61) or consisting of the names
and addresses of payors of such income and the names of any
dependents reported on such return, but only if such return
information is not reasonably available from any other
source.
(B) Disclosure to certain agents
The following information disclosed to any child support
enforcement agency under subparagraph (A) with respect to any
individual with respect to whom child support obligations are
sought to be established or enforced may be disclosed by such
agency to any agent of such agency which is under contract with
such agency to carry out the purposes described in subparagraph
(C):
(i) The address and social security account number (or
numbers) of such individual.
(ii) The amount of any reduction under section 6402(c)
(relating to offset of past-due support against overpayments)
in any overpayment otherwise payable to such individual.
(C) Restriction on disclosure
Information may be disclosed under this paragraph only for
purposes of, and to the extent necessary in, establishing and
collecting child support obligations from, and locating,
individuals owing such obligations.
(7) Disclosure of return information to Federal, State, and local
agencies administering certain programs under the Social
Security Act, the Food Stamp Act of 1977, or title 38, United
States Code, or certain housing assistance programs
(A) Return information from Social Security Administration
The Commissioner of Social Security shall, upon written
request, disclose return information from returns with respect
to net earnings from self-employment (as defined in section
1402), wages (as defined in section 3121(a) or 3401(a)), and
payments of retirement income, which have been disclosed to the
Social Security Administration as provided by paragraph (1) or
(5) of this subsection, to any Federal, State, or local agency
administering a program listed in subparagraph (D).
(B) Return information from Internal Revenue Service
The Secretary shall, upon written request, disclose current
return information from returns with respect to unearned income
from the Internal Revenue Service files to any Federal, State,
or local agency administering a program listed in subparagraph
(D).
(C) Restriction on disclosure
The Commissioner of Social Security and the Secretary shall
disclose return information under subparagraphs (A) and (B)
only for purposes of, and to the extent necessary in,
determining eligibility for, or the correct amount of, benefits
under a program listed in subparagraph (D).
(D) Programs to which rule applies
The programs to which this paragraph applies are:
(i) a State program funded under part A of title IV of the
Social Security Act;
(ii) medical assistance provided under a State plan
approved under title XIX of the Social Security Act or
subsidies provided under section 1860D-14 of such Act;
(iii) supplemental security income benefits provided under
title XVI of the Social Security Act, and federally
administered supplementary payments of the type described in
section 1616(a) of such Act (including payments pursuant to
an agreement entered into under section 212(a) of Public Law
93-66);
(iv) any benefits provided under a State plan approved
under title I, X, XIV, or XVI of the Social Security Act (as
those titles apply to Puerto Rico, Guam, and the Virgin
Islands);
(v) unemployment compensation provided under a State law
described in section 3304 of this title;
(vi) assistance provided under the Food Stamp Act of 1977;
(vii) State-administered supplementary payments of the type
described in section 1616(a) of the Social Security Act
(including payments pursuant to an agreement entered into
under section 212(a) of Public Law 93-66);
(viii)(I) any needs-based pension provided under chapter 15
of title 38, United States Code, or under any other law
administered by the Secretary of Veterans Affairs;
(II) parents' dependency and indemnity compensation
provided under section 1315 of title 38, United States Code;
(III) health-care services furnished under section
1710(a)(1)(I), 1710(a)(2), 1710(b), and 1712(a)(2)(B) of such
title; and
(IV) compensation paid under chapter 11 of title 38, United
States Code, at the 100 percent rate based solely on
unemployability and without regard to the fact that the
disability or disabilities are not rated as 100 percent
disabling under the rating schedule; and
(ix) any housing assistance program administered by the
Department of Housing and Urban Development that involves
initial and periodic review of an applicant's or
participant's income, except that return information may be
disclosed under this clause only on written request by the
Secretary of Housing and Urban Development and only for use
by officers and employees of the Department of Housing and
Urban Development with respect to applicants for and
participants in such programs.
Only return information from returns with respect to net
earnings from self-employment and wages may be disclosed under
this paragraph for use with respect to any program described in
clause (viii)(IV). Clause (viii) shall not apply after
September 30, 2008.
(8) Disclosure of certain return information by Social Security
Administration to Federal, State, and local child support
enforcement agencies
(A) In general
Upon written request, the Commissioner of Social Security
shall disclose directly to officers and employees of a Federal
or State or local child support enforcement agency return
information from returns with respect to social security
account numbers, net earnings from self-employment (as defined
in section 1402), wages (as defined in section 3121(a) or
3401(a)), and payments of retirement income which have been
disclosed to the Social Security Administration as provided by
paragraph (1) or (5) of this subsection.
