Chapter 61, Subchapter B, Section 6103, Subsection (p) · 26 U.S.C. Chapter 61

Contents

(p)

(1)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)

(A)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)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)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)

(A)Except as otherwise provided by this paragraph, the Secretary shall maintain a permanent system of standardized records or accountings of all requests for inspection or disclosure of returns and return information (including the reasons for and dates of such requests) and of returns and return information inspected or disclosed under this section and section 6104(c). Notwithstanding the provisions of section 552a(c) of title 5, United States Code, the Secretary shall not be required to maintain a record or accounting of requests for inspection or disclosure of returns and return information, or of returns and return information inspected or disclosed, under the authority of subsection (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)(D)(iv), (13)(D)(v), (13)(D)(vi) 2 (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)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)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)Any Federal agency described in subsection (h)(2), (h)(5), (i)(1), (2), (3), (5), or (7), (j)(1), (2), or (5), (k)(8), (10), (11), or (15), (l)(1), (2), (3), (5), (10), (11), (13)(A), (13)(B), (13)(C), (13)(D)(i), (14), (17), or (22), (o)(1)(A), or (o)(3), the Government Accountability Office, the Congressional Budget Office, or any agency, body, or commission described in subsection (d), (i)(1)(C), (3)(B)(i), or (7)(A)(ii), or (k)(10), (l)(6), (7), (8), (9), (12), (15), or (16), any appropriate State officer (as defined in section 6104(c)), or any other person described in subsection (k)(10) or (15), subsection (l)(6), (8), (10), (13)(A), (13)(B), (13)(C), (13)(D)(i), (16), (18), (19), or (20), or any Indian tribe or tribal organization receiving a grant under section 455(f) of the Social Security Act, or any entity described in subsection (l)(21), shall, as a condition for receiving returns or return information—

(A)establish and maintain, to the satisfaction of the Secretary, a permanent system of standardized records with respect to any request, the reason for such request, and the date of such request made by or of it and any disclosure of return or return information made by or to it;

(B)establish and maintain, to the satisfaction of the Secretary, a secure area or place in which such returns or return information shall be stored;

(C)restrict, to the satisfaction of the Secretary, access to the returns or return information only to persons whose duties or responsibilities require access and to whom disclosure may be made under the provisions of this title;

(D)provide such other safeguards which the Secretary determines (and which he prescribes in regulations) to be necessary or appropriate to protect the confidentiality of the returns or return information;

(E)furnish a report to the Secretary, at such time and containing such information as the Secretary may prescribe, which describes the procedures established and utilized by such agency, body, or commission, the Government Accountability Office, or the Congressional Budget Office for ensuring the confidentiality of returns and return information required by this paragraph; and

(F)upon completion of use of such returns or return information—

(i)in the case of an agency, body, or commission described in subsection (d), (i)(3)(B)(i), (k)(10), or (l)(6), (7), (8), (9), or (16), any appropriate State officer (as defined in section 6104(c)), or any other person described in subsection (k)(10) or (15) or subsection (l)(6), (8), (10), (13)(A), (13)(B), (13)(C), (13)(D)(i), (16), (18), (19), or (20) return to the Secretary such returns or return information (along with any copies made therefrom) or make such returns or return information undisclosable in any manner and furnish a written report to the Secretary describing such manner,

(ii)in the case of an agency described in subsection (h)(2), (h)(5), (i)(1), (2), (3), (5) or (7), (j)(1), (2), or (5), (k)(8), (10), (11), or (15), (l)(1), (2), (3), (5), (10), (11), (12), (13)(A), (13)(B), (13)(C), (13)(D)(i), (14), (15), (17), or (22),,3 (o)(1)(A), or (o)(3) or any entity described in subsection (l)(21), the Government Accountability Office, or the Congressional Budget Office, either—

(I)return to the Secretary such returns or return information (along with any copies made therefrom),

(II)otherwise make such returns or return information undisclosable, or

(III)to the extent not so returned or made undisclosable, ensure that the conditions of subparagraphs (A), (B), (C), (D), and (E) of this paragraph continue to be met with respect to such returns or return information, and

