Fed income tax return public record

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.

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.

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. 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.

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 of title 5 , United States Code.

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.

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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. 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 from social security benefits as defined in section 86 d.

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 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.

Information disclosed under this subparagraph shall be solely for the use of such officers and employees in locating the missing child , in a grand jury proceeding, or in any preparation for, or investigation which may result in, a judicial or administrative proceeding. 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. 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.

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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. Except as provided in paragraph 6 , the Secretary may disclose in writing return information other than taxpayer return information that may be related to a terrorist incident, threat, or activity to the extent necessary to apprise the head of the appropriate Federal law enforcement agency responsible for investigating or responding to such terrorist incident, threat, or activity.

The head of the agency may disclose such return information to officers and employees of such agency to the extent necessary to investigate or respond to such terrorist incident, threat, or activity. Returns and taxpayer return information may also be disclosed to the Attorney General under clause i to the extent necessary for, and solely for use in preparing, an application under paragraph 7 D.


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Except as provided in subparagraph C , any return information other than taxpayer return information obtained under paragraph 1 , 2 , 3 A or C , or 7 may be disclosed in any judicial or administrative proceeding pertaining to enforcement of a specifically designated Federal criminal statute or related civil forfeiture not involving tax administration to which the United States or a Federal agency is a party. 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.

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. 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.

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. The Secretary shall not disclose any return or return information under paragraph 1 , 2 , 3 A or C , 5 , 7 , or 8 if the Secretary determines and, in the case of a request for disclosure pursuant to a court order described in paragraph 1 B or 5 B , certifies to the court that such disclosure would identify a confidential informant or seriously impair a civil or criminal tax investigation.

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Except as provided in paragraph 6 , upon receipt by the Secretary of a written request which meets the requirements of clause iii , the Secretary may disclose return information other than taxpayer return information to officers and employees of any Federal law enforcement agency who are personally and directly engaged in the response to or investigation of any terrorist incident, threat, or activity. The head of any Federal law enforcement agency may disclose return information obtained under clause i to officers and employees of any State or local law enforcement agency but only if such agency is part of a team with the Federal law enforcement agency in such response or investigation and such information is disclosed only to officers and employees who are personally and directly engaged in such response or investigation.

Information disclosed under this subparagraph shall be solely for the use of the officers and employees to whom such information is disclosed in such response or investigation. Except as provided in paragraph 6 , upon receipt by the Secretary of a written request which meets the requirements of clause ii , the Secretary may disclose return information other than taxpayer return information to those officers and employees of the Department of Justice , the Department of the Treasury , and other Federal intelligence agencies who are personally and directly engaged in the collection or analysis of intelligence and counterintelligence information or investigation concerning any terrorist incident, threat, or activity.

For purposes of the preceding sentence, the information disclosed under the preceding sentence shall be solely for the use of such officers and employees in such investigation, collection, or analysis. Except as provided in paragraph 6 , any return or return information with respect to any specified taxable period or periods shall, pursuant to and upon the grant of an ex parte order by a Federal district court judge or magistrate under clause ii , be open but only to the extent necessary as provided in such order to inspection by, or disclosure to, officers and employees of any Federal law enforcement agency or Federal intelligence agency who are personally and directly engaged in any investigation, response to, or analysis of intelligence and counterintelligence information concerning any terrorist incident, threat, or activity.

Return or return information opened to inspection or disclosure pursuant to the preceding sentence shall be solely for the use of such officers and employees in the investigation, response, or analysis, and in any judicial, administrative, or grand jury proceedings, pertaining to such terrorist incident, threat, or activity.

TAX RETURN BASICS / SINGLE FILING STATUS / NO DEPENDENTS / FORM 1040 PERSONAL RETURN / CPA STRENGTH

Except as provided in paragraph 6 , the Secretary may authorize an application to a Federal district court judge or magistrate for the order referred to in subparagraph C i. Upon such application, such judge or magistrate may grant such order if he determines on the basis of the facts submitted by the applicant that the requirements of subparagraph C ii I are met.

If the Comptroller General of the United States determines that the returns or return information available under clause i are not sufficient for purposes of making an audit of any program or activity of a Federal agency other than an agency referred to in subparagraph A , upon written request by the Comptroller General to the Secretary, returns and return information of the type authorized by subsection l or m to be made available to the Federal agency for use in such program or activity shall be open to inspection by, or disclosure to, officers and employees of the Government Accountability Office for the purpose of, and to the extent necessary in, making such audit.