(B) Restriction on disclosure
The Commissioner of Social Security shall disclose return
information under subparagraph (A) only for purposes of, and to
the extent necessary in, establishing and collecting child
support obligations from, and locating, individuals owing such
obligations. For purposes of the preceding sentence, the term
"child support obligations" only includes obligations which are
being enforced pursuant to a plan described in section 454 of
the Social Security Act which has been approved by the
Secretary of Health and Human Services under part D of title IV
of such Act.
(C) State or local child support enforcement agency
For purposes of this paragraph, the term "State or local
child support enforcement agency" means any agency of a State
or political subdivision thereof operating pursuant to a plan
described in subparagraph (B).
(9) Disclosure of alcohol fuel producers to administrators of
State alcohol laws
Notwithstanding any other provision of this section, the
Secretary may disclose -
(A) the name and address of any person who is qualified to
produce alcohol for fuel use under section 5181, and
(B) the location of any premises to be used by such person in
producing alcohol for fuel,
to any State agency, body, or commission, or its legal
representative, which is charged under the laws of such State
with responsibility for administration of State alcohol laws
solely for use in the administration of such laws.
(10) Disclosure of certain information to agencies requesting a
reduction under subsection (c), (d), or (e) of section 6402
(A) Return information from Internal Revenue Service
The Secretary may, upon receiving a written request, disclose
to officers and employees of any agency seeking a reduction
under subsection (c), (d), or (e) of section 6402 and to
officers and employees of the Department of the Treasury in
connection with such reduction -
(i) taxpayer identity information with respect to the
taxpayer against whom such a reduction was made or not made
and with respect to any other person filing a joint return
with such taxpayer,
(ii) the fact that a reduction has been made or has not
been made under such subsection with respect to such
taxpayer,
(iii) the amount of such reduction,
(iv) whether such taxpayer filed a joint return, and
(v) the fact that a payment was made (and the amount of the
payment) to the spouse of the taxpayer on the basis of a
joint return.
(B) Restriction on use of disclosed information
Any officers and employees of an agency receiving return
information under subparagraph (A) shall use such information
only for the purposes of, and to the extent necessary in,
establishing appropriate agency records, locating any person
with respect to whom a reduction under subsection (c), (d), or
(e) of section 6402 is sought for purposes of collecting the
debt with respect to which the reduction is sought, or in the
defense of any litigation or administrative procedure ensuing
from a reduction made under subsection (c), (d), or (e) of
section 6402.
(11) Disclosure of return information to carry out Federal
Employees' Retirement System
(A) In general
The Commissioner of Social Security shall, on written
request, disclose to the Office of Personnel Management return
information from returns with respect to net earnings from self-
employment (as defined in section 1402), wages (as defined in
section 3121(a) or 3401(a)), and payments of retirement income,
which have been disclosed to the Social Security Administration
as provided by paragraph (1) or (5).
(B) Restriction on disclosure
The Commissioner of Social Security shall disclose return
information under subparagraph (A) only for purposes of, and to
the extent necessary in, the administration of chapters 83 and
84 of title 5, United States Code.
(12) Disclosure of certain taxpayer identity information for
verification of employment status of medicare beneficiary and
spouse of medicare beneficiary
(A) Return information from Internal Revenue Service
The Secretary shall, upon written request from the
Commissioner of Social Security, disclose to the Commissioner
available filing status and taxpayer identity information from
the individual master files of the Internal Revenue Service
relating to whether any medicare beneficiary identified by the
Commissioner was a married individual (as defined in section
7703) for any specified year after 1986, and, if so, the name
of the spouse of such individual and such spouse's TIN.
(B) Return information from Social Security Administration
The Commissioner of Social Security shall, upon written
request from the Administrator of the Centers for Medicare &
Medicaid Services, disclose to the Administrator the following
information:
(i) The name and TIN of each medicare beneficiary who is
identified as having received wages (as defined in section
3401(a)), above an amount (if any) specified by the Secretary
of Health and Human Services, from a qualified employer in a
previous year.
(ii) For each medicare beneficiary who was identified as
married under subparagraph (A) and whose spouse is identified
as having received wages, above an amount (if any) specified
by the Secretary of Health and Human Services, from a
qualified employer in a previous year -
(I) the name and TIN of the medicare beneficiary, and
(II) the name and TIN of the spouse.
(iii) With respect to each such qualified employer, the
name, address, and TIN of the employer and the number of
individuals with respect to whom written statements were
furnished under section 6051 by the employer with respect to
such previous year.
