
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document affected by Public Law 106-554 Section 1(a)(7)]
[Document affected by Public Law 106-554 Section 1(a)(7)]
[Document affected by Public Law 106-554 Section 1(a)(7)[304(a)]]
[Document affected by Public Law 106-554 Section 1(a)(7)[310(a)]]
[Document affected by Public Law 106-554 Section 1(a)(7)[313(c)]]
[Document affected by Public Law 107-134 Section 201(a)-(c)(8)]
[Document affected by Public Law 106-554 Section 1(a)(3)[103]]
[Document affected by Public Law 107-134 Section 201(d)]
[Document affected by Public Law 107-67 Section 103]
[CITE: 26USC6103]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                   CHAPTER 61--INFORMATION AND RETURNS
 
                 Subchapter B--Miscellaneous Provisions
 
Sec. 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 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), or (16) 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.

(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 certain combined reporting project

        The Secretary shall disclose taxpayer identities and signatures 
    for purposes of the demonstration project described in section 976 
    of the Taxpayer Relief Act of 1997. 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.

(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 a foreign personal holding 
            company, as defined by section 552, any person who was a 
            shareholder during any part of a period covered by such 
            return if with respect to that period, or any part thereof, 
            such shareholder was required under section 551 to include 
            in his gross income undistributed foreign personal holding 
            company income of such company,
                (v) 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
                (vi) 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 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.

    (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) 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), or (3)(A) 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), (5), or (7) 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) 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 General Accounting Office for 
        the purpose of, and to the extent necessary in, making--
                (i) an audit of the Internal Revenue Service or the 
            Bureau of Alcohol, Tobacco and Firearms 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 General Accounting 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 General Accounting 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;
                (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, 2003.

       (8) Disclosure of certain return information by Social 
              Security Administration to 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 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 Health Care Financing 
        Administration, 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 Health Care Financing Administration

            With respect to the information disclosed under subparagraph 
        (B), the Administrator of the Health Care Financing 
        Administration 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 
        September 30, 2003.

       (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.
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    \1\ So in original. Probably should be ``section''.
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        (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)(7), 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.

(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.
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    \2\ See References in Text note below.
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        (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 (7)(A)(ii), (k)(1), (2), (6), (8), or (9), (l)(1), 
        (4)(B), (5), (7), (8), (9), (10), (11), (12), (13), (14), (15), 
        (16), or (17), (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.
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    \3\ So in original. Probably should be ``subsection''.
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        (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 (l)(6), and the General Accounting 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\
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    \4\ So in original. The comma probably should be a period.
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                           (4) Safeguards

        Any Federal agency described in subsection (h)(2), (h)(5), 
    (i)(1), (2), (3), or (5), (j)(1), (2), or (5), (k)(8), (l)(1), (2), 
    (3), (5), (10), (11), (13), (14), or (17), or (o)(1), the General 
    Accounting Office, the Congressional Budget Office, or any agency, 
    body, or commission described in subsection (d), (i)(3)(B)(i), or 
    (l)(6), (7), (8), (9), (12), (15), or (16) or any other person 
    described in subsection (l)(16) 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 General Accounting 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) 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), or (5), (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 General 
            Accounting Office, or the Congressional Budget Office, 
            either--
---------------------------------------------------------------------------
    \5\ So in original. Probably should be ``subsection''.
    \6\ So in original.
---------------------------------------------------------------------------
                    (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), or the General Accounting 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), or the General Accounting 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 General 
    Accounting 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 General Accounting Office 
            under subsection (i)(7)(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.

(Aug. 16, 1954, ch. 736, 68A Stat. 753; Pub. L. 88-563, Sec. 3(c), Sept. 
2, 1964, 78 Stat. 844; Pub. L. 89-44, title VI, Sec. 601(a), June 21, 
1965, 79 Stat. 153; Pub. L. 89-713, Sec. 4(a), Nov. 2, 1966, 80 Stat. 
1109; Pub. L. 93-406, title II, Sec. 1022(h), Sept. 2, 1974, 88 Stat. 
941; Pub. L. 94-202, Sec. 8(g), Jan. 2, 1976, 89 Stat. 1139; Pub. L. 94-
455, title XII, Sec. 1202(a)(1), Oct. 4, 1976, 90 Stat. 1667; Pub. L. 
95-210, Sec. 5, Dec. 13, 1977, 91 Stat. 1491; Pub. L. 95-600, title V, 
Sec. 503, title VII, Sec. 701(bb)(1)(A), (B), (2)-(5), Nov. 6, 1978, 92 
Stat. 2879, 2921-2923; Pub. L. 96-249, title I, Sec. 127(a)(1), (2)(A)-
(C), May 26, 1980, 94 Stat. 365, 366, as amended Pub. L. 96-611, 
Sec. 11(a)(1), Dec. 28, 1980, 94 Stat. 3573, and Pub. L. 98-369, div. A, 
title IV, Sec. 453(b)(5), July 18, 1984, 98 Stat. 820; Pub. L. 96-265, 
title IV, Sec. 408(a)-(2)(C), June 9, 1980, 94 Stat. 468, as amended 
Pub. L. 96-611, Sec. 11(a)(2)(A)-(B)(iii), Dec. 28, 1980, 94 Stat. 3573; 
Pub. L. 96-499, title III, Sec. 302(a), Dec. 5, 1980, 94 Stat. 2604; 
Pub. L. 96-589, Sec. 3(c), Dec. 24, 1980, 94 Stat. 3401; Pub. L. 96-598, 
Sec. 3(a), Dec. 24, 1980, 94 Stat. 3487; Pub. L. 97-34, title VII, 
Sec. 701(a), Aug. 13, 1981, 95 Stat. 340; Pub. L. 97-248, title III, 
Secs. 356(a), (b)(1), 358(a), (b), Sept. 3, 1982, 96 Stat. 641, 645, 
646, 648; Pub. L. 97-258, Sec. 3(f)(4)-(6), Sept. 13, 1982, 96 Stat. 
1064; Pub. L. 97-365, Secs. 7(a), (b), 8(a)-(c)(1), Oct. 25, 1982, 96 
Stat. 1752-1754; Pub. L. 97-452, Sec. 2(c)(4), Jan. 12, 1983, 96 Stat. 
2478; Pub. L. 98-21, title I, Sec. 121(c)(3)(A), (B), Apr. 20, 1983, 97 
Stat. 83; Pub. L. 98-369, div. A, title IV, Secs. 449(a), 453(a)-(b)(3), 
(6), div. B, title VI, Secs. 2651(k), 2653(b)(3), 2663(j)(5)(E), July 
18, 1984, 98 Stat. 818, 820, 1150, 1155, 1171; Pub. L. 98-378, 
Secs. 19(b), 21(f)(1)-(4), Aug. 16, 1984, 98 Stat. 1322, 1325, 1326; 
Pub. L. 99-92, Sec. 8(h), Aug. 16, 1985, 99 Stat. 399; Pub. L. 99-335, 
title III, Sec. 310(a), (b), June 6, 1986, 100 Stat. 607, 608; Pub. L. 
99-386, title II, Sec. 206(b), Aug. 22, 1986, 100 Stat. 823; Pub. L. 99-
514, title XIV, Sec. 1411(b), title XV, Sec. 1568(a), title XVIII, 
Sec. 1899A(53), Oct. 22, 1986, 100 Stat. 2715, 2764, 2961; Pub. L. 100-
485, title VII, Sec. 701(b)(1), (2)(A), (B), Oct. 13, 1988, 102 Stat. 
2425, 2426; Pub. L. 100-647, title I, Secs. 1012(bb)(3)(A), (B), 
1014(e)(4), title VI, Sec. 6251, title VIII, Sec. 8008(c)(1), (2)(A), 
Nov. 10, 1988, 102 Stat. 3534, 3561, 3752, 3786, 3787; Pub. L. 100-690, 
title VII, Secs. 7601(b)(1), (2), 7602(c), (d)(2), Nov. 18, 1988, 102 
Stat. 4504, 4508; Pub. L. 101-239, title VI, Sec. 6202(a)(1)(A), (B), 
title VII, Sec. 7841(d)(1), Dec. 19, 1989, 103 Stat. 2226, 2227, 2428; 
Pub. L. 101-508, title IV, Sec. 4203(a)(2), title V, Sec. 5111(b)(1), 
(2), title VIII, Sec. 8051(a), title XI, Secs. 11101(d)(6), 11212(b)(3), 
11313(a), Nov. 5, 1990, 104 Stat. 1388-107, 1388-272, 1388-273, 1388-
349, 1388-405, 1388-431, 1388-455; Pub. L. 101-650, title III, Sec. 321, 
Dec. 1, 1990, 104 Stat. 5117; Pub. L. 102-568, title VI, Sec. 602(b), 
Oct. 29, 1992, 106 Stat. 4342; Pub. L. 103-66, title XIII, 
Secs. 13401(a), 13402(a), (b), 13403(a), (b), 13444(a), 13561(a)(2), 
(e)(2)(B), Aug. 10, 1993, 107 Stat. 563-565, 570, 593, 595; Pub. L. 103-
182, title V, Sec. 522(a), (b), Dec. 8, 1993, 107 Stat. 2161; Pub. L. 
103-296, title I, Sec. 108(h)(6), title III, Sec. 311(b), Aug. 15, 1994, 
108 Stat. 1487, 1525; Pub. L. 104-134, title III, Sec. 31001(g)(2), 
(i)(2), Apr. 26, 1996, 110 Stat. 1321-363, 1321-364; Pub. L. 104-168, 
title IV, Sec. 403(a), title IX, Sec. 902(a), title XII, Secs. 1206(a)-
(b)(4), 1207, July 30, 1996, 110 Stat. 1459, 1466, 1472, 1473; Pub. L. 
104-188, title I, Sec. 1704(t)(41), Aug. 20, 1996, 110 Stat. 1889; Pub. 
L. 104-193, title I, Sec. 110(l)(2), formerly (l)(3), (l)(4), (5), title 
III, Sec. 316(g)(4), Aug. 22, 1996, 110 Stat. 2173, 2219, renumbered 
Pub. L. 105-33, title V, Sec. 5514(a)(2), Aug. 5, 1997, 111 Stat. 620; 
Pub. L. 105-33, title IV, Sec. 4631(c)(2), title V, Sec. 5514(a)(1), 
title XI, Sec. 11024(b)(1)-(7), Aug. 5, 1997, 111 Stat. 486, 620, 721, 
722; Pub. L. 105-34, title IX, Sec. 976(c), title X, Secs. 1023(a), 
1026(a), (b)(1), title XII, Secs. 1201(b)(2), 1205(c)(1), (3), 1283(a), 
(b), Aug. 5, 1997, 111 Stat. 899, 923-925, 994, 998, 1038; Pub. L. 105-
65, title V, Sec. 542(b), Oct. 27, 1997, 111 Stat. 1412; Pub. L. 105-
206, title I, Sec. 1101(b), title III, Secs. 3702(a), (b), 3708(a), 
3711(b), title VI, Secs. 6007(f)(4), 6009(d), 6012(b)(2), (4), 6019(c), 
6023(22), July 22, 1998, 112 Stat. 696, 776-778, 781, 810, 812, 819, 
823, 826; Pub. L. 105-277, div. J, title I, Sec. 1006, title IV, 
Secs. 4002(a), (h), 4006(a)(1), (2), Oct. 21, 1998, 112 Stat. 2681-900, 
2681-906, 2681-907, 2681-912; Pub. L. 106-170, title V, Sec. 521(a)(1), 
Dec. 17, 1999, 113 Stat. 1925; Pub. L. 106-554, Sec. 1(a)(7) [title III, 
Secs. 304(a), 310(a), 313(c), 319(8)(B),(17)], Dec. 21, 2000, 114 Stat. 
2763, 2763A-632, 2763A-638, 2763A-643, 2763A-646, 2763A-647.)

