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, and the programming, maintenance, repair, testing, and procurement of equipment, for purposes of tax administration.

(0) 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 (c), (e), (h)(1), (3)(A), or (4), (i)(4) or (7)(A)(ii), (k)(1), (2), or (6), (7)(1), (4)(B), (5), (7), or (8), (m), or (n). The records or accountings required to be maintained under this paragraph shall be available for examination by the Joint Committee on Taxation or the Chief of Staff of such joint committee. Such record or accounting shall also be available for examination by such person or persons as may be, but only to the extent, authorized to make such examination under section 552a(c)(3) of title 5, United States Code.

(B) Report by the Secretary

The Secretary shall, within 90 days after the close of each calendar year, furnish to the Joint Committee on Taxation a report with respect to, or summary of, the records or accountings described in subparagraph (A) in such form and containing such information as such joint committee or the Chief of Staff of such joint committee may designate. Such report or summary shall not, however, include a record or accounting of any request by the President under subsection (g) for, or the disclosure in response to such request of, any return or return information with respect to any individual who, at the time of such request, was an officer or employee of the executive branch of the Federal Government. Such report or summary, or any part thereof, may be disclosed by such joint committee to such persons and for such purposes as the joint committee may, by record vote of a majority of the members of the joint committee, determine.

(C) Public report on disclosures

The Secretary shall, within 90 days after the close of each calendar year, furnish to the Joint Committee on Taxation for disclosure to the public a report with respect to the records or accountings described in subparagraph (A) which—

(i) provides with respect to each Federal agency, each agency, body, or commission described in subsection (d), (i)(3)(B)(i) or (1)(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,3

(4) Safeguards

Any Federal agency described in subsection (h)(2), (i)(1), (2), (3), or (5), (j)(1) or (2), (l)(1), (2), (3), or (5), or (o)(1), the General Accounting Office, or any agency, body, or commission described in subsection (d), (i)(3)(B)(i), or (1)(6), (7), or (8) 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 or the General Accounting 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), or (8) 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; and

(ii) in the case of an agency described in subsections (h)(2), (i)(1), (2), (3), or (5), (j)(1) or (2), (7)(1), (2), (3), or (5), or (o)(1),, or the General Accounting Office, either

4

'So in original. Probably the comma should be a period. 'So in original. The second comma is unnecessary.

(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,

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 or the General Accounting 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 or the General Accounting 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 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).

(5) Report on procedures and safeguards

After the close of each calendar quarter, 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 and the General Accounting 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 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; Sept. 2, 1964, Pub. L. 88-563, § 3(c), 78 Stat. 844; June 21, 1965, Pub. L. 89-44, title VI, § 601(a), 79 Stat. 153; Nov. 2, 1966, Pub. L. 89-713, § 4(a), 80 Stat. 1109; Sept. 2, 1974, Pub. L. 93-406, title II, § 1022(h), 88 Stat. 941; Jan. 2, 1976, Pub. L. 94-202, § 8(g), 89 Stat. 1139; Oct. 4, 1976, Pub. L. 94-455, title XII, § 1202(a)(1), 90 Stat. 1667;

Dec. 13, 1977, Pub. L. 95-210, § 5, 91 Stat. 1491; Nov. 6, 1978, Pub. L. 95-600, title V, § 503, title VII, § 701(bb)(1)(A), (B), (2)-(5), 92 Stat. 2879, 2921-2923; May 26, 1980, Pub. L. 96-249, title I, § 127(a)(1), (2)(A)-(C), 94 Stat. 365, 366, as amended Dec. 28, 1980, Pub. L. 96-611, § 11(a)(1), 94 Stat. 3573; June 9, 1980, Pub. L. 96-265, title IV, § 408(a)(1), (2)(A)-(C), 94 Stat. 468, as amended Dec. 28, 1980, Pub. L. 96-611, § 11(a)(2)(A)-(B)(iii), 94 Stat. 3573; Dec. 5, 1980, Pub. L. 96-499, title III, § 302(a), 94 Stat. 2604; Dec. 24, 1980, Pub. L. 96-589, § 3(c), 94 Stat. 3401; Dec. 24, 1980, Pub. L. 96-598, § 3(a), 94 Stat. 3487; Aug. 13, 1981, Pub. L. 97-34, title VII, § 701(a), 95 Stat. 340; Sept. 3, 1982, Pub. L. 97-248, title III, §§ 356(a), (b)(1), 358(a), (b), 96 Stat. 641, 645, 646, 648; Sept. 13, 1982, Pub. L. 97-258, § 3(f)(4)-(6), 96 Stat. 1064; Oct. 25, 1982, Pub. L. 97-365, §§ 7(a), (b), 8(a)-(c)(1), 96 Stat. 1752-1754; Jan. 12, 1983, Pub. L. 97-452, § 2(c)(4), 96 Stat. 2478.)