(C) Disclosure by Centers for Medicare&Medicaid Services
With respect to the information disclosed under subparagraph
(B), the Administrator of the Centers for Medicare&Medicaid
Services may disclose -
(i) to the qualified employer referred to in such
subparagraph the name and TIN of each individual identified
under such subparagraph as having received wages from the
employer (hereinafter in this subparagraph referred to as the
"employee") for purposes of determining during what period
such employee or the employee's spouse may be (or have been)
covered under a group health plan of the employer and what
benefits are or were covered under the plan (including the
name, address, and identifying number of the plan),
(ii) to any group health plan which provides or provided
coverage to such an employee or spouse, the name of such
employee and the employee's spouse (if the spouse is a
medicare beneficiary) and the name and address of the
employer, and, for the purpose of presenting a claim to the
plan -
(I) the TIN of such employee if benefits were paid under
title XVIII of the Social Security Act with respect to the
employee during a period in which the plan was a primary
plan (as defined in section 1862(b)(2)(A) of the Social
Security Act), and
(II) the TIN of such spouse if benefits were paid under
such title with respect to the spouse during such period,
and
(iii) to any agent of such Administrator the information
referred to in subparagraph (B) for purposes of carrying out
clauses (i) and (ii) on behalf of such Administrator.
(D) Special rules
(i) Restrictions on disclosure
Information may be disclosed under this paragraph only for
purposes of, and to the extent necessary in, determining the
extent to which any medicare beneficiary is covered under any
group health plan.
(ii) Timely response to requests
Any request made under subparagraph (A) or (B) shall be
complied with as soon as possible but in no event later than
120 days after the date the request was made.
(E) Definitions
For purposes of this paragraph -
(i) Medicare beneficiary
The term "medicare beneficiary" means an individual
entitled to benefits under part A, or enrolled under part B,
of title XVIII of the Social Security Act, but does not
include such an individual enrolled in part A under section
1818.
(ii) Group health plan
The term "group health plan" means any group health plan
(as defined in section 5000(b)(1)).
(iii) Qualified employer
The term "qualified employer" means, for a calendar year,
an employer which has furnished written statements under
section 6051 with respect to at least 20 individuals for
wages paid in the year.
(13) Disclosure of return information to carry out income
contingent repayment of student loans
(A) In general
The Secretary may, upon written request from the Secretary of
Education, disclose to officers and employees of the Department
of Education return information with respect to a taxpayer who
has received an applicable student loan and whose loan
repayment amounts are based in whole or in part on the
taxpayer's income. Such return information shall be limited to -

(i) taxpayer identity information with respect to such
taxpayer,
(ii) the filing status of such taxpayer, and
(iii) the adjusted gross income of such taxpayer.
(B) Restriction on use of disclosed information
Return information disclosed under subparagraph (A) may be
used by officers and employees of the Department of Education
only for the purposes of, and to the extent necessary in,
establishing the appropriate income contingent repayment amount
for an applicable student loan.
(C) Applicable student loan
For purposes of this paragraph, the term "applicable student
loan" means -
(i) any loan made under the program authorized under part D
of title IV of the Higher Education Act of 1965, and
(ii) any loan made under part B or E of title IV of the
Higher Education Act of 1965 which is in default and has been
assigned to the Department of Education.
(D) Termination
This paragraph shall not apply to any request made after
December 31, 2006.
(14) Disclosure of return information to United States Customs
Service
The Secretary may, upon written request from the Commissioner
of the United States Customs Service, disclose to officers and
employees of the Department of the Treasury such return
information with respect to taxes imposed by chapters 1 and 6 as
the Secretary may prescribe by regulations, solely for the
purpose of, and only to the extent necessary in -
(A) ascertaining the correctness of any entry in audits as
provided for in section 509 of the Tariff Act of 1930 (19
U.S.C. 1509), or
(B) other actions to recover any loss of revenue, or to
collect duties, taxes, and fees, determined to be due and owing
pursuant to such audits.
(15) Disclosure of returns filed under section 6050I
The Secretary may, upon written request, disclose to officers
and employees of -
(A) any Federal agency,
(B) any agency of a State or local government, or
(C) any agency of the government of a foreign country,
information contained on returns filed under section 6050I. Any
such disclosure shall be made on the same basis, and subject to
the same conditions, as apply to disclosures of information on
reports filed under section 5313 of title 31, United States Code;
except that no disclosure under this paragraph shall be made for
purposes of the administration of any tax law.