                       References in Text

    For definition of Canal Zone referred to in subsec. (b)(5), see 
section 3602(b) of Title 22, Foreign Relations and Intercourse.
    Section 976 of the Taxpayer Relief Act of 1997, referred to in 
subsec. (d)(5), is section 976 of Pub. L. 105-34, which added subsec. 
(d)(5) of this section and enacted provisions set out as a note below 
relating to a combined Federal and State employment tax reporting 
demonstration project.
    The Federal Rules of Criminal Procedure, referred to in subsecs. 
(h)(4)(D) and (i)(4)(A)(ii), are set out in the Appendix to Title 18, 
Crimes and Criminal Procedure.
    The District of Columbia Retirement Protection Act of 1997, referred 
to in subsecs. (i)(7)(B)(i) and (l)(16), is subtitle A (Secs. 11001-
11087) of title XI of Pub. L. 105-33, Aug. 5, 1997, 111 Stat. 715, which 
amended this section and section 7213 of this title and enacted 
provisions set out as a note below. For complete classification of this 
Act to the Code, see Tables.
    The Census of Agriculture Act of 1997, referred to in subsec. 
(j)(5), is Pub. L. 105-113, Nov. 21, 1997, 111 Stat. 2274, which enacted 
section 2204g of Title 7, Agriculture, amended sections 1991 and 2276 of 
Title 7 and section 9 of Title 13, Census, repealed section 142 of Title 
13, and enacted provisions set out as a note under section 1991 of Title 
7. For complete classification of this Act to the Code, see Short Title 
of 1997 Amendment note set out under section 2201 of Title 7 and Tables.
    The Social Security Act, referred to in subsecs. (l)(1)(A), (B), 
(5), (6)(A), (7), (8)(B), (12)(C)(ii)(I), (E)(i), (m)(6), (7), and 
(p)(4), is act Aug. 14, 1935, ch. 531, 49 Stat. 620, as amended which is 
classified generally to chapter 7 (Sec. 301 et seq.) of Title 42, The 
Public Health and Welfare. Parts A and D of title IV and parts A and B 
of title XVIII of the Act are classified generally to part A (Sec. 601 
et seq.) and part D (Sec. 651 et seq.) of subchapter IV and part A 
(Sec. 1395c et seq.) and part B (Sec. 1395j et seq.) of subchapter 
XVIII, respectively, of chapter 7 of Title 42. Titles I, X, XIV, XVI, 
and XIX of the Act are classified generally to subchapters I (Sec. 301 
et seq.), X (Sec. 1201 et seq.), XIV (Sec. 1351 et seq.), XVI (1381 et 
seq.), XVIII (Sec. 1395 et seq.), and XIX (Sec. 1396 et seq.), 
respectively, of chapter 7 of Title 42. Sections 232, 454, 1106, 1131, 
1141, 1143, 1616, 1818, and 1862 of the Act are classified to sections 
432, 654, 1306, 1320b-1, 1320b-11, 1320b-13, 1382e, 1395i-2, and 1395y, 
respectively, of Title 42. For complete classification of this Act to 
the Code, see section 1305 of Title 42 and Tables.
    The Railroad Retirement Act, referred to in subsec. (l)(1)(C), 
probably means the Railroad Retirement Act of 1974, which is act Aug. 
29, 1935, ch. 812, as amended generally by Pub. L. 93-445, title I, 
Sec. 101, Oct. 16, 1974, 88 Stat. 1305, and is classified generally to 
subchapter IV (Sec. 231 et seq.) of chapter 9 of Title 45, Railroads. 
For further details and complete classification of this Act to the Code, 
see Codification note set out preceding section 231 of Title 45, section 
231t of Title 45, and Tables.
    The Employee Retirement Income Security Act of 1974, referred to in 
subsec. (l)(2), is Pub. L. 93-406, Sept. 2, 1974, 88 Stat. 829, as 
amended. Titles I and IV of the Employee Retirement Income Security Act 
of 1974 are classified generally to subchapters I (Sec. 1001 et seq.) 
and IV (Sec. 1301 et seq.) of chapter 18 of Title 29, Labor. For 
complete classification of this Act to the Code, see Short Title note 
set out under section 1001 of Title 29 and Tables.
    Section 212(a) of Pub. L. 93-66, referred to in subsec. 
(l)(7)(D)(iii), (vii), is set out as a note under section 1382 of Title 
42, The Public Health and Welfare.
    The Food Stamp Act of 1977, referred to in subsec. (l)(7)(D)(vi), is 
Pub. L. 88-525, Aug. 31, 1964, 78 Stat. 703, as amended, which is 
classified generally to chapter 51 (Sec. 2011 et seq.) of Title 7, 
Agriculture. For complete classification of this Act to the Code, see 
Short Title note set out under section 2011 of Title 7 and Tables.
    The Higher Education Act of 1965, referred to in subsecs. (l)(13)(C) 
and (m)(4)(A)(i), (ii)(I), (B)(i), (ii), is Pub. L. 89-329, Nov. 8, 
1965, 79 Stat. 1219, as amended. Subpart 1 of part A of title IV of the 
Act is classified generally to subpart 1 (Sec. 1070a et seq.) of part A 
of subchapter IV of chapter 28 of Title 20, Education. Parts B, D, and E 
of title IV of the Act are classified to parts B (Sec. 1071 et seq.), C 
(Sec. 1087a et seq.), and D (Sec. 1087aa et seq.) of subchapter IV of 
chapter 28 of Title 20, respectively. For complete classification of 
this Act to the Code, see Short Title note set out under section 1001 of 
Title 20 and Tables.
    Section 3(a)(1) of the Migration and Refugee Assistance Act of 1962, 
referred to in subsec. (m)(4)(A)(ii)(II), is classified to section 
2602(a)(1) of Title 22, Foreign Relations and Intercourse.
    The Public Health Service Act, referred to in subsec. (m)(5), is act 
July 1, 1944, ch. 373, 58 Stat. 682, as amended. Part C and subparts I 
and II of part C of title VII of the Act were classified generally to 
part C (Sec. 294 et seq.) and subparts I (Sec. 294 et seq.) and II 
(Sec. 294m et seq.), respectively, of part C of subchapter V of chapter 
6A of Title 42, The Public Health and Welfare, and were omitted in the 
general revision of subchapter V of chapter 6A by Pub. L. 102-408, title 
I, Sec. 102, Oct. 13, 1992, 106 Stat. 1994. Pub. L. 102-408 enacted a 
new part C, relating to training in primary health care, which is 
classified to part C (Sec. 293j et seq.) of subchapter V of chapter 6A 
of Title 42. See subparts I (Sec. 292 et seq.) and II (Sec. 292q et 
seq.), respectively, of part A of revised subchapter V of chapter 6A of 
Title 42. Subpart II of part B of title VIII of such Act was 
redesignated part E of title VIII of such Act by Pub. L. 105-392, title 
I, Sec. 123(2), Nov. 13, 1998, 112 Stat. 3562, and is classified 
generally to part E (Sec. 297a et seq.) of subchapter VI of chapter 6A 
of Title 42. Section 737 of the Act was classified to section 294j of 
Title 42 and was omitted in the general revision of subchapter V by Pub. 
L. 102-408. Pub. L. 102-408 enacted a new section 737 of act July 1, 
1944, relating to scholarships, which is classified to section 293a of 
Title 42. See section 292o(2) of Title 42. For complete classification 
of this Act to the Code, see Short Title note set out under section 201 
of Title 42 and Tables.