(iii)in the case of the Department of Health and Human Services for purposes of subsection (m)(6), destroy all such return information upon completion of its use in providing the notification for which the information was obtained, so as to make such information undisclosable;

except that the conditions of subparagraphs (A), (B), (C), (D), and (E) shall cease to apply with respect to any return or return information if, and to the extent that, such return or return information is disclosed in the course of any judicial or administrative proceeding and made a part of the public record thereof. If the Secretary determines that any such agency, body, or commission, including an agency, an appropriate State officer (as defined in section 6104(c)), or any other person described in subsection (k)(10) or (15) or subsection (l)(6), (8), (10), (13)(A), (13)(B), (13)(C), (13)(D)(i), (16), (18), (19), or (20), or any Indian tribe or tribal organization receiving a grant under section 455(f) of the Social Security Act, or any entity described in subsection (l)(21), or the Government Accountability Office or the Congressional Budget Office, has failed to, or does not, meet the requirements of this paragraph, he may, after any proceedings for review established under paragraph (7), take such actions as are necessary to ensure such requirements are met, including refusing to disclose returns or return information to such agency, body, or commission, including an agency, an appropriate State officer (as defined in section 6104(c)), or any other person described in subsection (k)(10) or (15) or subsection (l)(6), (8), (10), (13)(A), (13)(B), (13)(C), (13)(D)(i), (16), (18), (19), or (20), or any Indian tribe or tribal organization receiving a grant under section 455(f) of the Social Security Act, or any entity described in subsection (l)(21), or the Government Accountability Office or the Congressional Budget Office, until he determines that such requirements have been or will be met. In the case of any agency which receives any mailing address under paragraph (2), (4), (6), or (7) of subsection (m) and which discloses any such mailing address to any agent or which receives any information under paragraph (6)(A), (8), (10), (12)(B), or (16) of subsection (l) and which discloses any such information to any agent, or any person including an agent described in subsection (l)(10), (13)(A), (13)(B), (13)(C), (13)(D)(i), or (16), this paragraph shall apply to such agency and each such agent or other person (except that, in the case of an agent, or any person including an agent described in subsection (l)(10), (13)(A), (13)(B), (13)(C), (13)(D)(i), or (16), any report to the Secretary or other action with respect to the Secretary shall be made or taken through such agency). For purposes of applying this paragraph in any case to which subsection (m)(6) applies, the term “return information” includes related blood donor records (as defined in section 1141(h)(2) of the Social Security Act).

(5)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)

(A)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)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)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)

(A)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)Nothing in subparagraph (A) or paragraph (9) 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.

(9)Notwithstanding any other provision of this section, no return or return information shall be disclosed to any contractor or other agent of a Federal, State, tribal, or local agency unless such agency, to the satisfaction of the Secretary—

(A)has requirements in effect which require each such contractor or other agent which would have access to returns or return information to provide safeguards (within the meaning of paragraph (4)) to protect the confidentiality of such returns or return information,

(B)agrees to conduct an on-site review every 3 years (or a mid-point review in the case of contracts or agreements of less than 3 years in duration) of each contractor or other agent to determine compliance with such requirements,

(C)submits the findings of the most recent review conducted under subparagraph (B) to the Secretary as part of the report required by paragraph (4)(E), and

(D)certifies to the Secretary for the most recent annual period that such contractor or other agent is in compliance with all such requirements.

The certification required by subparagraph (D) shall include the name and address of each contractor or other agent, a description of the contract or agreement with such contractor or other agent, and the duration of such contract or agreement. The requirements of this paragraph shall not apply to disclosures pursuant to subsection (n) for purposes of Federal tax administration.

United States Government work; public domain under 17 U.S.C. § 105.