(16) Disclosure of return information for purposes of
administering the District of Columbia Retirement Protection
Act of 1997
(A) In general
Upon written request available return information (including
such information disclosed to the Social Security
Administration under paragraph (1) or (5) of this subsection),
relating to the amount of wage income (as defined in section
3121(a) or 3401(a)), the name, address, and identifying number
assigned under section 6109, of payors of wage income, taxpayer
identity (as defined in subsection (!1) 6103(b)(6)), and the
occupational status reflected on any return filed by, or with
respect to, any individual with respect to whom eligibility
for, or the correct amount of, benefits under the District of
Columbia Retirement Protection Act of 1997, is sought to be
determined, shall be disclosed by the Commissioner of Social
Security, or to the extent not available from the Social
Security Administration, by the Secretary, to any duly
authorized officer or employee of the Department of the
Treasury, or a Trustee or any designated officer or employee of
a Trustee (as defined in the District of Columbia Retirement
Protection Act of 1997), or any actuary engaged by a Trustee
under the terms of the District of Columbia Retirement
Protection Act of 1997, whose official duties require such
disclosure, solely for the purpose of, and to the extent
necessary in, determining an individual's eligibility for, or
the correct amount of, benefits under the District of Columbia
Retirement Protection Act of 1997.
(B) Disclosure for use in judicial or administrative
proceedings
Return information disclosed to any person under this
paragraph may be disclosed in a judicial or administrative
proceeding relating to the determination of an individual's
eligibility for, or the correct amount of, benefits under the
District of Columbia Retirement Protection Act of 1997.
(17) Disclosure to National Archives and Records Administration
The Secretary shall, upon written request from the Archivist of
the United States, disclose or authorize the disclosure of
returns and return information to officers and employees of the
National Archives and Records Administration for purposes of, and
only to the extent necessary in, the appraisal of records for
destruction or retention. No such officer or employee shall,
except to the extent authorized by subsection (f), (i)(8), or
(p), disclose any return or return information disclosed under
the preceding sentence to any person other than to the Secretary,
or to another officer or employee of the National Archives and
Records Administration whose official duties require such
disclosure for purposes of such appraisal.
(18) Disclosure of return information for purposes of carrying
out a program for advance payment of credit for health
insurance costs of eligible individuals
The Secretary may disclose to providers of health insurance for
any certified individual (as defined in section 7527(c)) return
information with respect to such certified individual only to the
extent necessary to carry out the program established by section
7527 (relating to advance payment of credit for health insurance
costs of eligible individuals).
(19) Disclosure of return information for purposes of providing
transitional assistance under medicare discount card program
(A) In general
The Secretary, upon written request from the Secretary of
Health and Human Services pursuant to carrying out section
1860D-31 of the Social Security Act, shall disclose to
officers, employees, and contractors of the Department of
Health and Human Services with respect to a taxpayer for the
applicable year -
(i)(I) whether the adjusted gross income, as modified in
accordance with specifications of the Secretary of Health and
Human Services for purposes of carrying out such section, of
such taxpayer and, if applicable, such taxpayer's spouse, for
the applicable year, exceeds the amounts specified by the
Secretary of Health and Human Services in order to apply the
100 and 135 percent of the poverty lines under such section,
(II) whether the return was a joint return, and (III) the
applicable year, or
(ii) if applicable, the fact that there is no return filed
for such taxpayer for the applicable year.
(B) Definition of applicable year
For the purposes of this subsection, the term "applicable
year" means the most recent taxable year for which information
is available in the Internal Revenue Service's taxpayer data
information systems, or, if there is no return filed for such
taxpayer for such year, the prior taxable year.
(C) Restriction on use of disclosed information
Return information disclosed under this paragraph may be used
only for the purposes of determining eligibility for and
administering transitional assistance under section 1860D-31 of
the Social Security Act.
(20) Disclosure of return information to carry out Medicare part
B premium subsidy adjustment
(A) In general
The Secretary shall, upon written request from the
Commissioner of Social Security, disclose to officers,
employees, and contractors of the Social Security
Administration return information of a taxpayer whose premium
(according to the records of the Secretary) may be subject to
adjustment under section 1839(i) of the Social Security Act.