                               Amendments

    2000--Subsec. (b)(2)(D). Pub. L. 106-554, Sec. 1(a)(7) [title III, 
Sec. 304(a)], added subpar. (D).
    Subsec. (e)(1)(D)(v). Pub. L. 106-554, Sec. 1(a)(7) [title III, 
Sec. 319(8)(B)], amended cl. (v) generally. Prior to amendment, cl. (v) 
read as follows: ``if the corporation was an electing small business 
corporation under subchapter S of chapter 1, any person who was a 
shareholder during any part of the period covered by such return during 
which an election was in effect, or''.
    Subsec. (j)(6). Pub. L. 106-554, Sec. 1(a)(7) [title III, 
Sec. 310(a)(1)], added par. (6).
    Subsec. (k)(6). Pub. L. 106-554, Sec. 1(a)(7) [title III, 
Sec. 313(c)], substituted ``certain'' for ``internal revenue'' in 
heading and inserted ``and an officer or employee of the Office of 
Treasury Inspector General for Tax Administration'' after ``internal 
revenue officer or employee'' in text.
    Subsec. (p)(4). Pub. L. 106-554, Sec. 1(a)(7) [title III, 
Secs. 310(a)(2)(A)(i), (iv), 319(17)(A)], in introductory provisions, 
inserted ``the Congressional Budget Office,'' after ``General Accounting 
Office,'', struck out second comma after ``(13)'', and substituted 
``(7), (8), (9), (12), (15), or (16) or any other person described in 
subsection (l)(16) shall, as a condition'' for ``(7), (8), (9), (12), or 
(15) shall, as a condition'', and in concluding provisions, inserted 
``or the Congressional Budget Office'' after ``General Accounting 
Office'' in two places.
    Subsec. (p)(4)(E). Pub. L. 106-554, Sec. 1(a)(7) [title III, 
Sec. 310(a)(2)(A)(ii)], substituted ``commission, the General Accounting 
Office, or the Congressional Budget Office'' for ``commission or the 
General Accounting Office''.
    Subsec. (p)(4)(F)(ii). Pub. L. 106-554, Sec. 1(a)(7) [title III, 
Secs. 310(a)(2)(A)(iii), 319(17)(B)], struck out second comma after 
``(14)'' and substituted ``the General Accounting Office, or the 
Congressional Budget Office,'' for ``or the General Accounting 
Office,''.
    Subsec. (p)(5). Pub. L. 106-554, Sec. 1(a)(7) [title III, 
Sec. 310(a)(2)(B)], substituted ``commissions, the General Accounting 
Office, and the Congressional Budget Office'' for ``commissions and the 
General Accounting Office''.
    Subsec. (p)(6)(A). Pub. L. 106-554, Sec. 1(a)(7) [title III, 
Sec. 310(a)(2)(C)], inserted ``and the Congressional Budget Office'' 
after ``commissions''.
    1999--Subsec. (b)(2)(C). Pub. L. 106-170 added subpar. (C).
    1998--Subsec. (d)(5). Pub. L. 105-206, Sec. 6009(d), substituted 
``section 976 of the Taxpayer Relief Act of 1997. 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.'' for 
``section 967 of the Taxpayer Relief Act of 1997.''
    Subsec. (e)(1)(A)(ii) to (iv). Pub. L. 105-206, Sec. 6007(f)(4), 
redesignated cls. (iii) and (iv) as (ii) and (iii), respectively, and 
struck out former cl. (ii) which read as follows: ``if property 
transferred by that individual to a trust is sold or exchanged in a 
transaction described in section 644, the trustee or trustees, jointly 
or separately, of such trust to the extent necessary to ascertain any 
amount of tax imposed upon the trust by section 644,''.
    Subsec. (e)(6). Pub. L. 105-206, Sec. 6019(c), substituted ``(5), 
(8), or (9)'' for ``or (5)''.
    Subsec. (f)(5). Pub. L. 105-206, Sec. 3708(a), added par. (5).
    Subsec. (h)(4)(A). Pub. L. 105-206, Sec. 6023(22), inserted ``if'' 
before ``the taxpayer is a party to''.
    Subsec. (h)(5). Pub. L. 105-277, Sec. 4002(a), redesignated par. 
(5), relating to Internal Revenue Service Oversight Board, as (6).
    Pub. L. 105-206, Sec. 1101(b), added par. (5), relating to Internal 
Revenue Service Oversight Board.
    Subsec. (h)(6). Pub. L. 105-277, Sec. 4002(a), redesignated par. 
(5), relating to Internal Revenue Service Oversight Board, as (6).
    Subsec. (j)(5). Pub. L. 105-277, Sec. 4006(a)(1), added par. (5).
    Subsec. (k)(8), (9). Pub. L. 105-206, Sec. 6012(b)(2), redesignated 
par. (8), relating to disclosure of information to administer section 
6311, as (9).
    Subsec. (l)(10). Pub. L. 105-206, Sec. 3711(b), in heading 
substituted ``subsection (c), (d), or (e) of section 6402'' for 
``section 6402(c) or 6402(d)'' and in text substituted ``(c), (d), or 
(e)'' for ``(c) or (d)'' wherever appearing.
    Subsec. (l)(13)(D). Pub. L. 105-277, Sec. 1006, substituted 
``September 30, 2003'' for ``September 30, 1998''.
    Subsec. (l)(17). Pub. L. 105-206, Sec. 3702(a), added par. (17).
    Subsec. (p)(3)(A). Pub. L. 105-277, Sec. 4002(h), inserted 
``(f)(5),'' after ``(c), (e),''.
    Pub. L. 105-206, Sec. 6012(b)(4), provided that section 1205(c)(3) 
of Pub. L. 105-34 shall be applied as if it struck ``or (8)'' and 
inserted ``(8), or (9)''. See 1997 Amendment note below.
    Pub. L. 105-206, Sec. 3702(b)(1), substituted ``(16), or (17)'' for 
``or (16)''.
    Subsec. (p)(4). Pub. L. 105-277, Sec. 4006(a)(2), substituted 
``(j)(1), (2), or (5)'' for ``(j)(1) or (2)'' in introductory 
provisions.
    Pub. L. 105-206, Sec. 3702(b)(2), substituted ``, (14), or (17)'' 
for ``or (14)'' in introductory provisions.
    Subsec. (p)(4)(F)(ii). Pub. L. 105-277, Sec. 4006(a)(2), substituted 
``(j)(1), (2), or (5)'' for ``(j)(1) or (2)''.
    Pub. L. 105-206, Sec. 3702(b)(3), substituted ``, (15), or (17)'' 
for ``or (15)''.
    1997--Subsec. (a)(3). Pub. L. 105-33, Sec. 11024(b)(2), substituted 
``(6), (12), or (16)'' for ``(6) or (12)''.
    Subsec. (d)(5). Pub. L. 105-34, Sec. 976(c), added par. (5).
    Subsec. (e)(1)(A)(iv). Pub. L. 105-34, Sec. 1201(b)(2), struck out 
``or 59(j)'' after ``section 1(g)''.
    Subsec. (h)(5), (6). Pub. L. 105-34, Sec. 1283(a), redesignated par. 
(6) as (5) and struck out heading and text of former par. (5). Text read 
as follows: ``In connection with any judicial proceeding described in 
paragraph (4) to which the United States is a party, the Secretary shall 
respond to a written inquiry from an attorney of the Department of 
Justice (including a United States attorney) involved in such proceeding 
or any person (or his legal representative) who is a party to such 
proceeding as to whether an individual who is a prospective juror in 
such proceeding has or has not been the subject of any audit or other 
tax investigation by the Internal Revenue Service. The Secretary shall 
limit such response to an affirmative or negative reply to such 
inquiry.''
    Subsec. (i)(7)(B)(i). Pub. L. 105-33, Sec. 11024(b)(3), inserted 
``or by a Trustee as defined in the District of Columbia Retirement 
Protection Act of 1997,'' after ``(other than an agency referred to in 
subparagraph (A))''.
    Subsec. (k)(8). Pub. L. 105-34, Sec. 1205(c)(1), added par. (8) 
relating to disclosure of information to administer section 6311.
    Pub. L. 105-34, Sec. 1026(a), added par. (8) relating to levies on 
certain government payments.
    Subsec. (l)(7)(D). Pub. L. 105-65 struck out at end ``Clause (ix) 
shall not apply after September 30, 1998.''
    Pub. L. 105-34, Sec. 1023(a), which directed amendment of subsec. 
(l)(7)(D)(viii) by striking ``1998'' and inserting ``2003'', was 
executed by substituting ``2003'' for ``1998'' after ``Clause (viii) 
shall not apply after September 30,'' in concluding provisions to 
reflect the probable intent of Congress. The word ``1998'' did not 
appear in subsec. (l)(7)(D)(viii).
    Subsec. (l)(10). Pub. L. 105-33, Sec. 5514(a)(1), repealed Pub. L. 
104-193, Sec. 110(l)(4). See 1996 Amendment notes below.
    Subsec. (l)(12)(F). Pub. L. 105-33, Sec. 4631(c)(2), struck out 
heading and text of subpar. (F). Text read as follows: ``Subparagraphs 
(A) and (B) shall not apply to--
        ``(i) any request made after September 30, 1998, and
        ``(ii) any request made before such date for information 
    relating to--
            ``(I) 1997 or thereafter in the case of subparagraph (A), or
            ``(II) 1998 or thereafter in the case of subparagraph (B).''
    Subsec. (l)(16). Pub. L. 105-33, Sec. 11024(b)(1), added par. (16).
    Subsec. (p)(3)(A). Pub. L. 105-34, Sec. 1205(c)(3), which directed 
the substitution of ``(6), or (8)'' for ``or (6)'' was executed by 
substituting ``(8), or (9)'' for ``or (8)''. See 1998 Amendment note 
above.
    Pub. L. 105-34, Sec. 1026(b)(1)(A), substituted ``(6), or (8)'' for 
``or (6)''.
    Pub. L. 105-33, Sec. 11024(b)(4), substituted ``(15), or (16)'' for 
``or (15)''.
    Subsec. (p)(4). Pub. L. 105-34, Sec. 1283(b), substituted ``(h)(5)'' 
for ``(h)(6)'' in introductory provisions and in subpar. (F)(ii).
    Pub. L. 105-34, Sec. 1026(b)(1)(B), inserted ``(k)(8),'' after 
``(j)(1) or (2),'' in introductory provisions and in subpar. (F)(ii).
    Pub. L. 105-33, Sec. 11024(b)(7)(B)-(F), substituted ``to such 
agency, body, or commission, including an agency or any other person 
described in subsection (l)(16),'' for ``to such agency, body, or 
commission'', and ``, (12)(B), or (16)'' for ``or (12)(B)'', and 
inserted ``or any person including an agent described in subsection 
(l)(16),'' before ``this paragraph shall'', ``or other person'' before 
``(except that'', and ``or any person including an agent described in 
subsection (l)(16),'' before ``any report''. Amendments were executed to 
provisions following subpar. (F)(iii) to reflect the probable intent of 
Congress, notwithstanding directory language directing amendment of 
``section 6103(p)(4)(F) in the matter following clause (iii)''.
    Pub. L. 105-33, Sec. 11024(b)(7)(A), which directed amendment of 
``section 6103(p)(4)(F) in the matter following clause (iii)'' by 
inserting after ``any such agency, body or commission'' and before the 
words ``for the General Accounting Office'' the words ``, including an 
agency or any other person described in subsection (l)(16),'' was 
executed by making the insertion after ``any such agency, body, or 
commission'' and before ``or the General Accounting Office'' in 
concluding provisions following subpar. (F)(iii) to reflect the probable 
intent of Congress.
    Pub. L. 105-33, Sec. 11024(b)(5), which directed substitution of 
``(12), or (16), or any other person described in subsection (l)(16)'' 
for ``or (12)'' in introductory provisions, could not be executed 
because the words ``or (12)'' did not appear subsequent to amendment by 
Pub. L. 104-168, Sec. 1206(b)(3)(C). See 1996 Amendments note below.
    Pub. L. 105-33, Sec. 5514(a)(1), repealed Pub. L. 104-193, 
Sec. 110(l)(5). See 1996 Amendments note below.
    Subsec. (p)(4)(F)(i). Pub. L. 105-33, Sec. 11024(b)(6), substituted 
``(9), or (16), or any other person described in subsection (l)(16)'' 
for ``or (9),''.
    1996--Subsec. (a)(3). Pub. L. 104-193, Sec. 316(g)(4)(B)(i), 
substituted ``paragraph (6) or (12) of subsection (l)'' for ``(l)(12)''.
    Subsec. (c). Pub. L. 104-168, Sec. 1207, substituted ``request for 
or consent to such disclosure'' for ``written request for or consent to 
such disclosure''.
    Subsec. (e)(1)(A)(iv). Pub. L. 104-188, Sec. 1704(t)(41), 
substituted ``section 1(g) or 59(j)'' for ``section 1(i) or 59(j)''.
    Subsec. (e)(8). Pub. L. 104-168, Sec. 403(a), added par. (8).
    Subsec. (e)(9). Pub. L. 104-168, Sec. 902(a), added par. (9).
    Subsec. (i)(8). Pub. L. 104-168, Sec. 1206(b)(1), struck out par. 
(8) which read as follows:
    ``(8) Disclosure of returns filed under section 6050i.--The 
Secretary may, upon written request, disclose returns filed under 
section 6050I to officers and employees of any Federal agency whose 
official duties require such disclosure for the administration of 
Federal criminal statutes not related to tax administration.''
    Subsec. (l)(3)(C). Pub. L. 104-134, Sec. 31001(i)(2), reenacted 
heading without change and amended text generally. Prior to amendment, 
text read as follows: ``For purposes of this paragraph, the term 
`included Federal loan program' means any program--
        ``(i) under which the United States or a Federal agency makes, 
    guarantees, or insures loans, and
        ``(ii) with respect to which there is in effect a determination 
    by the Director of the Office of Management and Budget (which has 
    been published in the Federal Register) that the application of this 
    paragraph to such program will substantially prevent or reduce 
    future delinquencies under such program.''
    Subsec. (l)(6)(B). Pub. L. 104-193, Sec. 316(g)(4)(A), added subpar. 
(B). Former subpar. (B) redesignated (C).
    Subsec. (l)(6)(C). Pub. L. 104-193, Sec. 316(g)(4)(B)(ii), reenacted 
heading without change and amended text generally. Prior to amendment, 
text read as follows: ``The Secretary 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.''
    Pub. L. 104-193, Sec. 316(g)(4)(A), redesignated subpar. (B) as (C).
    Subsec. (l)(7)(D)(i). Pub. L. 104-193, Sec. 110(l)(2), formerly 
Sec. 110(l)(3), as renumbered by Pub. L. 105-33, Sec. 5514(a)(2), 
substituted ``a State program funded'' for ``aid to families with 
dependent children provided under a State plan approved''.
    Subsec. (l)(10). Pub. L. 104-193, Sec. 110(l)(4)(A), which directed 
substitution of ``(c), (d), or (e)'' for ``(c) or (d)'' wherever 
appearing, was repealed by Pub. L. 105-33, Sec. 5514(a)(1).
    Subsec. (l)(10)(A). Pub. L. 104-134, Sec. 31001(g)(2), inserted 
``and to officers and employees of the Department of the Treasury in 
connection with such reduction'' after ``6402'' in introductory 
provisions.
    Subsec. (l)(10)(B). Pub. L. 104-193, Sec. 110(l)(4)(B), which 
directed insertion, at end, of ``Any return information disclosed with 
respect to section 6402(e) shall only be disclosed to officers and 
employees of the State agency requesting such information.'', was 
repealed by Pub. L. 105-33, Sec. 5514(a)(1).