Defined terms · 123

Show every defined term

affected taxable year
means any taxable year if the determination of the amount of tax imposed for such taxable year is affected by the treatment of the transaction to which the summons relates.
applicable date
means—
applicable employer-sponsored coverage
means, with respect to any employee, coverage under any group health plan made available to the employee by an employer which is excludable from the employee’s gross income under section 106, or would be so excludable if it were employer-provided coverage (within the meaning of such section 106).
applicable entity
means—
applicable exclusion
means, with respect to any specified fringe benefit plan, the section specified under paragraph (1) under which benefits under such plan are excludable from gross income.
applicable exempt organization
means—
applicable financial entity
means—
applicable government payment
means—
applicable insurance contract
means any life insurance, annuity, or endowment contract with respect to which both an applicable exempt organization and a person other than an applicable exempt organization have directly or indirectly held an interest in the contract (whether or not at the same time).
applicable person
means—
applicable qualified opportunity zone business
means any qualified opportunity zone business—
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.
appropriate Federal official
means—
appropriate official
means the officer or employee having control of the suit, investigation, or inquiry or the person appropriately designated for purposes of this section.
appropriate State officer
means—
authorized person
means, with respect to information disclosed under subparagraph (A), (B), or (C), any person who—
barter exchange
means any organization of members providing property or services who jointly contract to trade or barter such property or services.
broker
includes— A person shall not be treated as a broker with respect to activities consisting of managing a farm on behalf of another person.
cash
includes— Paragraph (2) shall not apply to any check drawn on the account of the writer in a financial institution referred to in subsection (c)(1)(B).
charitable deduction property
means any property (other than publicly traded securities) contributed in a contribution for which a deduction was claimed under section 170 if the claimed value of such property (plus the claimed value of all similar items of property donated by the donor to 1 or more donees) exceeds $5,000.
Chief Counsel advice
means written advice or instruction, under whatever name or designation, prepared by any national office component of the Office of Chief Counsel which—
chief executive officer
means, with respect to any municipality, any elected official and the chief official (even if not elected) of such municipality.
covered security
means any specified security acquired on or after the applicable date if such security—
customer
means any person for whom the broker has transacted any business.
delinquent tax debt
means an outstanding debt under this title for which a notice of lien has been filed pursuant to section 6323, but the term does not include a debt that is being paid in a timely manner pursuant to an agreement under section 6159 or 7122, or a debt with respect to which a collection due process hearing under section 6330 is requested, pending, or completed and no payment is required.
digital asset
means any digital representation of value which is recorded on a cryptographically secured distributed ledger or any similar technology as specified by the Secretary.
disclosure
means the making known to any person in any manner whatever a return or return information.
disqualified asset
means any property or right to property transferred to an individual making the election under this subsection with respect to a joint return by the other individual filing such joint return if the principal purpose of the transfer was the avoidance of tax or payment of tax.
dividend
means—
employer
includes a person described in section 401(c)(4) and an individual who establishes an individual retirement plan.
exempt status application materials
means the application for recognition of exemption under section 501 and any papers submitted in support of such application and any letter or other document issued by the Internal Revenue Service with respect to such application.
exemption amount
has the meaning given such term by section 151(d).
exploited child
means a minor with respect to whom there is reason to believe that a specified offense against a minor (as defined by section 111(7) of the Sex Offender Registration and Notification Act (42 U.S.C. 16911(7))) 1 has or is occurring.
Federal agency
means an agency within the meaning of section 551(1) of title 5, United States Code.
Federal executive agency
means—
fish
includes other forms of aquatic life.
foreign business entity
means a foreign corporation and a foreign partnership.
foreign gift
means any amount received from a person other than a United States person which the recipient treats as a gift or bequest.
foreign person
means any person who is not a United States person.
full-time equivalent employees
means, with respect to any month, the sum of—
fundraising solicitation
means any solicitation of contributions or gifts which is made—
general written determination
means any written determination other than a reference written determination.
group health plan
means any group health plan (as defined in section 5000(b)(1)).
included Federal loan program
means any program under which the United States or a Federal agency makes, guarantees, or insures loans.
individual income tax return
means any return of the tax imposed by subtitle A on individuals, estates, or trusts.
interest
means—
issuer
means any life insurance company that bears the risk with respect to a life insurance contract on the date any return or statement is required to be made under this section.
large food or beverage establishment
means any trade or business (or portion thereof)— For purposes of subparagraph (C), rules similar to the rules of subsections (a) and (b) of section 52 shall apply under regulations prescribed by the Secretary, and an individual who owns 50 percent or more in value of the stock of the corporation operating the establishment shall not be treated as an employee.
long-term care benefit
means—
material advisor
means any person—
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.
merchant acquiring entity
means the bank or other organization which has the contractual obligation to make payment to participating payees in settlement of payment card transactions.
minimum essential coverage
has the meaning given such term by section 5000A(f).
mortgage
means any obligation secured by real property.
mortgage insurance
means—
nonallocable receipts
means receipts which are allocable to—
notice materials
means the notice of status filed under section 527(i) and any papers submitted in support of such notice and any letter or other document issued by the Internal Revenue Service with respect to such notice.
obligation
includes bonds, debentures, notes, certificates, and other evidences of indebtedness.