Such return information shall be limited to -
(i) taxpayer identity information with respect to such
taxpayer,
(ii) the filing status of such taxpayer,
(iii) the adjusted gross income of such taxpayer,
(iv) the amounts excluded from such taxpayer's gross income
under sections 135 and 911 to the extent such information is
available,
(v) the interest received or accrued during the taxable
year which is exempt from the tax imposed by chapter 1 to the
extent such information is available,
(vi) the amounts excluded from such taxpayer's gross income
by sections 931 and 933 to the extent such information is
available,
(vii) such other information relating to the liability of
the taxpayer as is prescribed by the Secretary by regulation
as might indicate in the case of a taxpayer who is an
individual described in subsection (i)(4)(B)(iii) of section
1839 of the Social Security Act that the amount of the
premium of the taxpayer under such section may be subject to
adjustment under subsection (i) of such section and the
amount of such adjustment, and
(viii) the taxable year with respect to which the preceding
information relates.
(B) Restriction on use of disclosed information
Return information disclosed under subparagraph (A) may be
used by officers, employees, and contractors of the Social
Security Administration only for the purposes of, and to the
extent necessary in, establishing the appropriate amount of any
premium adjustment under such section 1839(i).
(m) Disclosure of taxpayer identity information
(1) Tax refunds
The Secretary may disclose taxpayer identity information to the
press and other media for purposes of notifying persons entitled
to tax refunds when the Secretary, after reasonable effort and
lapse of time, has been unable to locate such persons.
(2) Federal claims
(A) In general
Except as provided in subparagraph (B), the Secretary may,
upon written request, disclose the mailing address of a
taxpayer for use by officers, employees, or agents of a Federal
agency for purposes of locating such taxpayer to collect or
compromise a Federal claim against the taxpayer in accordance
with sections 3711, 3717, and 3718 of title 31.
(B) Special rule for consumer reporting agency
In the case of an agent of a Federal agency which is a
consumer reporting agency (within the meaning of section 603(f)
of the Fair Credit Reporting Act (15 U.S.C. 1681a(f))), the
mailing address of a taxpayer may be disclosed to such agent
under subparagraph (A) only for the purpose of allowing such
agent to prepare a commercial credit report on the taxpayer for
use by such Federal agency in accordance with sections 3711,
3717, and 3718 of title 31.
(3) National Institute for Occupational Safety and Health
Upon written request, the Secretary may disclose the mailing
address of taxpayers to officers and employees of the National
Institute for Occupational Safety and Health solely for the
purpose of locating individuals who are, or may have been,
exposed to occupational hazards in order to determine the status
of their health or to inform them of the possible need for
medical care and treatment.
(4) Individuals who owe an overpayment of Federal Pell Grants or
who have defaulted on student loans administered by the
Department of Education
(A) In general
Upon written request by the Secretary of Education, the
Secretary may disclose the mailing address of any taxpayer -
(i) who owes an overpayment of a grant awarded to such
taxpayer under subpart 1 of part A of title IV of the Higher
Education Act of 1965, or
(ii) who has defaulted on a loan -
(I) made under part B, D, or E of title IV of the Higher
Education Act of 1965, or
(II) made pursuant to section 3(a)(1) of the Migration
and Refugee Assistance Act of 1962 to a student at an
institution of higher education,
for use only by officers, employees, or agents of the
Department of Education for purposes of locating such taxpayer
for purposes of collecting such overpayment or loan.
(B) Disclosure to educational institutions, etc.
Any mailing address disclosed under subparagraph (A)(i) may
be disclosed by the Secretary of Education to -
(i) any lender, or any State or nonprofit guarantee agency,
which is participating under part B or D of title IV of the
Higher Education Act of 1965, or
(ii) any educational institution with which the Secretary
of Education has an agreement under subpart 1 of part A, or
part D or E, of title IV of such Act,
for use only by officers, employees, or agents of such lender,
guarantee agency, or institution whose duties relate to the
collection of student loans for purposes of locating
individuals who have defaulted on student loans made under such
loan programs for purposes of collecting such loans.
(5) Individuals who have defaulted on student loans administered
by the Department of Health and Human Services
(A) In general
Upon written request by the Secretary of Health and Human
Services, the Secretary may disclose the mailing address of any
taxpayer who has defaulted on a loan made under part C (!2) of
title VII of the Public Health Service Act or under subpart II
of part B of title VIII of such Act, for use only by officers,
employees, or agents of the Department of Health and Human
Services for purposes of locating such taxpayer for purposes of
collecting such loan.