    Subsec. (l)(15). Pub. L. 104-168, Sec. 1206(a), added par. (15).
    Subsec. (p)(3)(A). Pub. L. 104-168, Sec. 1206(b)(2), substituted 
``or (7)(A)(ii)'' for ``(7)(A)(ii), or (8)'' and ``(14), or (15)'' for 
``or (14)''.
    Subsec. (p)(4). Pub. L. 104-193, Sec. 316(g)(4)(B)(iii), substituted 
``paragraph (6)(A) or (12)(B) of subsection (l)'' for ``subsection 
(l)(12)(B)'' in provisions following subpar. (F)(iii).
    Pub. L. 104-193, Sec. 110(l)(5), which directed substitution, in 
introductory provisions, of ``(9), (10), or (12)'' for ``(9), or (12)'' 
and ``(5)'' for ``(5), (10)'', was repealed by Pub. L. 105-33, 
Sec. 5514(a)(1).
    Pub. L. 104-168, Sec. 1206(b)(3)(B), which directed amendment of 
introductory provisions of par. (4) by substituting ``(i)(3)(B)(i),'' 
for ``(i)(3)(B)(i), or (8)'', was executed by making the substitution 
for ``(i)(3)(B)(i) or (8)'' to reflect the probable intent of Congress.
    Pub. L. 104-168, Sec. 1206(b)(3)(A), (C), substituted ``or (5)'' for 
``(5), or (8)'' and ``(9), (12), or (15)'' for ``(9), or (12)'' in 
introductory provisions.
    Subsec. (p)(4)(F)(ii). Pub. L. 104-168, Sec. 1206(b)(4), substituted 
``or (5)'' for ``(5), or (8)'' and ``(14), or (15)'' for ``or (14)''.
    1994--Subsec. (l)(5). Pub. L. 103-296, Sec. 311(b), substituted 
``for the purpose of--'' for ``for the purpose of'', inserted subpar. 
(A) designation, substituted ``program; or'' for ``program.'', and added 
subpar. (B).
    Pub. L. 103-296, Sec. 108(h)(6), substituted ``Social Security 
Administration'' for ``Department of Health and Human Services'' in 
heading and ``Commissioner of Social Security'' for ``Secretary of 
Health and Human Services'' in text.
    1993--Subsec. (d)(4). Pub. L. 103-66, Sec. 13444(a), added par. (4).
    Subsec. (l)(7). Pub. L. 103-66, Sec. 13403(b), inserted ``, or 
certain housing assistance programs'' after ``Code'' in heading.
    Subsec. (l)(7)(D). Pub. L. 103-66, Secs. 13401(a), 13403(a)(4), in 
closing provisions, substituted ``September 30, 1998'' for ``September 
30, 1997'' in second sentence and inserted at end ``Clause (ix) shall 
not apply after September 30, 1998.''
    Subsec. (l)(7)(D)(ix). Pub. L. 103-66, Sec. 13403(a)(1)-(3), added 
cl. (ix).
    Subsec. (l)(12)(B)(i). Pub. L. 103-66, Sec. 13561(a)(2)(A), inserted 
``, above an amount (if any) specified by the Secretary of Health and 
Human Services,'' after ``section 3401(a))''.
    Subsec. (l)(12)(B)(ii). Pub. L. 103-66, Sec. 13561(a)(2)(B), 
inserted ``, above an amount (if any) specified by the Secretary of 
Health and Human Services,'' after ``wages''.
    Subsec. (l)(12)(E)(ii). Pub. L. 103-66, Sec. 13561(e)(2)(B), amended 
heading and text of cl. (ii) generally. Prior to amendment, text read as 
follows: ``The term `group health plan' means--
        ``(I) any group health plan (as defined in section 5000(b)(1)), 
    and
        ``(II) any large group health plan (as defined in section 
    5000(b)(2)).''
    Subsec. (l)(12)(F)(i). Pub. L. 103-66, Sec. 13561(a)(2)(C)(i), 
substituted ``1998'' for ``1995''.
    Subsec. (l)(12)(F)(ii)(I). Pub. L. 103-66, Sec. 13561(a)(2)(C)(ii), 
substituted ``1997'' for ``1994''.
    Subsec. (l)(12)(F)(ii)(II). Pub. L. 103-66, 
Sec. 13561(a)(2)(C)(iii), substituted ``1998'' for ``1995''.
    Subsec. (l)(13). Pub. L. 103-66, Sec. 13402(a), added par. (13).
    Subsec. (l)(14). Pub. L. 103-182, Sec. 522(a), added par. (14).
    Subsec. (m)(4). Pub. L. 103-66, Sec. 13402(b)(1), amended par. 
heading generally, substituting ``Individuals who owe an overpayment of 
Federal Pell grants or who have defaulted on student loans administered 
by the Department of Education'' for ``Individuals who have defaulted on 
student loans administered by the Department of Education''.
    Subsec. (m)(4)(A). Pub. L. 103-66, Sec. 13402(b)(1), amended heading 
and text subpar. (A) generally. Prior to amendment, text read as 
follows: ``Upon written request by the Secretary of Education, the 
Secretary may disclose the mailing address of any taxpayer who has 
defaulted on a loan--
        ``(i) made under part B 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 loan.''
    Subsec. (m)(4)(B)(i). Pub. L. 103-66, Sec. 13402(b)(2)(A), 
substituted ``under part B or D'' for ``under part B''.
    Subsec. (m)(4)(B)(ii). Pub. L. 103-66, Sec. 13402(b)(2)(B), 
substituted ``under subpart 1 of part A, or part D or E, of title IV'' 
for ``under part E of title IV''.
    Subsec. (p)(3)(A). Pub. L. 103-182, Sec. 522(b), substituted ``(13), 
or (14)'' for ``or (13)''.
    Pub. L. 103-66, Sec. 13402(b)(3)(A), substituted ``(11), (12), or 
(13), (m)'' for ``(11), or (12), (m)''.
    Subsec. (p)(4). Pub. L. 103-182, Sec. 522(b), substituted ``(13), or 
(14)'' for ``or (13)'' in introductory provisions.
    Pub. L. 103-66, Sec. 13402(b)(3)(B)(i), substituted ``(10), (11), or 
(13),'' for ``(10), or (11),'' in introductory provisions.
    Subsec. (p)(4)(F)(ii). Pub. L. 103-182, Sec. 522(b), substituted 
``(13), or (14)'' for ``or (13)''.
    Pub. L. 103-66, Sec. 13402(b)(3)(B)(ii), substituted ``(11), (12), 
or (13),'' for ``(11), or (12),''.
    1992--Subsec. (l)(7)(D). Pub. L. 102-568, Sec. 602(b)(1), 
substituted ``September 30, 1997'' for ``September 30, 1992'' in 
concluding provisions.
    Subsec. (l)(7)(D)(viii)(II), (III). Pub. L. 102-568, Sec. 602(b)(2), 
substituted ``1315'' for ``415'' in subcl. (II) and ``1710(a)(1)(I), 
1710(a)(2), 1710(b), and 1712(a)(2)(B)'' for ``610(a)(1)(I), 610(a)(2), 
610(b), and 612(a)(2)(B)'' in subcl. (III).
    1990--Subsec. (e)(1)(A)(iv). Pub. L. 101-508, Sec. 11101(d)(6), 
which directed the substitution of ``section 1(g)'' for ``section 
1(j)'', could not be executed because ``section 1(j)'' did not appear in 
text after amendment by Pub. L. 100-647, Sec. 1014(e)(4). See 1988 
Amendment note below.
    Subsec. (k)(7). Pub. L. 101-508, Sec. 11212(b)(3), added par. (7).
    Subsec. (l)(7). Pub. L. 101-508, Sec. 8051(a), substituted ``, the 
Food Stamp Act of 1977, or title 38, United States Code'' for ``or the 
Food Stamp Act of 1977'' in heading and added cl. (viii) and concluding 
provisions at end of subpar. (D).
    Subsec. (l)(12)(F). Pub. L. 101-508, Sec. 4203(a)(2), substituted 
``September 30, 1995'' for ``September 30, 1991'' in cl. (i), ``1994'' 
for ``1990'' in cl. (ii)(I), and ``1995'' for ``1991'' in cl. (ii)(II).
    Subsec. (m)(7). Pub. L. 101-508, Sec. 5111(b)(1), added par. (7).
    Subsec. (n). Pub. L. 101-508, Sec. 11313(a), substituted ``the 
programming'' for ``and the programming'' and inserted ``and the 
providing of other services,''.
    Subsec. (p)(4). Pub. L. 101-508, Sec. 5111(b)(2), which directed the 
substitution of ``paragraph (2), (4), (6), or (7) of subsection (m)'' 
for ``subsection (m)(2), (4), or (6)'' in the provisions of par. (4) 
``following subparagraph (f)(iii)'', was executed by making the 
substitution in the provisions following subpar. (F)(iii), to reflect 
the probable intent of Congress.
    1989--Subsec. (a)(3). Pub. L. 101-239, Sec. 6202(a)(1)(B)(i), 
inserted ``(l)(12),'' after ``subsection (e)(1)(D)(iii),''.
    Subsec. (d)(1). Pub. L. 101-239, Sec. 7841(d)(1), struck out ``45,'' 
after ``32, 44,''.
    Subsec. (l)(12). Pub. L. 101-239, Sec. 6202(a)(1)(A), added par. 
(12).
    Subsec. (p)(3)(A). Pub. L. 101-239, Sec. 6202(a)(1)(B)(ii), 
substituted ``(11), or (12)'' for ``or (11)''.
    Subsec. (p)(4). Pub. L. 101-239, Sec. 6202(a)(1)(B)(v), inserted 
``or which receives any information under subsection (l)(12)(B) and 
which discloses any such information to any agent'' after ``address to 
any agency'' in penultimate sentence.
    Pub. L. 101-239, Sec. 6202(a)(1)(B)(iii), substituted ``(9), or (12) 
shall'' for ``or (9) shall'' in introductory provisions.
    Subsec. (p)(4)(F)(ii). Pub. L. 101-239, Sec. 6202(a)(1)(B)(iv), 
substituted ``(11), or (12)'' for ``or (11)''.
    1988--Subsec. (b)(5)(A). Pub. L. 100-647, Sec. 1012(bb)(3)(B), 
substituted ``and the Commonwealth of the Northern Mariana Islands'' for 
``the Commonwealth of the Northern Mariana Islands, the Republic of the 
Marshall Islands, the Federated States of Micronesia, and the Republic 
of Palau''.
    Subsec. (b)(5)(B)(i). Pub. L. 100-647, Sec. 6251, substituted 
``250,000'' for ``2,000,000''.
    Subsec. (d). Pub. L. 100-690, Sec. 7602(d)(2), amended subsec. (d) 
heading generally, inserting ``and State and local law enforcement 
agencies'' after ``officials''.
    Subsec. (d)(3). Pub. L. 100-690, Sec. 7602(c), added par. (3).
    Subsec. (e)(1)(A)(iv). Pub. L. 100-647, Sec. 1014(e)(4), substituted 
``section 1(i) or 59(j)'' for ``section 1(j)''.
    Subsec. (i)(8). Pub. L. 100-690, Sec. 7601(b)(1), added par. (8).
    Subsec. (k)(4). Pub. L. 100-647, Sec. 1012(bb)(3)(A), substituted 
``or other convention or bilateral agreement'' and ``such convention or 
bilateral agreement'' for ``or other convention'' and ``such 
convention'', respectively.
    Subsec. (l)(10). Pub. L. 100-485, Sec. 701(b)(1), amended par. (10) 
generally. Prior to amendment, par. (10) read as follows:
    ``(A) Return information from internal revenue service.--The 
Secretary may, upon receiving a written request, disclose to officers 
and employees of an agency seeking a reduction under section 6402(c) or 
6402(d)--
        ``(i) the fact that a reduction has been made or has not been 
    made under such subsection with respect to any person;
        ``(ii) the amount of such reduction; and
        ``(iii) taxpayer identifying information of the person against 
    whom a reduction was made or not made.
    ``(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 or in the 
defense of any litigation or administrative procedure ensuing from 
reduction made under section 6402(c) or section 6402(d).''
    Subsec. (l)(11), (12). Pub. L. 100-485, Sec. 701(b)(2)(A), 
redesignated former par. (12) as (11) and struck out former par. (11) 
which related to disclosure of certain information to State agencies 
seeking a reduction under section 6402(c) and restricted use of that 
information.
    Subsec. (m)(6). Pub. L. 100-647, Sec. 8008(c)(1), added par. (6).
    Subsec. (p)(3)(A). Pub. L. 100-690, Sec. 7601(b)(2)(A), substituted 
``, (7)(A)(ii), or (8)'' for ``or (7)(A)(ii)''.
    Pub. L. 100-485, Sec. 701(b)(2)(B), substituted ``(10), or (11)'' 
for ``(10), (11), or (12)''.
    Subsec. (p)(4). Pub. L. 100-690, Sec. 7601(b)(2)(B), in introductory 
provisions substituted ``(5), or (8)'' for ``or (5)'' and ``(i)(3)(B)(i) 
or (8)'' for ``(i)(3)(B)(i),''.
    Pub. L. 100-647, Sec. 8008(c)(2)(A)(ii), (iii), in concluding 
provisions substituted ``(m)(2), (4), or (6)'' for ``(m)(2) or (4)'' and 
inserted at end ``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).''
    Pub. L. 100-485, Sec. 701(b)(2)(B), substituted ``(10), or (11)'' 
for ``(10), (11), or (12)'' in introductory provisions.
    Subsec. (p)(4)(F)(i). Pub. L. 100-647, Sec. 8008(c)(2)(A)(i)(I), 
substituted ``manner,'' for ``manner; and''.
    Subsec. (p)(4)(F)(ii). Pub. L. 100-690, Sec. 7601(b)(2)(C), 
substituted ``(5), or (8)'' for ``or (5)''.
    Pub. L. 100-485, Sec. 701(b)(2)(B), substituted ``(10), or (11)'' 
for ``(10), (11), or (12)''.
    Subsec. (p)(4)(F)(iii). Pub. L. 100-647, Sec. 8008(c)(2)(A)(i), 
added cl. (iii).
    1986--Subsec. (b)(5). Pub. L. 99-514, Sec. 1568(a)(1), amended par. 
(5) generally. Prior to amendment, par. (5) read as follows: ``The term 
`State' means any of the 50 States, the District of Columbia, the 
Commonwealth of Puerto Rico, the Virgin Islands, the Canal Zone, Guam, 
American Samoa, the Commonwealth of the Northern Mariana Islands, and 
the Trust Territory of the Pacific Islands.''
    Subsec. (b)(10). Pub. L. 99-514, Sec. 1568(a)(2), added par. (10).
    Subsec. (e)(1)(A)(iv). Pub. L. 99-514, Sec. 1411(b), added cl. (iv).
    Subsec. (l)(7)(D)(v). Pub. L. 99-514, Sec. 1899A(53), substituted 
``this title'' for ``this Code''.
    Subsec. (l)(12). Pub. L. 99-335, Sec. 310(a), added par. (12).
    Subsec. (p)(3)(A). Pub. L. 99-335, Sec. 310(b)(1), substituted 
``(10), (11), or (12)'' for ``(10), or (11)''.
    Subsec. (p)(4). Pub. L. 99-335, Sec. 310(b)(2), substituted ``(10), 
(11), or (12)'' for ``(10), or (11)'' in provisions preceding subpar. 
(A) and in subpar. (F)(ii).
    Subsec. (p)(5). Pub. L. 99-386 substituted ``year'' for ``quarter''.
    1985--Subsec. (m)(4). Pub. L. 99-92, Sec. 8(h)(1), inserted 
``administered by the Department of Education'' in heading.
    Subsec. (m)(5). Pub. L. 99-92, Sec. 8(h)(2), added par. (5).
    1984--Subsec. (a)(2). Pub. L. 98-369, Sec. 2651(k)(2), substituted 
``, any local child support enforcement agency, or any local agency 
administering a program listed in subsection (l)(7)(D)'' for ``or of any 
local child support enforcement agency''.
    Subsec. (d)(1). Pub. L. 98-369, Sec. 449(a), substituted ``44, 45, 
51'' for ``44, 51''.
    Subsec. (l)(5). Pub. L. 98-369, Sec. 2663(j)(5)(E), substituted 
``Secretary of Health and Human Services'' for ``Secretary of Health, 
Education, and Welfare'' in heading and text.
    Subsec. (l)(6)(A)(i). Pub. L. 98-378, Sec. 19(b)(1), inserted 
``social security account number (or numbers, if the individual involved 
has more than one such number),''.
    Subsec. (l)(7). Pub. L. 98-369, Sec. 2651(k)(1), substituted 
provisions relating to information disclosure to Federal, State and 
local agencies administering programs under the Social Security Act or 
the Food Stamp Act of 1977 for former provisions which related to 
information disclosure by the Social Security Administration to the 
Department of Agriculture and State food stamp agencies.
    Pub. L. 98-369, Sec. 453(b)(5), amended directory language of Pub. 