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.

The Federal Rules of Criminal Procedure, referred to in subsec. (i)(4)(B), are set out in the Appendix to Title 18, Crimes and Criminal Procedure.

The Social Security Act, referred to in subsec. (7)(1)(A), (B), (5), (6)(A), (8)(B), is act Aug. 14, 1935, ch. 531, 49 Stat. 620, as amended. Part D of title IV of the Social Security Act is classified generally to part D (§ 651 et seq.) of subchapter IV of chapter 7 of Title 42, The Public Health and Welfare. Sections 232, 454 and 1131 of such Act are classified to sections 432, 654 and 1320b-1, 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. (1)(1)(C), probably means the Railroad Retirement Act of 1974, which is Pub. L. 93-444, title I, Oct. 16, 1974, 88 Stat. 1305, as amended, which is classified generally to subchapter IV (§ 231 et seq.) of chapter 9 of Title 45, Railroads. For complete classification of this Act to the Code, see Tables.

The Employee Retirement Income Security Act of 1974, referred to in subsec. (1)(2), is Pub. L. 93-406, Sept. 2, 1974, 88 Stat. 832, as amended. Titles I and IV of the Employee Retirement Income Security Act of 1974 are classified generally to subchapters I (§ 1001 et seq.) and IV (§ 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.

The Food Stamp Act of 1977, referred to in subsec. (1)(7)(B), (C), is Pub. L. 88-525, Aug. 31, 1964, 78 Stat. 703, as amended, which is classified generally to chapter 51 (§ 2011 et seq.) of Title 7, Agriculture. Section 3(n)(1) of the Food Stamp Act of 1977 is classified to section 2012(n)(1) of Title 7. 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 subsec. (m)(4)(A)(i), (B)(i), (ii), is Pub. L. 89-329, Nov. 8, 1965, 79 Stat. 1219, as amended. Parts B and E of title IV of the Higher Education Act of 1965 are classified to part B (§ 1071 et seq.) and part D (§ 1087aa et seq.) of subchapter IV of chapter 28 of Title 20, Education, 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)(D), is classified to section 2602(a)(1) of Title 22, Foreign Relations and Intercourse.

AMENDMENTS 1983-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.

1982-Subsec. (a)(3). Pub. L. 97-365, § 8(c)(1), substituted "paragraph (2) or (4)(B) of subsection (m)" for "subsection (m)(4)(B)".

Subsec. (1)(1) to (5). Pub. L. 97-248, § 356(a), added pars. (1) to (5). Former pars. (1) to (5) were struck out. Subsec. (i)(6). Pub. L. 97-248, § 356(a), added par. (6). Former par. (6) redesignated (7).

Subsec. (i)(7). Pub. L. 97-258, § 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, §§ 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. (1)(3). Pub. L. 97-365, § 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 the disclosure of returns and return information to Privacy Protection Study Commission.

Subsec. (1)(4)(A)(ii). Pub. L. 97-258, § 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, § 8(a), designated existing provisions as subpar. (A), in subpar. (A) as so designated added reference to the 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, § 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, § 356(b)(1)(A), substituted "(7)(A)(ii)” for “(6)(A)(ii)”.

Subsec. (p)(3)(C)(i). Pub. L. 97-365, § 7(b)(1), substituted "(7)(6)" for “(l)(3) or (6)”.

inserted

Pub. L. 97-248, § 356(b)(1)(B), “, (i)(3)(B)(i)," after “described in subsection (d)”. Subsec. (p)(3)(C)(i)(II). Pub. L. 97-248, § 356(b)(1)(C), inserted "or otherwise" after "such requests".

Subsec. (p)(4). Pub. L. 97-365, § 7(b)(2), substituted "(D)(1), (2), (3)," for "(D)(1), (2)," and "(1)(6)," for "(l)(3), (6)," in the provisions preceding subpar. (A), and in subpar. (F)(ii) substituted "(D)(1), (2), (3), or (5), or (o)(1)," for “(1)(1), (2), or (5), or (o)(1), the commission described in subsection (1)(3)”.

Pub. L. 97-365, § 8(b), added 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, § 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, § 356(b)(1)(F), substituted "subsection (i)(7)(A)(ii)" for "subsection (i)(6)(A)(ii)".

1981-Subsec. (b)(2). Pub. L. 97-34 added 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), and in par. (1) as so designated, 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, § 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, § 3(c)(1), added par. (5). Former par. (5) redesignated (6).

Subsec. (e)(6). Pub. L. 96-589, § 3(c)(1), (2), redesignated former par. (5) as (6), and in par. (6) as so redesignated, added reference to par. (5). Former par. (6) redesignated (7).