(B) Disclosure to schools and eligible lenders
Any mailing address disclosed under subparagraph (A) may be
disclosed by the Secretary of Health and Human Services to -
(i) any school with which the Secretary of Health and Human
Services has an agreement under subpart II (!2) of part C of
title VII of the Public Health Service Act or subpart II (!2)
of part B of title VIII of such Act, or
(ii) any eligible lender (within the meaning of section
737(4) (!2) of such Act) participating under subpart I (!2)
of part C of title VII of such Act,
for use only by officers, employees, or agents of such school
or eligible lender whose duties relate to the collection of
student loans for purposes of locating individuals who have
defaulted on student loans made under such subparts for the
purposes of collecting such loans.
(6) Blood Donor Locator Service
(A) In general
Upon written request pursuant to section 1141 of the Social
Security Act, the Secretary shall disclose the mailing address
of taxpayers to officers and employees of the Blood Donor
Locator Service in the Department of Health and Human Services.
(B) Restriction on disclosure
The Secretary shall disclose return information under
subparagraph (A) only for purposes of, and to the extent
necessary in, assisting under the Blood Donor Locator Service
authorized persons (as defined in section 1141(h)(1) of the
Social Security Act) in locating blood donors who, as indicated
by donated blood or products derived therefrom or by the
history of the subsequent use of such blood or blood products,
have or may have the virus for acquired immune deficiency
syndrome, in order to inform such donors of the possible need
for medical care and treatment.
(C) Safeguards
The Secretary shall destroy all related blood donor records
(as defined in section 1141(h)(2) of the Social Security Act)
in the possession of the Department of the Treasury upon
completion of their use in making the disclosure required under
subparagraph (A), so as to make such records undisclosable.
(7) Social security account statement furnished by Social
Security Administration
Upon written request by the Commissioner of Social Security,
the Secretary may disclose the mailing address of any taxpayer
who is entitled to receive a social security account statement
pursuant to section 1143(c) of the Social Security Act, for use
only by officers, employees or agents of the Social Security
Administration for purposes of mailing such statement to such
taxpayer.
(n) Certain other persons
Pursuant to regulations prescribed by the Secretary, returns and
return information may be disclosed to any person, including any
person described in section 7513(a), to the extent necessary in
connection with the processing, storage, transmission, and
reproduction of such returns and return information, the
programming, maintenance, repair, testing, and procurement of
equipment, and the providing of other services, for purposes of tax
administration.
(o) Disclosure of returns and return information with respect to
certain taxes
(1) Taxes imposed by subtitle E
Returns and return information with respect to taxes imposed by
subtitle E (relating to taxes on alcohol, tobacco, and firearms)
shall be open to inspection by or disclosure to officers and
employees of a Federal agency whose official duties require such
inspection or disclosure.
(2) Taxes imposed by chapter 35
Returns and return information with respect to taxes imposed by
chapter 35 (relating to taxes on wagering) shall, notwithstanding
any other provision of this section, be open to inspection by or
disclosure only to such person or persons and for such purpose or
purposes as are prescribed by section 4424.
(p) Procedure and recordkeeping
(1) Manner, time, and place of inspections
Requests for the inspection or disclosure of a return or return
information and such inspection or disclosure shall be made in
such manner and at such time and place as shall be prescribed by
the Secretary.
(2) Procedure
(A) Reproduction of returns
A reproduction or certified reproduction of a return shall,
upon written request, be furnished to any person to whom
disclosure or inspection of such return is authorized under
this section. A reasonable fee may be prescribed for furnishing
such reproduction or certified reproduction.
(B) Disclosure of return information
Return information disclosed to any person under the
provisions of this title may be provided in the form of written
documents, reproductions of such documents, films or
photoimpressions, or electronically produced tapes, disks, or
records, or by any other mode or means which the Secretary
determines necessary or appropriate. A reasonable fee may be
prescribed for furnishing such return information.
(C) Use of reproductions
Any reproduction of any return, document, or other matter
made in accordance with this paragraph shall have the same
legal status as the original, and any such reproduction shall,
if properly authenticated, be admissible in evidence in any
judicial or administrative proceeding as if it were the
original, whether or not the original is in existence.
(3) Records of inspection and disclosure
(A) System of recordkeeping
Except as otherwise provided by this paragraph, the Secretary
shall maintain a permanent system of standardized records or
accountings of all requests for inspection or disclosure of
returns and return information (including the reasons for and
dates of such requests) and of returns and return information
inspected or disclosed under this section. Notwithstanding the
provisions of section 552a(c) of title 5, United States Code,
the Secretary shall not be required to maintain a record or
accounting of requests for inspection or disclosure of returns
and return information, or of returns and return information
inspected or disclosed, under the authority of subsections (!3)
(c), (e), (f)(5), (h)(1), (3)(A), or (4), (i)(4), or
(8)(A)(ii), (k)(1), (2), (6), (8), or (9), (l)(1), (4)(B), (5),
(7), (8), (9), (10), (11), (12), (13), (14), (15), (16), (17),
or (18), (m), or (n). The records or accountings required to be
maintained under this paragraph shall be available for
examination by the Joint Committee on Taxation or the Chief of
Staff of such joint committee. Such record or accounting shall
also be available for examination by such person or persons as
may be, but only to the extent, authorized to make such
examination under section 552a(c)(3) of title 5, United States
Code.