L. 96-249, Sec. 127(a)(1). See 1980 Amendment note below.
    Subsec. (l)(8). Pub. L. 98-369, Sec. 453(b)(6), directed that the 
par. (7) added by Pub. L. 96-265 be redesignated as par. (8). See 1980 
Amendment note below.
    Subsec. (l)(8)(A). Pub. L. 98-378, Sec. 19(b)(2), substituted 
``social security account numbers, net earnings'' for ``net earnings''.
    Subsec. (l)(9). Pub. L. 98-369, Sec. 453(a), added par. (9).
    Subsec. (l)(10). Pub. L. 98-369, Sec. 2653(b)(3)(A), added par. 
(10).
    Subsec. (l)(11). Pub. L. 98-378, Sec. 21(f)(1), added par. (11).
    Subsec. (p)(3)(A). Pub. L. 98-378, Sec. 21(f)(2), substituted 
``(10), or (11)'' for ``or (10)''.
    Pub. L. 98-369, Sec. 2653(b)(3)(B)(i), substituted ``(9), or (10)'' 
for ``or (9)''.
    Pub. L. 98-369, Sec. 453(b)(1), which directed that ``(5), (7), (8), 
or (9)'' be substituted for ``(5), or (7)'', was executed by 
substituting ``(5), (7), (8), or (9)'' for ``(5), (7), or (8)'' to 
reflect the probable intent of Congress.
    Subsec. (p)(4). Pub. L. 98-378, Sec. 21(f)(3), substituted ``(10), 
or (11)'' for ``or (10)'' in provisions preceding subpar. (A).
    Pub. L. 98-369, Sec. 2653(b)(3)(B)(ii), substituted ``(l)(1), (2), 
(3), (5), or (10)'' for ``(l)(1), (2), (3), or (5)'' in provisions 
preceding subpar. (A).
    Pub. L. 98-369, Sec. 453(b)(2), which directed that ``(7), (8), or 
(9)'' be substituted for ``or (7)'' in provisions preceding subpar. (A), 
was executed by substituting ``(7), (8), or (9)'' for ``(7), or (8)'' to 
reflect the probable intent of Congress.
    Subsec. (p)(4)(F)(i). Pub. L. 98-369, Sec. 453(b)(3), which directed 
that ``(l)(6), (7), (8), or (9)'' be substituted for ``(l)(6) or (7)'', 
was executed by substituting ``(l)(6), (7), (8), or (9)'' for ``(l)(6), 
(7), or (8)'' to reflect the probable intent of Congress.
    Subsec. (p)(4)(F)(ii). Pub. L. 98-378, Sec. 21(f)(4), substituted 
``(10), or (11)'' for ``or (10)''.
    Pub. L. 98-369, Sec. 2653(b)(3)(B)(iii), substituted ``(l)(1), (2), 
(3), (5), or (10)'' for ``(l)(1), (2), (3), or (5)''.
    1983--Subsec. (h)(6). Pub. L. 98-21, Sec. 121(c)(3)(A), added par. 
(6).
    Subsec. (m)(2). Pub. L. 97-452 substituted ``sections 3711, 3717, 
and 3718 of title 31'' for ``section 3 of the Federal Claims Collection 
Act of 1966 (31 U.S.C. 952)'', wherever appearing.
    Subsec. (p)(4). Pub. L. 98-21, Sec. 121(c)(3)(B), inserted 
``(h)(6),'' after ``(h)(2),'' in introductory provisions.
    Subsec. (p)(4)(F)(ii). Pub. L. 98-21, Sec. 121(c)(3)(B), inserted 
``(h)(6),'' after ``(h)(2),''.
    1982--Subsec. (a)(3). Pub. L. 97-365, Sec. 8(c)(1), substituted 
``paragraph (2) or (4)(B) of subsection (m)'' for ``subsection 
(m)(4)(B)''.
    Subsec. (i)(1) to (5). Pub. L. 97-248, Sec. 356(a), added pars. (1) 
to (5). Former pars. (1) to (5) were struck out.
    Subsec. (i)(6). Pub. L. 97-248, Sec. 356(a), added par. (6). Former 
par. (6) redesignated (7).
    Subsec. (i)(7). Pub. L. 97-258, Sec. 3(f)(4), substituted ``section 
713 of title 31, United States Code'' for ``section 117 of the Budget 
and Accounting Procedures Act of 1950 (31 U.S.C. 67)'' in subpar. 
(A)(i). Notwithstanding the directory language that amendment be made to 
subsec. (i)(6), the amendment was executed to subsec. (i)(7) to reflect 
the probable intent of Congress and the intervening redesignation of 
subsec. (i)(6) as (i)(7) by Pub. L. 97-248.
    Pub. L. 97-248, Secs. 356(a), 358(a), (b), redesignated former par. 
(6) as (7) and, in par. (7) as so redesignated, substituted 
``subparagraph (C)'' for ``subparagraph (B)'' in subpar. (A), added 
subpar. (B), redesignated former subpar. (B) as (C), and in subpar. (C) 
as so redesignated substituted ``subparagraph (A) or (B)'' for 
``subparagraph (A)''.
    Subsec. (l)(3). Pub. L. 97-365, Sec. 7(a), substituted provisions 
relating to the disclosure to heads of Federal agencies administering 
Federal loan programs whether or not an applicant for a loan under such 
program has a tax delinquent account, for provisions which related to 
disclosure of returns and return information to Privacy Protection Study 
Commission.
    Subsec. (l)(4)(A)(ii). Pub. L. 97-258, Sec. 3(f)(5), substituted 
``section 330 of title 31, United States Code'' for ``section 3 of the 
Act of July 7, 1884 (23 Stat. 258; 31 U.S.C. 1026)''.
    Subsec. (m)(2). Pub. L. 97-365, Sec. 8(a), designated existing 
provisions as subpar. (A), inserted reference to exception provided by 
subpar. (B) and substituted ``disclose the mailing address of a taxpayer 
for use by officers, employees, or agents of a Federal agency for 
purposes of locating such taxpayer'' for ``disclose the mailing address 
of a taxpayer to officers and employees of an agency personally and 
directly engaged in, and solely for their use in, preparation for any 
administrative or judicial proceeding (or investigation which may result 
in such a proceeding)'', and added subpar. (B).
    Pub. L. 97-258, Sec. 3(f)(6), substituted ``section 3711 of title 
31, United States Code'' for ``section 3 of the Federal Claims 
Collection Act of 1966''.
    Subsec. (p)(3)(A). Pub. L. 97-248, Sec. 356(b)(1)(A), substituted 
``(7)(A)(ii)'' for ``(6)(A)(ii)''.
    Subsec. (p)(3)(C)(i). Pub. L. 97-365, Sec. 7(b)(1), substituted 
``(l)(6)'' for ``(l)(3) or (6)''.
    Pub. L. 97-248, Sec. 356(b)(1)(B), inserted ``, (i)(3)(B)(i),'' 
after ``described in subsection (d)''.
    Subsec. (p)(3)(C)(i)(II). Pub. L. 97-248, Sec. 356(b)(1)(C), 
inserted ``or otherwise'' after ``such requests''.
    Subsec. (p)(4). Pub. L. 97-365, Sec. 7(b)(2), substituted ``(l)(1), 
(2), (3),'' for ``(l)(1), (2),'' and ``(l)(6),'' for ``(l)(3), (6),'' in 
introductory provisions, and in subpar. (F)(ii) substituted ``(l)(1), 
(2), (3), or (5), or (o)(1),'' for ``(l)(1), (2), or (5), or (o)(1), the 
commission described in subsection (l)(3)''.
    Pub. L. 97-365, Sec. 8(b), inserted last sentence providing that in 
the case of any agency which receives any mailing address under 
subsection (m)(2) or (4) and which discloses any such mailing address to 
any agent, this paragraph shall apply to such agency and each such agent 
(except that, in the case of an agent, any report to the Secretary or 
other action with respect to the Secretary shall be made or taken 
through such agency).
    Pub. L. 97-248, Sec. 356(b)(1)(D), (E), substituted ``(i)(1), (2), 
(3), or (5)'' for ``(i)(1), (2), or (5)'' wherever appearing, and 
inserted ``, (i)(3)(B)(i),'' after ``(d)'' wherever appearing.
    Subsec. (p)(6)(B)(i). Pub. L. 97-248, Sec. 356(b)(1)(F), substituted 
``subsection (i)(7)(A)(ii)'' for ``subsection (i)(6)(A)(ii)''.
    1981--Subsec. (b)(2). Pub. L. 97-34 inserted prohibition against 
disclosure of methods for selection of tax returns for audit.
    1980--Subsec. (d). Pub. L. 96-598 designated existing provision as 
par. (1), inserted heading ``In general'' and in text substituted ``to 
receive the returns'' for ``to receive the return'', and added par. (2).
    Subsec. (e)(4). Pub. L. 96-589, Sec. 3(c)(1), added par. (4). Former 
par. (4), relating to public inspection of returns of persons whose 
property was in the hands of a trustee in bankruptcy or receiver, was 
struck out.
    Subsec. (e)(5). Pub. L. 96-589, Sec. 3(c)(1), added par. (5). Former 
par. (5) redesignated (6).
    Subsec. (e)(6). Pub. L. 96-589, Sec. 3(c)(1), (2), redesignated 
former par. (5) as (6), and in par. (6) as so redesignated, inserted 
reference to par. (5). Former par. (6) redesignated (7).
    Subsec. (e)(7). Pub. L. 96-589, Sec. 3(c)(1), redesignated former 
par. (6) as (7).
    Subsec. (l)(7). Pub. L. 96-249, Sec. 127(a)(1), as amended by Pub. 
L. 96-611, Sec. 11(a)(1), and Pub. L. 98-369, Sec. 453(b)(5), added par. 
(7). Paragraph as originally enacted by Pub. L. 96-249 was designated 
subsec. (i)(7), but was redesignated subsec. (l)(7) through amendment by 
Pub. L. 96-611 and Pub. L. 98-369.
    Subsec. (l)(8). Pub. L. 96-265, Sec. 408(a)(1), as amended by Pub. 
L. 96-611, Sec. 11(a)(2)(A), added par. (8). Paragraph as originally 
enacted by Pub. L. 96-265 was designated (7), but was redesignated (8) 
through the amendment by Pub. L. 96-611.
    Subsec. (m)(4)(A). Pub. L. 96-499 substituted references to 
Secretary of Education for references to Commissioner of Education, 
designated existing provisions in part as cl. (i) and, as so designated, 
inserted reference to part B of title IV of the Higher Education Act of 
1965, added cl. (ii), and provided that such disclosures were for use 
only by officers, employees, or agents of the Department of Education.
    Subsec. (m)(4)(B). Pub. L. 96-499 substituted references to 
Secretary of Education for references to Commissioner of Education, 
designated existing provisions in part as cl. (ii), and added cl. (i).
    Subsec. (p)(3)(A). Pub. L. 96-265, Sec. 408(a)(2)(A), as amended by 
Pub. L. 96-611, Sec. 11(a)(2)(B)(i), substituted ``(l)(1), (4)(B), (5), 
(7), or (8)'' for ``(l)(1), (4)(B), (5), or (7)''. Section 408(a)(2)(A) 
of Pub. L. 96-265 was amended by Pub. L. 96-611 to reflect the 
redesignations of subsec. (l)(7) and (8) by Pub. L. 96-611.
    Pub. L. 96-249, Sec. 127(a)(2)(A), substituted ``(l)(1), (4)(B), 
(5), or (7)'' for ``(l)(1) or (4)(B) or (5)''.
    Subsec. (p)(4). Pub. L. 96-265, Sec. 408(a)(2)(B), as amended by 
Pub. L. 96-611, Sec. 11(a)(2)(B)(ii), substituted ``(l)(3), (6), (7), or 
(8)'' for ``(l)(3), (6), or (7)'' in introductory provisions. Section 
408(a)(2)(B) of Pub. L. 96-265 was amended by Pub. L. 96-611 to reflect 
the redesignations of subsec. (l)(7) and (8) by Pub. L. 96-611.
    Pub. L. 96-249, Sec. 127(a)(2)(B), substituted ``(l)(3), (6), or 
(7)'' for ``(l)(3) or (6)'' in provisions preceding subpar. (A).
    Subsec. (p)(4)(F)(i). Pub. L. 96-265, Sec. 408(a)(2)(C), as amended 
by Pub. L. 96-611, Sec. 11(a)(2)(B)(iii), substituted ``(l)(6), (7), or 
(8)'' for ``(l)(6) or (7)''. Section 408(a)(2)(C) of Pub. L. 96-265 was 
amended by Pub. L. 96-611 to reflect the redesignations of subsec. 
(l)(7) and (8) by Pub. L. 96-611.
    Pub. L. 96-249, 127(a)(2)(C), substituted ``(l)(6) or (7)'' for 
``(l)(6)''.
    1978--Subsec. (a)(3). Pub. L. 95-600, Sec. 701(bb)(1)(B), inserted 
``, subsection (m)(4)(B),'' after ``subsection (e)(1)(D)(iii)''.
    Subsec. (d). Pub. L. 95-600, Sec. 701(bb)(2), inserted ``31,'' after 
``21, 23, 24,''.
    Subsec. (h)(2). Pub. L. 95-600, Sec. 503(a), substituted ``In a 
matter involving tax administration, a'' for ``A'', ``officers and 
employees'' for ``attorneys'' after ``open to inspection by or 
disclosure to'', inserted ``any proceeding before a Federal grand jury 
or'' after ``for their use in'', and struck out ``in a matter involving 
tax administration'' after ``or any Federal or State court''.
    Subsec. (h)(2)(A). Pub. L. 95-600, Sec. 503(b)(1), substituted ``the 
proceeding'' for ``such proceeding'' and inserted ``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''.
    Subsec. (h)(4)(A). Pub. L. 95-600, Sec. 503(b)(2), substituted ``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'' for ``if the taxpayer is a party to such 
proceeding''.
    Subsec. (i)(2), (3). Pub. L. 95-600, Sec. 701(bb)(3), (4), inserted 
provisions relating to name and address of taxpayer not being treated as 
return information.
    Subsec. (k)(4). Pub. L. 95-600, Sec. 701(bb)(5), struck out 
reference to income tax in heading and inserted provisions relating to 
gift and estate tax and exchange of tax information.
    Subsec. (m). Pub. L. 95-600, Sec. 701(bb)(1)(A), reenacted pars. (1) 
to (3) without change and added par. (4).
    1977--Subsec. (m). Pub. L. 95-210 changed the statement in the 
existing provisions describing the Secretary's authority by substituting 
provisions that the Secretary ``may disclose'' for provisions under 
which the Secretary was ``authorized to disclose'', inserted headings at 
beginning of existing pars. (1) and (2), and added par. (3).
    1976--Pub. L. 94-455 among other changes, substituted provisions 
treating income tax returns as public records and allowing inspection 
only under regulation approved by the President except in certain 
enumerated situations for provisions treating return information as 
confidential and not subject to disclosure except in limited situations 
and inserted provisions defining ``return'' and ``return information'' 
and provisions prohibiting tax information from being furnished by the 
Internal Revenue Service to another agency unless the other agency 
establishes procedures for safeguarding the information it receives.
    Subsec. (g). Pub. L. 94-202 added subsec. (g) relating to disclosure 
of information to Secretary of Health, Education, and Welfare.
    1974--Subsec. (g). Pub. L. 93-406 added subsec. (g) relating to 
disclosure of information with respect to deferred compensation plans.
    1966--Pub. L. 89-713 substituted ``disclosure of information as to 
persons filing income tax returns'' for ``lists of taxpayers'' in 
section catchline and, in subsec. (f), substituted provisions 
authorizing the furnishing to an inquirer of the information as to 
whether or not a person has filed an income tax return in a designated 
internal revenue district for a particular taxable year for provisions 
directing the preparation of lists containing the name and post-office 
address of each person making an income tax return in an internal 
revenue district to be made available for public inspection in the 
office of the principal internal revenue officer for the internal 
revenue district in which the return was filed.
    1965--Subsec. (a)(2). Pub. L. 89-44 substituted ``B and C'' for ``B, 
C, and D''.
    1964--Subsec. (a)(2). Pub. L. 88-563 inserted reference to chapter 
41.