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. 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.

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.

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. 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 Public Law — 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.

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 relating to the liability for a tax imposed by this title.

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If a notice of lien has been filed pursuant to section 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. 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.


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  7. Taxpayer identity information with respect to any tax return preparer, and information as to whether or not any penalty has been assessed against such tax return preparer under section , , or , may be furnished to any agency, body, or commission lawfully charged under any State or local law with the licensing, registration, or regulation of 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.

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    Information may be furnished and used under this paragraph only for purposes of the licensing, registration, or regulation of tax return preparers. 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. This paragraph shall not apply to any disclosure to an individual providing information relating to any purpose described in paragraph 1 or 2 of section a which is made under paragraph 13 A. 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.

    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 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. Under such procedures as the Secretary may prescribe, the Secretary may disclose to officers and employees of the Federal Bureau of Prisons and of any State agency charged with the responsibility for administration of prisons any returns or return information with respect to individuals incarcerated in Federal or State prison systems whom the Secretary has determined may have filed or facilitated the filing of a false or fraudulent return to the extent that the Secretary determines that such disclosure is necessary to permit effective Federal tax administration.

    Under such procedures as the Secretary may prescribe, the disclosures authorized by subparagraph A may be made to contractors responsible for the operation of a Federal or State prison on behalf of such Bureau or agency. Any return or return information received under this paragraph shall be used only for the purposes of and to the extent necessary in taking administrative action to prevent the filing of false and fraudulent returns , including administrative actions to address possible violations of administrative rules and regulations of the prison facility and in administrative and judicial proceedings arising from such administrative actions.

    Except as provided in clause ii , any officer, employee , or contractor of the Federal Bureau of Prisons or of any State agency charged with the responsibility for administration of prisons shall not disclose any information obtained under this paragraph to any person other than an officer or employee or contractor of such Bureau or agency personally and directly engaged in the administration of prison facilities on behalf of such Bureau or agency. The returns and return information disclosed under this paragraph may be disclosed to the duly authorized legal representative of the Federal Bureau of Prisons , State agency, or contractor charged with the responsibility for administration of prisons, or of the incarcerated individual accused of filing the false or fraudulent return who is a party to an action or proceeding described in subparagraph C , solely in preparation for, or for use in, such action or proceeding.

    Return information disclosed under subparagraph A may be used by officers and employees of the Department of State for the purposes of, and to the extent necessary in, carrying out the requirements of section of the FAST Act. Persons providing services pursuant to a qualified tax collection contract under section may, if speaking to a person who has identified himself or herself as having the name of the taxpayer to which a tax receivable within the meaning of such section relates, identify themselves as contractors of the Internal Revenue Service and disclose the business name of the contractor, and the nature, subject, and reason for the contact.

    Disclosures under this paragraph shall be made only in such situations and under such conditions as have been approved by the Secretary. The Secretary may disclose, to any individual providing information relating to any purpose described in paragraph 1 or 2 of section a , return information related to the investigation of any taxpayer with respect to whom the individual has provided such information, but only 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 with respect to the enforcement of any other provision of this title.

    Under such procedures and subject to such conditions as the Secretary may prescribe, the Secretary may disclose specified return information to specified ISAC participants to the extent that the Secretary determines such disclosure is in furtherance of effective Federal tax administration relating to the detection or prevention of identity theft tax refund fraud, validation of taxpayer identity, authentication of taxpayer returns, or detection or prevention of cybersecurity threats.

    Such term shall not include any person unless such person has entered into a written agreement with the Secretary setting forth the terms and conditions for the disclosure of information to such person under this paragraph, including requirements regarding the protection and safeguarding of such information by such person. Any return information received by a person described in subparagraph B i II shall be treated for purposes of section as information furnished to such person for, or in connection with, the preparation of a return of the tax imposed under chapter 1.

    Return information disclosed under this paragraph shall be subject to such protections and safeguards as the Secretary may require in regulations or other guidance or in the written agreement referred to in subparagraph B ii. Such written agreement shall include a requirement that any unauthorized access to information disclosed under this paragraph, and any breach of any system in which such information is held, be reported to the Treasury Inspector General for Tax Administration.

    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 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.

    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. 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.

    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 , wages as defined in section a or 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.

    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.