Subsec. (e)(7). Pub. L. 96-589, § 3(c)(1), redesignated former par. (6) as (7).

Subsec. (1)(7). Pub. L. 96-249, § 127(a)(1), as amended by Pub. L. 96-611, § 11(a)(1), added par. (7). Paragraph as originally enacted by Pub. L. 96-249 was designated subsec. (i)(7), but was redesignated subsec. (1)(7) through amendment by Pub. L. 96-611.

Subsec. (1)(8). Pub. L. 96-265, § 408(a)(1), as amended by Pub. L. 96-611, § 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 the Secretary of Education for references to the 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, employ. ees, or agents of the Department of Education.

Subsec. (m)(4)(B). Pub. L. 96-499 substituted references to the Secretary of Education for references to the Commissioner of Education, designated existing provisions in part as cl. (ii), and added cl. (i).

Subsec. (p)(3)(A). Pub. L. 96-265, § 408(a)(2)(A), as amended by Pub. L. 96-611, § 11(a)(2)(B)(i), substituted "()(1), (4)(B), (5), (7), or (8)” for “(U)(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. (1)(7) and (8) by Pub. L. 96-611.

Pub. L. 96-249, § 127(a)(2)(A), substituted "(D)(1), (4)(B), (5), or (7)” for “()(1) or (4)(B) or (5)".

Subsec. (p)(4). Pub. L. 96-265, § 408(a)(2)(B), as amended by Pub. L. 96-611, § 11(a)(2)(B)(ii), substituted “(1)(3), (6), (7), or (8)" for "(l)(3), (6), or (7)” in the provisions preceding subpar. (A). Section 408(a)(2)(B) of Pub. L. 96-265 was amended by Pub. L. 96-611 to reflect the redesignations of subsec. (1)(7) and (8) by Pub. L. 96-611.

Pub. L. 96-249, § 127(a)(2)(B), substituted “(l)(3), (6), or (7)" for "(l)(3) or (6)" in the provisions preceding subpar. (A).

Subsec. (p)(4)(F)(i). Pub. L. 96-265, § 408(a)(2)(C), as amended by Pub. L. 96-611, § 11(a)(2)(B)(iii), substituted "(1)(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. (1)(7) and (8) by Pub. L. 96-611.

Pub. L. 96-249, 127(a)(2)(C), substituted "(1)(6) or (7)" for "(1)(6)".

1978-Subsec. (a)(3). Pub. L. 95-600, § 701(bb)(1)(B), inserted ", subsection (m)(4)(B)," following "subsection (e)(1)(D)(iii)”.

Subsec. (d). Pub. L. 95-600, § 701(bb)(2), inserted "31," following "21, 23, 24,".

Subsec. (h)(2). Pub. L. 95-600, § 503(a), substituted "In a matter involving tax administration, a" for "A", "officers and employees" for "attorneys" following "open to inspection by or disclosure to", added "any proceeding before a Federal grand jury or" following "for their use in", and struck out "in a matter involving tax administration" following "or any Federal or State court".

Subsec. (h)(2)(A). Pub. L. 95-600, § 503(b)(1), substituted "the proceeding" for "such proceeding" and added "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, § 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, § 701(bb)(3), (4), added provisions relating to the name and address of the taxpayer not being treated as return information.

Subsec. (k)(4). Pub. L. 95-600, § 701(bb)(5), struck out reference to income tax in catchline and added provisions relating to gift and estate tax and exchange of tax information.

Subsec. (m). Pub. L. 95-600, § 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", placed paragraph headings at the 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 added 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 the 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 struck out “B, C, and D" and inserted in lieu thereof "B and C". 1964-Subsec. (a)(2). Pub. L. 88-563 inserted the reference to chapter 41.

CHANGE OF NAME

The Secretary of Health, Education, and Welfare, referred to in subsec. (1)(5), was redesignated the Secretary of Health and Human Services by section 3508(b) of Title 20, Education.

EFFECTIVE DATE OF 1982 AMENDMENTS

Section 7(c) of Pub. L. 97-365 provided that: "The amendments made by this section [amending subsecs. (1)(3) and (p)(3) and (4) of 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 sections 6103 and 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 sections 6103 and 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 subsec. (i)(7) of 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 subsec. (b)(2) of 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) and (2) of Pub. L. 96-265 which amended sections 6103 and 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 sections 6103 and 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 sections 6103 and 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 sections 6103 and 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 subsecs. (a)(3), (d), (i)(2), (3), (k)(4) and (m) of this section and sections 7213(a) and 7217(b), (c) and (d) of this title] shall take effect January 1, 1977.

"(B) The amendments made by paragraph (7) [amending section 7217(b), (c) and (d) 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 sections 4102, 4924(d), 6103, 6108, 7213, 7513, 7809(c)(1), and 7852(e) and re