                         Change of Name

    Words ``magistrate judge'' substituted for ``magistrate'' wherever 
appearing in subsec. (i) pursuant to section 321 of Pub. L. 101-650, set 
out as a note under section 631 of Title 28, Judiciary and Judicial 
Procedure.


                    Effective Date of 2000 Amendment

    Amendment by section 1(a)(7) [title III, Sec. 304(a)] of Pub. L. 
106-554 effective Dec. 21, 2000, see section 1(a)(7) [title III, 
Sec. 304(d)] of Pub. L. 106-554, set out as a note under section 6110 of 
this title.
    Amendment by section 1(a)(7) [title III, Sec. 313(c)] of Pub. L. 
106-554 effective as if included in the provisions of the Internal 
Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105-206, 
to which such amendment relates, see section 1(a)(7) [title III, 
Sec. 313(f)] of Pub. L. 106-554, set out as a note under section 6015 of 
this title.


                    Effective Date of 1999 Amendment

    Pub. L. 106-170, title V, Sec. 521(a)(3), Dec. 17, 1999, 113 Stat. 
1925, provided that: ``The amendments made by this subsection [amending 
this section and section 6110 of this title] shall take effect on the 
date of the enactment of this Act [Dec. 17, 1999].''


                    Effective Date of 1998 Amendments

    Amendment by section 4002(a), (h) of Pub. L. 105-277 effective as if 
included in the provision of the Internal Revenue Service Restructuring 
and Reform Act of 1998, Pub. L. 105-206, to which such amendment 
relates, see section 4002(k) of Pub. L. 105-277, set out as a note under 
section 1 of this title.
    Pub. L. 105-277, div. J, title IV, Sec. 4006(a)(3), Oct. 21, 1998, 
112 Stat. 2681-912, provided that: ``The amendments made by this 
subsection [amending this section] shall apply to requests made on or 
after the date of the enactment of this Act [Oct. 21, 1998].''
    Amendment by section 1101(b) of Pub. L. 105-206 effective July 22, 
1998, see section 1101(d) of Pub. L. 105-206, set out as a note under 
section 7802 of this title.
    Pub. L. 105-206, title III, Sec. 3702(c), July 22, 1998, 112 Stat. 
777, provided that: ``The amendments made by this section [amending this 
section] shall apply to requests made by the Archivist of the United 
States after the date of the enactment of this Act [July 22, 1998].''
    Pub. L. 105-206, title III, Sec. 3708(b), July 22, 1998, 112 Stat. 
779, provided that: ``The amendment made by this section [amending this 
section] shall take effect on the date of the enactment of this Act 
[July 22, 1998].''
    Pub. L. 105-206, title III, Sec. 3711(d), July 22, 1998, 112 Stat. 
781, provided that: ``The amendments made by this section [amending this 
section and section 6402 of this title] (other than subsection (d)) 
shall apply to refunds payable under section 6402 of the Internal 
Revenue Code of 1986 after December 31, 1999.''
    Pub. L. 105-206, title VI, Sec. 6019(d), July 22, 1998, 112 Stat. 
823, provided that: ``The amendments made by this section [amending this 
section and section 6104 of this title] shall take effect on the date of 
the enactment of this Act [July 22, 1998].''
    Amendment by section 6023(22) of Pub. L. 105-206 effective July 22, 
1998, see section 6023(32) of Pub. L. 105-206, set out as a note under 
section 34 of this title.
    Amendment by sections 6007(f)(4), 6009(d), and 6012(b)(2), (4) of 
Pub. L. 105-206 effective, except as otherwise provided, as if included 
in the provisions of the Taxpayer Relief Act of 1997, Pub. L. 105-34, to 
which such amendment relates, see section 6024 of Pub. L. 105-206, set 
out as a note under section 1 of this title.


                    Effective Date of 1997 Amendments

    Section 1023(b) of Pub. L. 105-34 provided that: ``The amendment 
made by subsection (a) [amending this section] shall take effect on the 
date of the enactment of this Act [Aug. 5, 1997].''
    Section 1026(c) of Pub. L. 105-34 provided that: ``The amendments 
made by this section [amending this section and section 552a of Title 5, 
Government Organization and Employees] shall apply to levies issued 
after the date of the enactment of this Act [Aug. 5, 1997].''
    Amendment by section 1201(b)(2) of Pub. L. 105-34 applicable to 
taxable years beginning after Dec. 31, 1997, see section 1201(c) of Pub. 
L. 105-34, set out as a note under section 59 of this title.
    Section 1205(d) of Pub. L. 105-34 provided that: ``The amendments 
made by this section [amending this section and sections 6311 and 7431 
of this title] shall take effect on the day 9 months after the date of 
the enactment of this Act [Aug. 5, 1997].''
    Section 1283(c) of Pub. L. 105-34 provided that: ``The amendments 
made by this section [amending this section] shall apply to judicial 
proceedings commenced after the date of the enactment of this Act [Aug. 
5, 1997].''
    Amendment by section 5514(a)(1), (2) of Pub. L. 105-33 effective as 
if included in section 110 of the Personal Responsibility and Work 
Opportunity Reconciliation Act of 1996, Pub. L. 104-193, at the time 
such section 110 became law, see section 5518(c) of Pub. L. 105-33, set 
out as a note under section 51 of this title.
    Amendment by section 11024(b)(1)-(7) of Pub. L. 105-33 effective 
Oct. 1, 1997, except as otherwise provided in title XI of Pub. L. 105-
33, see section 11721 of Pub. L. 105-33, set out as a note under section 
4246 of Title 18, Crimes and Criminal Procedure.


                    Effective Date of 1996 Amendments

    Amendment by section 110(l)(2), (4), (5) of Pub. L. 104-193 
effective July 1, 1997, with transition rules relating to State options 
to accelerate such date, rules relating to claims, actions, and 
proceedings commenced before such date, rules relating to closing out of 
accounts for terminated or substantially modified programs and 
continuance in office of Assistant Secretary for Family Support, and 
provisions relating to termination of entitlement under AFDC program, 
see section 116 of Pub. L. 104-193, as amended, set out as an Effective 
Date note under section 601 of Title 42, The Public Health and Welfare.
    For effective date of amendment by section 316(g)(4) of Pub. L. 104-
193, see section 395(a)-(c) of Pub. L. 104-193, set out as a note under 
section 654 of Title 42.
    Section 403(b) of Pub. L. 104-168 provided that: ``The amendment 
made by this section [amending this section] shall apply to requests 
made after the date of the enactment of this Act [July 30, 1996].''
    Section 902(b) of Pub. L. 104-168 provided that: ``The amendment 
made by subsection (a) [amending this section] shall take effect on the 
date of the enactment of this Act [July 30, 1996].''
    Section 1206(c) of Pub. L. 104-168 provided that: ``The amendments 
made by this section [amending this section and section 7213 of this 
title] shall take effect on the date of the enactment of this Act [July 
30, 1996].''


                    Effective Date of 1994 Amendment

    Amendment by section 108(h)(6) of Pub. L. 103-296 effective Mar. 31, 
1995, see section 110(a) of Pub. L. 103-296, set out as a note under 
section 401 of Title 42, The Public Health and Welfare.
    Section 311(c) of Pub. L. 103-296 provided that: ``The amendments 
made by this section [amending this section and section 1306 of Title 
42, The Public Health and Welfare] shall apply with respect to requests 
for information made after the date of the enactment of this Act [Aug. 
15, 1994].''


                    Effective Date of 1993 Amendments

    Section 522(c)(1) of Pub. L. 103-182 provided that: ``The amendments 
made by this section [amending this section] shall take effect on the 
date the Agreement [North American Free Trade Agreement] enters into 
force with respect to the United States [Jan. 1, 1994].''
    Section 13401(b) of Pub. L. 103-66 provided that: ``The amendment 
made by subsection (a) [amending this section] shall take effect on the 
date of the enactment of this Act [Aug. 10, 1993].''
    Section 13402(c) of Pub. L. 103-66 provided that: ``The amendments 
made by this section [amending this section] shall take effect on the 
date of the enactment of this Act [Aug. 10, 1993].''
    Section 13403(c) of Pub. L. 103-66 provided that: ``The amendments 
made by this section [amending this section] shall take effect on the 
date of the enactment of this Act [Aug. 10, 1993].''
    Section 13444(b) of Pub. L. 103-66 provided that:
    ``(1) In general.--Except as provided in paragraph (2), the 
amendment made by subsection (a) [amending this section] shall take 
effect on the date one year after the date of the enactment of this Act 
[Aug. 10, 1993].
    ``(2) Special rule.--The amendment made by subsection (a) shall take 
effect on the date 2 years after the date of the enactment of this Act 
in the case of any State if it is established to the satisfaction of the 
Secretary of the Treasury that--
        ``(A) under the law of such State as in effect on the date of 
    the enactment of this Act, it is impossible for such State to enter 
    into an agreement meeting the requirements of section 6103(d)(4)(B) 
    of the Internal Revenue Code of 1986 (as added by subsection (a)), 
    and
        ``(B) it is likely that such State will enter into such an 
    agreement during the extension period under this paragraph.''


                    Effective Date of 1990 Amendment

    Section 4203(d) of Pub. L. 101-508, as amended by Pub. L. 103-432, 
title I, Sec. 151(c)(8), Oct. 31, 1994, 108 Stat. 4436, provided that: 
``The amendments made [by] this section [amending this section and 
section 1395y of Title 42, The Public Health and Welfare] shall take 
effect on the date of the enactment of this Act [Nov. 5, 1990] and the 
amendment made by subsection (a)(2)(B) [amending this section] shall 
apply to requests made on or after such date.''
    [Section 151(c)(8) of Pub. L. 103-432 provided that the amendment 
made by that section to section 4203(d) of Pub. L. 101-508, set out 
above, is effective as if included in the enactment of Pub. L. 101-508.]
    Amendment by section 11101(d)(6) of Pub. L. 101-508 applicable to 
taxable years beginning after Dec. 31, 1990, see section 11101(e) of 
Pub. L. 101-508, set out as a note under section 1 of this title.
    Amendment by section 11212(b)(3) of Pub. L. 101-508 effective Dec. 
1, 1990, see section 11212(f)(2) of Pub. L. 101-508, set out as a note 
under section 4081 of this title.
    Section 11313(b) of Pub. L. 101-508 provided that: ``The amendment 
made by subsection (a) [amending this section] shall take effect on the 
date of the enactment of this Act [Nov. 5, 1990].''


                    Effective Date of 1989 Amendment

    Section 6202(a)(1)(D) of Pub. L. 101-239 provided that: ``The 
amendments made by this paragraph [amending this section and section 
7213 of this title] shall take effect on the date of the enactment of 
this Act [Dec. 19, 1989].''


                    Effective Date of 1988 Amendments

    Section 7601(b)(3) of Pub. L. 100-690, as amended by Pub. L. 101-
647, title XXXIII, Sec. 3302(a), Nov. 29, 1990, 104 Stat. 4917, provided 
that: ``The amendments made by this subsection [amending this section] 
shall apply to requests made on or after the date of the enactment of 
this Act [Nov. 18, 1988], but disclosures may be made pursuant to such 
amendments only during the 4-year period beginning on such date.''
    Section 7602(e) of Pub. L. 100-690 provided that: ``The amendments 
made by this section [enacting section 7624 of this title and amending 
this section and section 7809 of this title] shall apply to information 
first provided more than 90 days after the date of the enactment of this 
Act [Nov. 18, 1988].''
    Section 1012(bb)(3)(C) of Pub. L. 100-647 provided that: ``The 
amendments made by this paragraph [amending this section] shall take 
effect on the date of the enactment of the Tax Reform Act of 1986 [Oct. 
22, 1986].''
    Amendment by section 1014(e)(4) of Pub. L. 100-647 effective, except 
as otherwise provided, as if included in the provision of the Tax Reform 
Act of 1986, Pub. L. 99-514, to which such amendment relates, see 
section 1019(a) of Pub. L. 100-647, set out as a note under section 1 of 
this title.
    Section 701(b)(3) of Pub. L. 100-485 provided that:
    ``(A) In general.--The amendments made by this subsection [amending 
this section and section 7213 of this title] shall take effect on the 
date of the enactment of this Act [Oct. 13, 1988].
    ``(B) Special rule.--Nothing in section 2653(c) of the Deficit 
Reduction Act of 1984 [Pub. L. 98-369, 26 U.S.C. 6402 note] shall be 
construed to limit the application of paragraph (10) of section 6103(l) 
of the Internal Revenue Code of 1986 (as amended by this subsection).''