(B) Report by the Secretary
The Secretary shall, within 90 days after the close of each
calendar year, furnish to the Joint Committee on Taxation a
report with respect to, or summary of, the records or
accountings described in subparagraph (A) in such form and
containing such information as such joint committee or the
Chief of Staff of such joint committee may designate. Such
report or summary shall not, however, include a record or
accounting of any request by the President under subsection (g)
for, or the disclosure in response to such request of, any
return or return information with respect to any individual
who, at the time of such request, was an officer or employee of
the executive branch of the Federal Government. Such report or
summary, or any part thereof, may be disclosed by such joint
committee to such persons and for such purposes as the joint
committee may, by record vote of a majority of the members of
the joint committee, determine.
(C) Public report on disclosures
The Secretary shall, within 90 days after the close of each
calendar year, furnish to the Joint Committee on Taxation for
disclosure to the public a report with respect to the records
or accountings described in subparagraph (A) which -
(i) provides with respect to each Federal agency, each
agency, body, or commission described in subsection (d),
(i)(3)(B)(i) or (7)(A)(ii), or (l)(6), and the Government
Accountability Office the number of -
(I) requests for disclosure of returns and return
information,
(II) instances in which returns and return information
were disclosed pursuant to such requests or otherwise,
(III) taxpayers whose returns, or return information with
respect to whom, were disclosed pursuant to such requests,
and
(ii) describes the general purposes for which such requests
were made,(!4)
(4) Safeguards
Any Federal agency described in subsection (h)(2), (h)(5),
(i)(1), (2), (3), (5), or (7), (j)(1), (2), or (5), (k)(8),
(l)(1), (2), (3), (5), (10), (11), (13), (14), or (17) or (o)(1),
the Government Accountability Office, the Congressional Budget
Office, or any agency, body, or commission described in
subsection (d), (i)(3)(B)(i) or 7(A)(ii), or (l)(6), (7), (8),
(9), (12), (15), or (16) or any other person described in
subsection (l)(16), (18), (19), or (20) shall, as a condition for
receiving returns or return information -
(A) establish and maintain, to the satisfaction of the
Secretary, a permanent system of standardized records with
respect to any request, the reason for such request, and the
date of such request made by or of it and any disclosure of
return or return information made by or to it;
(B) establish and maintain, to the satisfaction of the
Secretary, a secure area or place in which such returns or
return information shall be stored;
(C) restrict, to the satisfaction of the Secretary, access to
the returns or return information only to persons whose duties
or responsibilities require access and to whom disclosure may
be made under the provisions of this title;
(D) provide such other safeguards which the Secretary
determines (and which he prescribes in regulations) to be
necessary or appropriate to protect the confidentiality of the
returns or return information;
(E) furnish a report to the Secretary, at such time and
containing such information as the Secretary may prescribe,
which describes the procedures established and utilized by such
agency, body, or commission, the Government Accountability
Office, or the Congressional Budget Office for ensuring the
confidentiality of returns and return information required by
this paragraph; and
(F) upon completion of use of such returns or return
information -
(i) in the case of an agency, body, or commission described
in subsection (d), (i)(3)(B)(i), or (l)(6), (7), (8), (9), or
(16), or any other person described in subsection (l)(16),
(18), (19), or (20) return to the Secretary such returns or
return information (along with any copies made therefrom) or
make such returns or return information undisclosable in any
manner and furnish a written report to the Secretary
describing such manner,
(ii) in the case of an agency described in subsections (!5)
(h)(2), (h)(5), (i)(1), (2), (3), (5) or (7), (j)(1), (2), or
(5), (k)(8), (l)(1), (2), (3), (5), (10), (11), (12), (13),
(14), (15), or (17), or (o)(1),,(!6) the Government
Accountability Office, or the Congressional Budget Office,
either -
(I) return to the Secretary such returns or return
information (along with any copies made therefrom),
(II) otherwise make such returns or return information
undisclosable, or
(III) to the extent not so returned or made
undisclosable, ensure that the conditions of subparagraphs
(A), (B), (C), (D), and (E) of this paragraph continue to
be met with respect to such returns or return information,
and
(iii) in the case of the Department of Health and Human
Services for purposes of subsection (m)(6), destroy all such
return information upon completion of its use in providing
the notification for which the information was obtained, so
as to make such information undisclosable;
except that the conditions of subparagraphs (A), (B), (C), (D),
and (E) shall cease to apply with respect to any return or return
information if, and to the extent that, such return or return