officer or employee
includes a former officer or employee.
original issue discount
has the meaning given to such term by section 1273(a).
participating payee
means—
payment
means, with respect to any reportable policy sale, the amount of cash and the fair market value of any consideration transferred in the sale.
payment card
means any card which is issued pursuant to an agreement or arrangement which provides for— The acceptance as payment of any account number or other indicia associated with a payment card shall be treated for purposes of this section in the same manner as accepting such payment card as payment.
payment card transaction
means any transaction in which a payment card is accepted as payment.
payment settlement entity
means—
person
includes any governmental unit (and any agency or instrumentality thereof).
practitioner
means any individual in good standing who is regulated under section 330 of title 31, United States Code.
publicly traded securities
means securities for which (as of the date of the contribution) market quotations are readily available on an established securities market.
qualified education loan
has the meaning given such term by section 221(d)(1).
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.
qualified group of municipalities
means, with respect to any governmental entity, 2 or more municipalities—
quid pro quo contribution
means a payment made partly as a contribution and partly in consideration for goods or services provided to the payor by the donee organization.
real estate reporting person
means any of the following persons involved in a real estate transaction in the following order: Any person treated as a real estate reporting person under the preceding sentence shall be treated as a broker for purposes of subsection (c)(1).
records
includes any books, papers, or other data.
reference written determination
means any written determination which has been determined by the Secretary to have significant reference value.
related party
means—
reportable acquisition
means the acquisition by an applicable exempt organization of a direct or indirect interest in any applicable insurance contract in any case in which such acquisition is a part of a structured transaction involving a pool of such contracts.
reportable death benefits
means amounts paid by reason of the death of the insured under a life insurance contract that has been transferred in a reportable policy sale.
reportable event
means—
reportable payment transaction
means any payment card transaction and any third party network transaction.
reportable policy sale
has the meaning given such term in section 101(a)(3)(B).
reportable transaction
has the meaning given to such term by section 6707A(c).
reported item
means any item for which information is required to be furnished under subsection (a).
required documentation
includes such documentation as the Secretary may require that proves the individual’s identity, foreign status, and residency.
responsible party
means—
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.
return information
means— but such term does not include data in a form which cannot be associated with, or otherwise identify, directly or indirectly, a particular taxpayer.
return period
means the 12-month period beginning on July 1 of each year.
revenue provision
means any existing or former internal revenue law, regulation, revenue ruling, revenue procedure, other published or unpublished guidance, or tax treaty, either in general or as applied to specific taxpayers or groups of specific taxpayers.
seller
includes the person relinquishing the residence in an exchange.
seller-provided financing
means any indebtedness incurred in acquiring any residence if the person to whom such indebtedness is owed is the person from whom such residence was acquired.
service-recipient
means the person for whom the service is performed.
social security benefit
has the meaning given to such term by section 86(d)(1).
special IRP tax
means a tax imposed by—
specified criminal offense
means—
specified foreign financial asset
means—
specified fringe benefit plan
means any plan under section 79, 105, 106, 125, 127, 129, or 137.
specified ISAC participant
means—
specified passenger vehicle loan
means the indebtedness described in section 163(h)(4)(B) with respect to any applicable passenger vehicle.
specified return information
means—
specified security
means—
specified tax return preparer
means, with respect to any calendar year, any tax return preparer unless such preparer reasonably expects to file 10 or fewer individual income tax returns during such calendar year.
specified taxable year
means, with respect to any qualified intellectual property contribution, any taxable year of the donee any portion of which is part of the 10-year period beginning on the date of such contribution.
State
means—
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.
State, tribal, or local child support enforcement agency
has the same meaning as when used in paragraph (6)(D).
subchapter S item
means any item of an S corporation to the extent that regulations prescribed by the Secretary provide that, for purposes of this subtitle, such item is more appropriately determined at the corporation level than at the shareholder level.
substantial beneficial interest
means not less than 5 percent of all beneficial interest in the policyholder.
tax convention
means—
tax convention information
means any—
taxable acquisition
means any acquisition by a corporation of stock in or property of another corporation if any shareholder of the acquired corporation is required to recognize gain (if any) as a result of such acquisition.
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.
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.
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).
third party network transaction
means any transaction described in subsection (d)(3)(A)(iii) which is settled through a third party payment network.
third party payment network
means any agreement or arrangement— Such term shall not include any agreement or arrangement which provides for the issuance of payment cards.
third party settlement organization
means the central organization which has the contractual obligation to make payment to participating payees of third party network transactions.
third-party sick pay
means any sick pay (as defined in section 3402(o)(2)(C)) which does not constitute wages for purposes of chapter 24 (determined without regard to section 3402(o)(1)).
understatement
has the meaning given to such term by section 6662(d)(2)(A).
unemployment compensation
has the meaning given to such term by section 85(b).
United States person
has the meaning given to such term by section 7701(a)(30), except that any individual who is a citizen of any possession of the United States (but not otherwise a citizen of the United States) and who is not a resident of the United States shall not be treated as a United States person.
United States real property interest
has the meaning given to such term by section 897(c).
written determination
means a ruling, determination letter, technical advice memorandum, or Chief Counsel advice.