                    Effective Date of 1986 Amendment

    Amendment by section 1411(b) of Pub. L. 99-514 applicable to taxable 
years beginning after Dec. 31, 1986, see section 1411(c) of Pub. L. 99-
514, set out as a note under section 1 of this title.
    Section 1568(b) of Pub. L. 99-514 provided that: ``The amendments 
made by this section [amending this section] shall take effect on the 
date of the enactment of this Act [Oct. 22, 1986].''


                    Effective Date of 1985 Amendment

    Amendment by Pub. L. 99-92 effective Oct. 1, 1985, see section 10(a) 
of Pub. L. 99-92, set out as a note under section 296k of Title 42, The 
Public Health and Welfare.


                    Effective Date of 1984 Amendments

    Section 21(g) of Pub. L. 98-378, as amended by Pub. L. 99-514, 
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: ``The amendments 
made by this section [amending this section, sections 6402 and 7213 of 
this title, and sections 654 and 664 of Title 42, The Public Health and 
Welfare] shall apply with respect to refunds payable under section 6402 
of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] after 
December 31, 1985.''
    Section 449(b) of Pub. L. 98-369 provided that: ``The amendment made 
by subsection (a) [amending this section] shall take effect on the date 
of the enactment of this Act [July 18, 1984].''
    Amendment by section 453(a)-(b)(3), (6) of Pub. L. 98-369 effective 
on first day of first calendar month which begins more than 90 days 
after July 18, 1984, see section 456(a) of Pub. L. 98-369, set out as an 
Effective Date note under section 5101 of this title.
    Amendment by section 2651(k) of Pub. L. 98-369 effective July 18, 
1984, see section 2651(l)(1) of Pub. L. 98-369, set out as an Effective 
Date note under section 1320b-7 of Title 42, The Public Health and 
Welfare.
    Amendment by section 2653(b)(3) of Pub. L. 98-369 applicable to 
refunds payable under section 6402 of this title after Dec. 31, 1985, 
see section 2653(c) of Pub. L. 98-369, as amended, set out as a note 
under section 6402 of this title.
    Amendment by section 2663(j)(5)(E) of Pub. L. 98-369 effective July 
18, 1984, but not to be construed as changing or affecting any right, 
liability, status or interpretation which existed (under the provisions 
of law involved) before that date, see section 2664(b) of Pub. L. 98-
369, set out as a note under section 401 of Title 42, The Public Health 
and Welfare.


                    Effective Date of 1983 Amendment

    Amendment by Pub. L. 98-21 applicable to benefits received after 
Dec. 31, 1983, in taxable years ending after such date, except for any 
portion of a lump-sum payment of social security benefits received after 
Dec. 31, 1983, if the generally applicable payment date for such portion 
was before Jan. 1, 1984, see section 121(g) of Pub. L. 98-21, set out as 
an Effective Date note under section 86 of this title.


                    Effective Date of 1982 Amendments

    Section 7(c) of Pub. L. 97-365 provided that: ``The amendments made 
by this section [amending this section] shall apply in the case of loan 
applications made after September 30, 1982.''
    Section 8(d) of Pub. L. 97-365 provided that: ``The amendments made 
by this section [amending this section and section 7213 of this title] 
shall take effect on the date of the enactment of this Act [Oct. 25, 
1982].''
    Section 356(c) of Pub. L. 97-248 provided that: ``The amendments 
made by this section [amending this section and section 7213 of this 
title] shall take effect on the day after the date of the enactment of 
this Act [Sept. 3, 1982].''
    Section 358(c) of Pub. L. 97-248 provided that: ``The amendments 
made by this section [amending this section] shall take effect on the 
day after the date of the enactment of this Act [Sept. 3, 1982].''


                    Effective Date of 1981 Amendment

    Section 701(b) of Pub. L. 97-34 provided that: ``The amendment made 
by subsection (a) [amending this section] shall apply to disclosures 
after July 19, 1981.''


                    Effective Date of 1980 Amendments

    Section 11(a)(3) of Pub. L. 96-611 provided that: ``The amendment 
made by paragraph (1) [amending section 127(a)(1) of Pub. L. 96-249, 
which amended this section] shall take effect on May 26, 1980 and the 
amendments made by paragraph (2) [amending section 408(a)(1), (2) of 
Pub. L. 96-265, which amended this section and section 7213 of this 
title] shall take effect on June 9, 1980.''
    Section 3(b) of Pub. L. 96-598 provided that: ``The amendment made 
by this section [amending this section] shall take effect on the date of 
the enactment of this Act [Dec. 24, 1980].''
    Amendment by Pub. L. 96-589 applicable to bankruptcy cases 
commencing more than 90 days after Dec. 24, 1980, see section 7(b) of 
Pub. L. 96-589, set out as a note under section 108 of this title.
    Section 302(c) of Pub. L. 96-499 provided that: ``The amendments 
made by subsections (a) and (b) of this section [amending this section 
and section 7213 of this title] shall take effect on the date of the 
enactment of this Act [Dec. 5, 1980].''
    Section 408(a)(3) of Pub. L. 96-265 provided that: ``The amendments 
made by this subsection [amending this section and section 7213 of this 
title] shall take effect on the date of the enactment of this Act [June 
9, 1980].''
    Section 127(a)(3) of Pub. L. 96-249 provided that: ``The amendments 
made by this subsection [amending this section and section 7213 of this 
title] shall take effect on the date of the enactment of this Act [May 
26, 1980].''


                    Effective Date of 1978 Amendment

    Section 701(bb)(8) of Pub. L. 95-600 provided that:
    ``(A) Except as provided in subparagraph (B), the amendments made by 
this subsection [amending this section and sections 7213 and 7217 of 
this title] shall take effect January 1, 1977.
    ``(B) The amendments made by paragraph (7) [amending section 7217 of 
this title] shall apply with respect to disclosures made after the date 
of the enactment of this Act [Nov. 6, 1978].''


                    Effective Date of 1976 Amendment

    Section 1202(i) of Pub. L. 94-455 provided that: ``The amendments 
made by this section [enacting section 7217 of this title, amending this 
section and sections 4102, 4924, 6108, 6323, 7213, 7513, 7809, and 7852 
of this title, and repealing sections 6106 and 7515 of this title] take 
effect January 1, 1977.''


                    Effective Date of 1974 Amendment

    Section 1022(h) of Pub. L. 93-406 provided that the amendment made 
by that section is effective Sept. 2, 1974.


                    Effective Date of 1966 Amendment

    Amendment by Pub. L. 89-713 effective Nov. 2, 1966, see section 6 of 
Pub. L. 89-713, set out as a note under section 6091 of this title.


                    Effective Date of 1965 Amendment

    Section 701(e) of Pub. L. 89-44 provided that: ``Each amendment made 
by title VI [repealing section 7275 of this title and amending this 
section and sections 6415, 6416, 6802, 6806, 6808, 7012, 7272, and 7326 
of this title], to the extent that it relates to any tax provision 
changed by this Act shall take effect in a manner consistent with the 
effective date for such changed tax provision.''


                               Regulations

    Pub. L. 106-170, title V, Sec. 521(c), Dec. 17, 1999, 113 Stat. 
1927, provided that: ``The Secretary of the Treasury or the Secretary's 
delegate shall prescribe such regulations as may be necessary or 
appropriate to carry out the purposes of section 6103(b)(2)(C), and the 
last sentence of section 6110(b)(1), of the Internal Revenue Code of 
1986, as added by this section.''
    Section 11024(c) of Pub. L. 105-33 provided that: ``The Secretary 
may issue regulations governing the confidentiality of the information 
obtained pursuant to subsection (a) [111 Stat. 721] and the provisions 
of law amended by subsection (b) [amending this section and section 7213 
of this title].''
    Section 522(c)(2) of Pub. L. 103-182 provided that: ``Not later than 
90 days after the date of the enactment of this Act [Dec. 8, 1993], the 
Secretary of the Treasury or his delegate shall issue temporary 
regulations to carry out section 6103(l)(14) of the Internal Revenue 
Code of 1986, as added by this section.''


           Annual Report Regarding Advance Pricing Agreements

    Pub. L. 106-170, title V, Sec. 521(b), Dec. 17, 1999, 113 Stat. 
1925, provided that:
    ``(1) In general.--Not later than 90 days after the end of each 
calendar year, the Secretary of the Treasury shall prepare and publish a 
report regarding advance pricing agreements.
    ``(2) Contents of report.--The report shall include the following 
for the calendar year to which such report relates:
        ``(A) Information about the structure, composition, and 
    operation of the advance pricing agreement program office.
        ``(B) A copy of each model advance pricing agreement.
        ``(C) The number of--
            ``(i) applications filed during such calendar year for 
        advance pricing agreements;
            ``(ii) advance pricing agreements executed cumulatively to 
        date and during such calendar year;
            ``(iii) renewals of advance pricing agreements issued;
            ``(iv) pending requests for advance pricing agreements;
            ``(v) pending renewals of advance pricing agreements;
            ``(vi) for each of the items in clauses (ii) through (v), 
        the number that are unilateral, bilateral, and multilateral, 
        respectively;
            ``(vii) advance pricing agreements revoked or canceled, and 
        the number of withdrawals from the advance pricing agreement 
        program; and
            ``(viii) advance pricing agreements finalized or renewed by 
        industry.
        ``(D) General descriptions of--
            ``(i) the nature of the relationships between the related 
        organizations, trades, or businesses covered by advance pricing 
        agreements;
            ``(ii) the covered transactions and the business functions 
        performed and risks assumed by such organizations, trades, or 
        businesses;
            ``(iii) the related organizations, trades, or businesses 
        whose prices or results are tested to determine compliance with 
        transfer pricing methodologies prescribed in advance pricing 
        agreements;
            ``(iv) methodologies used to evaluate tested parties and 
        transactions and the circumstances leading to the use of those 
        methodologies;
            ``(v) critical assumptions made and sources of comparables 
        used;
            ``(vi) comparable selection criteria and the rationale used 
        in determining such criteria;
            ``(vii) the nature of adjustments to comparables or tested 
        parties;
            ``(viii) the nature of any ranges agreed to, including 
        information regarding when no range was used and why, when 
        interquartile ranges were used, and when there was a statistical 
        narrowing of the comparables;
            ``(ix) adjustment mechanisms provided to rectify results 
        that fall outside of the agreed upon advance pricing agreement 
        range;
            ``(x) the various term lengths for advance pricing 
        agreements, including rollback years, and the number of advance 
        pricing agreements with each such term length;
            ``(xi) the nature of documentation required; and
            ``(xii) approaches for sharing of currency or other risks.
        ``(E) Statistics regarding the amount of time taken to complete 
    new and renewal advance pricing agreements.
        ``(F) A detailed description of the Secretary of the Treasury's 
    efforts to ensure compliance with existing advance pricing 
    agreements.
    ``(3) Confidentiality.--The reports required by this subsection 
shall be treated as authorized by the Internal Revenue Code of 1986 for 
purposes of section 6103 of such Code, but the reports shall not include 
information--
        ``(A) which would not be permitted to be disclosed under section 
    6110(c) of such Code if such report were a written determination as 
    defined in section 6110 of such Code; or
        ``(B) which can be associated with, or otherwise identify, 
    directly or indirectly, a particular taxpayer.
    ``(4) First report.--The report for calendar year 1999 shall include 
prior calendar years after 1990.''


          Procedures for Authorizing Disclosure Electronically

    Pub. L. 105-206, title II, Sec. 2003(e), July 22, 1998, 112 Stat. 
725, provided that: ``The Secretary shall establish procedures for any 
taxpayer to authorize, on an electronically filed return, the Secretary 
to disclose information under section 6103(c) of the Internal Revenue 
Code of 1986 to the preparer of the return.''


                Electronic Access to Account Information

    Pub. L. 105-206, title II, Sec. 2005, July 22, 1998, 112 Stat. 726, 
provided that:
    ``(a) In General.--Not later than December 31, 2006, the Secretary 
of the Treasury or the Secretary's delegate shall develop procedures 
under which a taxpayer filing returns electronically (and their 
designees under section 6103(c) of the Internal Revenue Code of 1986) 
would be able to review the taxpayer's account electronically, but only 
if all necessary safeguards to ensure the privacy of such account 
information are in place.
    ``(b) Report.--Not later than December 31, 2003, the Secretary of 
the Treasury shall report on the progress the Secretary is making on the 
development of procedures under subsection (a) to the Committee on Ways 
and Means of the House of Representatives and the Committee on Finance 
of the Senate.''


                Confidentiality of Tax Return Information

    Pub. L. 105-206, title III, Sec. 3802, July 22, 1998, 112 Stat. 782, 
provided that: ``The Joint Committee on Taxation and the Secretary of 
the Treasury shall each conduct a separate study of the scope and use of 
provisions regarding taxpayer confidentiality, and shall report the 
findings of such study, together with such recommendations as the 
Committee or the Secretary deems appropriate, to the Congress not later 
than 18 months after the date of the enactment of this Act [July 22, 
1998]. Such study shall examine--
        ``(1) the present protections for taxpayer privacy;
        ``(2) any need for third parties to use tax return information;
        ``(3) whether greater levels of voluntary compliance may be 
    achieved by allowing the public to know who is legally required to 
    file tax returns, but does not file tax returns;
        ``(4) the interrelationship of the taxpayer confidentiality 
    provisions in the Internal Revenue Code of 1986 with such provisions 
    in other Federal law, including section 552a of title 5, United 
    States Code (commonly known as the `Freedom of Information Act') 
    [probably should be a reference to the Privacy Act of 1974];
        ``(5) the impact on taxpayer privacy of the sharing of income 
    tax return information for purposes of enforcement of State and 
    local tax laws other than income tax laws, and including the impact 
    on the taxpayer privacy intended to be protected at the Federal, 
    State, and local levels under Public Law 105-35, the Taxpayer 
    Browsing Protection Act of 1997 [see Tables for classification]; and
        ``(6) whether the public interest would be served by greater 
    disclosure of information relating to tax exempt organizations 
    described in section 501 of the Internal Revenue Code of 1986.''