information is disclosed in the course of any judicial or
administrative proceeding and made a part of the public record
thereof. If the Secretary determines that any such agency, body,
or commission, including an agency or any other person described
in subsection (l)(16), (18), (19), or (20), or the Government
Accountability Office or the Congressional Budget Office, has
failed to, or does not, meet the requirements of this paragraph,
he may, after any proceedings for review established under
paragraph (7), take such actions as are necessary to ensure such
requirements are met, including refusing to disclose returns or
return information to such agency, body, or commission, including
an agency or any other person described in subsection (l)(16),
(18), (19), or (20), or the Government Accountability Office or
the Congressional Budget Office, until he determines that such
requirements have been or will be met. In the case of any agency
which receives any mailing address under paragraph (2), (4), (6),
or (7) of subsection (m) and which discloses any such mailing
address to any agent or which receives any information under
paragraph (6)(A), (12)(B), or (16) of subsection (l) and which
discloses any such information to any agent, or any person
including an agent described in subsection (l)(16), this
paragraph shall apply to such agency and each such agent or other
person (except that, in the case of an agent, or any person
including an agent described in subsection (l)(16), any report to
the Secretary or other action with respect to the Secretary shall
be made or taken through such agency). For purposes of applying
this paragraph in any case to which subsection (m)(6) applies,
the term "return information" includes related blood donor
records (as defined in section 1141(h)(2) of the Social Security
Act).
(5) Report on procedures and safeguards
After the close of each calendar year, the Secretary shall
furnish to each committee described in subsection (f)(1) a report
which describes the procedures and safeguards established and
utilized by such agencies, bodies, or commissions, the Government
Accountability Office, and the Congressional Budget Office for
ensuring the confidentiality of returns and return information as
required by this subsection. Such report shall also describe
instances of deficiencies in, and failure to establish or
utilize, such procedures.
(6) Audit of procedures and safeguards
(A) Audit by Comptroller General
The Comptroller General may audit the procedures and
safeguards established by such agencies, bodies, or commissions
and the Congressional Budget Office pursuant to this subsection
to determine whether such safeguards and procedures meet the
requirements of this subsection and ensure the confidentiality
of returns and return information. The Comptroller General
shall notify the Secretary before any such audit is conducted.
(B) Records of inspection and reports by the Comptroller
General
The Comptroller General shall -
(i) maintain a permanent system of standardized records and
accountings of returns and return information inspected by
officers and employees of the Government Accountability
Office under subsection (i)(8)(A)(ii) and shall, within 90
days after the close of each calendar year, furnish to the
Secretary a report with respect to, or summary of, such
records or accountings in such form and containing such
information as the Secretary may prescribe, and
(ii) furnish an annual report to each committee described
in subsection (f) and to the Secretary setting forth his
findings with respect to any audit conducted pursuant to
subparagraph (A).
The Secretary may disclose to the Joint Committee any report
furnished to him under clause (i).
(7) Administrative review
The Secretary shall by regulations prescribe procedures which
provide for administrative review of any determination under
paragraph (4) that any agency, body, or commission described in
subsection (d) has failed to meet the requirements of such
paragraph.
(8) State law requirements
(A) Safeguards
Notwithstanding any other provision of this section, no
return or return information shall be disclosed after December
31, 1978, to any officer or employee of any State which
requires a taxpayer to attach to, or include in, any State tax
return a copy of any portion of his Federal return, or
information reflected on such Federal return, unless such State
adopts provisions of law which protect the confidentiality of
the copy of the Federal return (or portion thereof) attached
to, or the Federal return information reflected on, such State
tax return.
(B) Disclosure of returns or return information in State
returns
Nothing in subparagraph (A) shall be construed to prohibit
the disclosure by an officer or employee of any State of any
copy of any portion of a Federal return or any information on a
Federal return which is required to be attached or included in
a State return to another officer or employee of such State (or
political subdivision of such State) if such disclosure is
specifically authorized by State law.
(q) Regulations
The Secretary is authorized to prescribe such other regulations
as are necessary to carry out the provisions of this section.