INTERNAL REVENUE CODE

26 U.S.C. 6103

§ Section 6103. - Confidentiality and disclosure of returns and return information

(a) General rule

Returns and return information shall be confidential, and except as authorized by this title -

(1) no officer or employee of the United States, ... 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,

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(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.

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(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.

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(c) Disclosure of returns and return information to designee of taxpayer

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(d) Disclosure to State tax officials and State and local law enforcement agencies

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(e) Disclosure to persons having material interest

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(f) Disclosure to Committees of Congress

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(g) Disclosure to President and certain other persons

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(h) Disclosure to certain Federal officers and employees for purposes of tax administration, etc.

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(i) Disclosure to Federal officers or employees for administration of Federal laws not relating to tax administration

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(j) Statistical use

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(k) Disclosure of certain returns and return information for tax administration purposes

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(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

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(2) Disclosure of returns and return information to the Department of Labor and Pension Benefit Guaranty Corporation

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(3) Disclosure that applicant for Federal loan has tax delinquent account

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(4) Disclosure of returns and return information for use in personnel or claimant representative matters

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(5) Social Security Administration

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(6) Disclosure of return information to Federal, State, and local child support enforcement agencies

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(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

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(8) Disclosure of certain return information by Social Security Administration to State and local child support enforcement agencies

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(9) Disclosure of alcohol fuel producers to administrators of State alcohol laws State alcohol laws

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(10) Disclosure of certain information to agencies requesting a reduction under subsection (c), (d), or (e) of section 6402

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(11) Disclosure of return information to carry out Federal Employees' Retirement System

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(12) Disclosure of certain taxpayer identity information for verification of employment status of medicare beneficiary and spouse of medicare beneficiary

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(13) Disclosure of return information to carry out income contingent repayment of student loans

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(14) Disclosure of return information to United States Customs Service

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(15) Disclosure of returns filed under section 6050I

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(16) Disclosure of return information for purposes of administering the District of Columbia Retirement Protection Act of 1997

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(17) Disclosure to National Archives and Records Administration

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(m) Disclosure of taxpayer identity information

(1) Tax refunds

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(2) Federal claims

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(3) National Institute for Occupational Safety and Health

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(4) Individuals who owe an overpayment of Federal Pell Grants or who have defaulted on student loans administered by the Department of Education

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(5) Individuals who have defaulted on student loans administered by the Department of Health and Human Services

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(6) Blood Donor Locator Service

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(7) Social security account statement furnished by Social Security Administration Security Administration

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(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

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(p) Procedure and recordkeeping

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(q) Regulations

The Secretary is authorized to prescribe such other regulations as are necessary to carry out the provisions of this section