         Combined Employment Tax Reporting Demonstration Project

    Section 976(a), (b) of Pub. L. 105-34 provided that:
    ``(a) In General.--The Secretary of the Treasury shall provide for a 
demonstration project to assess the feasibility and desirability of 
expanding combined Federal and State tax reporting.
    ``(b) Description of Demonstration Project.--The demonstration 
project under subsection (a) shall be--
        ``(1) carried out between the Internal Revenue Service and the 
    State of Montana for a period ending with the date which is 5 years 
    after the date of the enactment of this Act [Aug. 5, 1997],
        ``(2) limited to the reporting of employment taxes, and
        ``(3) limited to the disclosure of the taxpayer identity (as 
    defined in section 6103(b)(6) of such Code) and the signature of the 
    taxpayer.''


    Procedures and Policies To Safeguard Confidentiality of Taxpayer 
                               Information

    Pub. L. 106-554, Sec. 1(a)(3) [title I, Sec. 103], Dec. 21, 2000, 
114 Stat. 2763, 2763A-132, provided that: ``The Internal Revenue Service 
shall institute and enforce policies and procedures that will safeguard 
the confidentiality of taxpayer information.''
    Similar provisions were contained in the following prior 
appropriation acts:
    Pub. L. 106-58, title I, Sec. 103, Sept. 29, 1999, 113 Stat. 437.
    Pub. L. 105-277, div. A, Sec. 101(h) [title I, Sec. 105], Oct. 21, 
1998, 112 Stat. 2681-480, 2681-488.
    Pub. L. 105-61, title I, Sec. 105, Oct. 10, 1997, 111 Stat. 1282.
    Pub. L. 104-208, div. A, title I, Sec. 101(f) [title I, Sec. 114], 
Sept. 30, 1996, 110 Stat. 3009-314, 3009-325.
    Pub. L. 104-52, title I, Sec. 105, Nov. 19, 1995, 109 Stat. 476.
    Pub. L. 103-329, title I, Sec. 108, Sept. 30, 1994, 108 Stat. 2390.
    Pub. L. 103-123, title I, Sec. 107, Oct. 28, 1993, 107 Stat. 1234.


                Confidentiality of Tax Return Information

    Pub. L. 101-647, title XXXIII, Sec. 3304, Nov. 29, 1990, 104 Stat. 
4918, provided that:
    ``(a) In General.--Notwithstanding any other provision of this Act 
[see Tables for classification], no commission established by this Act 
shall have access to any return or return information, except to the 
extent authorized by section 6103 of the Internal Revenue Code of 1986.
    ``(b) Definitions.--For purposes of this section, the terms `return' 
and `return information' have the respective meanings given such terms 
by section 6103(b) of the Internal Revenue Code of 1986.''


   Clarification of Congressional Intent as to Scope of Amendments by 
                     Section 2653 of Pub. L. 98-369

    For provisions that nothing in amendments by section 2653 of Pub. L. 
98-369 be construed as exempting debts of corporations or any other 
category of persons from application of such amendments, with such 
amendments to extend to all Federal agencies (as defined in such 
amendments), see section 9402(b) of Pub. L. 100-203, set out as a note 
under section 6402 of this title.


           Plan Amendments Not Required Until January 1, 1989

    For provisions directing that if any amendments made by subtitle A 
or subtitle C of title XI [Secs. 1101-1147 and 1171-1177] or title XVIII 
[Secs. 1800-1899A] of Pub. L. 99-514 require an amendment to any plan, 
such plan amendment shall not be required to be made before the first 
plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. 
L. 99-514, as amended, set out as a note under section 401 of this 
title.


     Reimbursement of Costs of Supplying Information Necessary for 
              Administration of Federal Retirement Systems

    Section 310(c) of Pub. L. 99-335, as amended by Pub. L. 99-514, 
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: ``The Office of 
Personnel Management shall reimburse the costs (as determined by the 
Secretary of Health and Human Services) of supplying--
        ``(1) information under section 6103(l)(12) of the Internal 
    Revenue Code of 1986 [formerly I.R.C. 1954]; and
        ``(2) such other information agreed upon by the Director of the 
    Office of Personnel Management and the Secretary of Health and Human 
    Services, which is required in the administration of chapters 83 and 
    84 of title 5, United States Code.
Section 1106(b) and (c) of the Social Security Act [42 U.S.C. 1306(b), 
(c)] shall apply to any reimbursement under this subsection.''


 Taxpayer Identifying Number; Persons Applying For Loans Under Federal 
                    Loan Programs Required To Furnish

    Pub. L. 97-365, Sec. 4, Oct. 25, 1982, 96 Stat. 1751, which required 
that each Federal agency administering an included Federal loan program 
require persons applying for loans to furnish their taxpayer identifying 
numbers, was repealed and restated in section 7701 of Title 31, Money 
and Finance, by Pub. L. 103-272, Secs. 4(f)(1)(Y)(i), 7(b), July 5, 
1994, 108 Stat. 1363, 1379.


  Individuals Exposed to Occupational Hazards During Military Service; 
                   Procedures Applicable for Locating

    Pub. L. 96-128, title V, Sec. 502, Nov. 28, 1979, 93 Stat. 987, as 
amended by Pub. L. 96-466, title VII, Sec. 702, Oct. 17, 1980, 94 Stat. 
2215; Pub. L. 102-54, Sec. 14(g)(3), June 13, 1991, 105 Stat. 288; Pub. 
L. 102-83, Sec. 6(e), Aug. 6, 1991, 105 Stat. 407, provided that: ``In 
order to effectuate more fully the policy underlying the enactment of 
section 6103(m)(3) of the Internal Revenue Code of 1986 regarding the 
location, for certain purposes, of individuals who are, or may have 
been, exposed to occupational hazards, the Director of the National 
Institute of Occupational Safety and Health, upon request by the 
Secretary of Veterans Affairs (or the head of any other Federal 
department, agency, or instrumentality), shall (1) pursuant to such 
section 6103(m)(3), request the mailing addresses of individuals who 
such Secretary (or such department, agency, or instrumentality head) 
certifies may have been exposed to occupational hazards during active 
military, naval, or air service (as defined in section 101(24) of title 
38, United States Code), and (2) provide such addresses to such 
Secretary (or such department, agency, or instrumentality head) to be 
used solely for the purpose of locating such individuals as part of an 
activity being carried out by or on behalf of the Department of Veterans 
Affairs (or such other department, agency, or instrumentality) to 
determine the status of their health or to inform them of the possible 
need for medical care and treatment and of benefits to which they may be 
entitled based on disability resulting from exposure to such 
occupational hazards. Disclosures of information made under this section 
shall for all purposes be deemed to be disclosures authorized in the 
Internal Revenue Code of 1986.''
    Section 802(g)(2) of Pub. L. 96-466 provided that: ``The amendment 
made by section 702 [amending section 502 of Pub. L. 96-128, set out 
above] shall take effect as of November 28, 1979.''


                        Inspection of Tax Returns

    The Executive orders listed below authorized inspection of returns 
for certain specified purposes:

------------------------------------------------------------------------
          Ex. Ord. No.                  Date          Federal  Register
------------------------------------------------------------------------
10699...........................     Feb. 19, 1957  22 F.R. 1059
10701...........................     Mar. 14, 1957  22 F.R. 1629
10703...........................     Mar. 17, 1957  22 F.R. 1797
10706...........................     Apr. 25, 1957  22 F.R. 3027
10712...........................      May 17, 1957  22 F.R. 3499
10738...........................     Nov. 15, 1957  22 F.R. 9205
10801...........................     Jan. 21, 1959  24 F.R. 521
10806...........................     Mar. 10, 1959  24 F.R. 1823
10808...........................     Mar. 19, 1959  24 F.R. 2221
10815...........................     Apr. 29, 1959  24 F.R. 3474
10818...........................       May 8, 1959  24 F.R. 3799
10846...........................     Oct. 13, 1959  24 F.R. 8318
10855...........................     Nov. 27, 1959  24 F.R. 9565
10871...........................     Mar. 15, 1960  25 F.R. 2251
10876...........................     Apr. 22, 1960  25 F.R. 3569
10906...........................     Jan. 18, 1961  26 F.R. 508
10916...........................     Jan. 25, 1961  26 F.R. 781
10935...........................     Apr. 22, 1961  26 F.R. 3507
10947...........................     June 12, 1961  26 F.R. 5283
10954...........................     July 26, 1961  26 F.R. 6759
10962...........................     Aug. 23, 1961  26 F.R. 8001
10966...........................     Oct. 11, 1961  26 F.R. 9667
10981...........................     Dec. 28, 1961  26 F.R. 12749
11020...........................       May 8, 1962  27 F.R. 4407
11055...........................      Oct. 9, 1962  27 F.R. 9981
11065...........................     Nov. 21, 1962  27 F.R. 11581
11080...........................     Jan. 29, 1963  28 F.R. 903
11082...........................      Feb. 4, 1963  28 F.R. 1131
11083...........................      Feb. 6, 1963  28 F.R. 1245
11099...........................     Mar. 14, 1963  28 F.R. 2619
11102...........................      Apr. 4, 1963  28 F.R. 3373
11109...........................      May 28, 1963  28 F.R. 5351
11133...........................     Dec. 17, 1963  28 F.R. 13835
11153...........................     Apr. 17, 1964  29 F.R. 5335
11176...........................     Sept. 3, 1964  29 F.R. 12607
11192...........................     Jan. 13, 1965  30 F.R. 521
11194...........................     Jan. 26, 1965  30 F.R. 877
11201...........................      Mar. 4, 1965  30 F.R. 2921
11204...........................     Mar. 12, 1965  30 F.R. 3417
11206...........................     Mar. 18, 1965  30 F.R. 3741
11213...........................      Apr. 2, 1965  30 F.R. 4389
11217...........................     Apr. 24, 1965  30 F.R. 5819
11235...........................     July 21, 1965  30 F.R. 9199
11332...........................      Mar. 7, 1967  32 F.R. 3877
11337...........................     Mar. 25, 1967  32 F.R. 5245
11358...........................      June 6, 1967  32 F.R. 8227
11370...........................     Aug. 30, 1967  32 F.R. 12665
11383...........................     Nov. 30, 1967  32 F.R. 17421
11454...........................      Feb. 7, 1969  34 F.R. 1935
11457...........................      Mar. 4, 1969  34 F.R. 3793
11461...........................     Mar. 27, 1969  34 F.R. 5901
11465...........................     Apr. 10, 1969  34 F.R. 6415
11483...........................    Sept. 23, 1969  34 F.R. 14757
11505...........................     Jan. 21, 1970  35 F.R. 939
11535...........................     June 12, 1970  35 F.R. 9809
11584...........................      Mar. 3, 1971  36 F.R. 4365
11611...........................     July 26, 1971  36 F.R. 13889
11624...........................     Oct. 12, 1971  36 F.R. 19965
11631...........................      Nov. 9, 1971  36 F.R. 21575
11650...........................     Feb. 16, 1972  37 F.R. 3739
11655...........................     Mar. 14, 1972  37 F.R. 5477
11656...........................     Mar. 14, 1972  37 F.R. 5479
11682...........................     Aug. 29, 1972  37 F.R. 17701
11697...........................     Jan. 17, 1973  38 F.R. 1723
11706...........................      Mar. 8, 1973  38 F.R. 6663
11709...........................     Mar. 27, 1973  38 F.R. 8131
11711...........................     Apr. 13, 1973  38 F.R. 9483
11719...........................      May 17, 1973  38 F.R. 13315
11720...........................      May 17, 1973  38 F.R. 13317
11722...........................      June 9, 1973  38 F.R. 15437
11786...........................      June 7, 1974  39 F.R. 20473
11859...........................       May 7, 1975  40 F.R. 20265
11900...........................     Jan. 22, 1976  41 F.R. 3461
------------------------------------------------------------------------

    Executive Orders 10738, 10906, 10954, 10962, 11102, 11206, 11213, 
11650, and 11706, listed above, were revoked by Ex. Ord. No. 12553, Feb. 
25, 1986, 51 F.R. 7237.

                        Executive Order No. 11805

    Ex. Ord. No. 11805, Sept. 20, 1974, 39 F.R. 34261, which related to 
inspection of tax returns by the President and certain designated 
employees of the White House Office, was revoked by Ex. Ord. No. 12553, 
Feb. 25, 1986, 51 F.R. 7237.

                  Section Referred to in Other Sections

    This section is referred to in sections 274, 412, 2204, 3406, 4424, 
6104, 6108, 6110, 7213, 7213A, 7217, 7431, 7602, 7612, 7803, 7809, 8021, 
9706 of this title; title 5 sections 552a, 3111; title 8 section 1645; 
title 13 section 91; title 20 sections 1087e, 1091; title 23 section 
143; title 28 section 594; title 29 sections 751, 1085a, 1134; title 31 
sections 713, 7701; title 38 section 5317; title 42 sections 432, 653, 
654a, 1320b-7, 1320b-11, 1382, 1383, 1395y, 3544; title 50 section 436; 
title 50 App. section 2411.
