Bank Secrecy

Designation evidence

• NARA authority row: 31 USC 5318(g)(2)(A)(ii) | status: Specified | banner: CUI//SP-FSEC.
• NARA sanctions field: 31 USC 5321 Civil Penalties 31 USC 5322 Criminal Penalties 31 USC 5318(f) 26 USC 7213 26 USC 7213A 26 USC 7431.
• DoD authority row: 31 USC 5318(g)(2)(A)(ii). DoD lists this citation for the category; this DoD detail page does not display a separate Basic/Specified field.
• Related authority evidence: 31 USC 5318(g)(2)(A)(ii) | status: Specified | banner: CUI//SP-FSEC | sanctions: 31 USC 5321 Civil Penalties 31 USC 5322 Criminal Penalties 31 USC 5318(f) 26 USC 7213 26 USC 7213A 26 USC 7431
• Related authority evidence: DoD lists this authority for the category; the linked authority text is extracted below when available.
• Registry designation context: Specified + Basic, CUI. The linked authority text contains category-scope or applicability language that helps determine when the information falls within this CUI category. The linked authority text contains disclosure, access, protection, release, dissemination, or distribution-control language relevant to handling. The linked authority text contains violation, penalty, sanction, or enforcement language that may affect consequences for mishandling.
• Registry designation for this category is Specified + Basic with banner CUI.

Extracted authority meaning

• § 1010.912(a) of this chapter so author-
• Registry designation context: Specified + Basic, CUI. The linked authority text contains category-scope or applicability language that helps determine when the information falls within this CUI category. The linked authority text contains disclosure, access, protection, release, dissemination, or distribution-control language relevant to handling. The linked authority text contains violation, penalty, sanction, or enforcement language that may affect consequences for mishandling.

Operating conditions

• NARA category scope used with this authority: Information that is provided to the government pursuant to the Bank Secrecy Act, including but not limited to, suspicious activity reports (SAR), currency transaction reports (CTR), reports of international transportation of currency or monetary instruments (CMIR), reports of cash payment over $10,000 received in trade or business, and reports of foreign bank and financial accounts (FBAR). Reports filed under the Bank Secrecy Act (BSA), codified in relevant part at 31 U.S.C. § 5311 et seq, are specifically exempt from disclosure under the Freedom of Information Act, codified at 5 U.S.C. § 552, and also may not be disclosed under any State, local, tribal, or territorial “freedom of information,” “open government,” or similar law. See 31 U.S.C. § 5319; 5 U.S.C. § 552(b)(3). These reports (BSA Reports), are maintained in a system of records containing information compiled for law enforcement investigative purposes that has been exempted from the access provisions of the Privacy Act in accordance with 5 U.S.C. §§ 552a(j)(2) and (k)(2). BSA Reports may only be re-disseminated in strict accordance with guidelines established by the Financial Crimes Enforcement Network (FinCEN), the Treasury bureau that administers the BSA. Suspicious Activity Reports, one of the types of required reports filed under the BSA, are required to be kept confidential in accordance with 31 U.S.C. § 5318(g)(2) and implementing regulations. To the extent information falling under the purview of the BSA is collected, accessed, or used for any Federal tax administration purpose, it is also subject to the confidentiality provisions of the Internal Revenue Code, codified at 26 U.S.C. § 6103.
• DoD category scope used with this authority: Information provided to the government pursuant to the Bank Secrecy Act, including but not limited to: suspicious activity reports (SAR) currency transaction reports (CTR) reports of international transportation of currency or monetary instruments (CMIR) reports of cash payment over $10,000 received in trade or business reports of foreign bank and financial accounts (FBAR)
• 31 USC 5318(g)(2)(A)(ii) | status: Specified | banner: CUI//SP-FSEC | sanctions: 31 USC 5321 Civil Penalties 31 USC 5322 Criminal Penalties 31 USC 5318(f) 26 USC 7213 26 USC 7213A 26 USC 7431
• DoD lists this authority for the category; the linked authority text is extracted below when available.
• NARA registry status: Specified + Basic. Per-authority NARA status values: Specified, Basic. NARA banner marking evidence: CUI, CUI//SP-FSEC. The registry evidence is preserved here; detailed primary-law or regulation text analysis remains pending for this category.
• NARA category scope: Information that is provided to the government pursuant to the Bank Secrecy Act, including but not limited to, suspicious activity reports (SAR), currency transaction reports (CTR), reports of international transportation of currency or monetary instruments (CMIR), reports of cash payment over $10,000 received in trade or business, and reports of foreign bank and financial accounts (FBAR). Reports filed under the Bank Secrecy Act (BSA), codified in relevant part at 31 U.S.C. § 5311 et seq, are specifically exempt from disclosure under the Freedom of Information Act, codified at 5 U.S.C. § 552, and also may not be disclosed under any State, local, tribal, or territorial “freedom of information,” “open government,” or similar law. See 31 U.S.C. § 5319; 5 U.S.C. § 552(b)(3). These reports (BSA Reports), are maintained in a system of records containing information compiled for law enforcement investigative purposes that has been exempted from the access provisions of the Privacy Act in accordance with 5 U.S.C. §§ 552a(j)(2) and (k)(2). BSA Reports may only be re-disseminated in strict accordance with guidelines established by the Financial Crimes Enforcement Network (FinCEN), the Treasury bureau that administers the BSA. Suspicious Activity Reports, one of the types of required reports filed under the BSA, are required to be kept confidential in accordance with 31 U.S.C. § 5318(g)(2) and implementing regulations. To the extent information falling under the purview of the BSA is collected, accessed, or used for any Federal tax administration purpose, it is also subject to the confidentiality provisions of the Internal Revenue Code, codified at 26 U.S.C. § 6103.
• DoD category scope: Information provided to the government pursuant to the Bank Secrecy Act, including but not limited to: suspicious activity reports (SAR) currency transaction reports (CTR) reports of international transportation of currency or monetary instruments (CMIR) reports of cash payment over $10,000 received in trade or business reports of foreign bank and financial accounts (FBAR)
• Extracted authority condition: Except as provided in §§ 1020.410(b)(1), 1021.410(a), and 1023.410(a)(1), and except for the purpose of assuring compliance with the recordkeeping and reporting requirements of this chapter, this chapter does not authorize the Sec- retary or any other person to inspect or review the records required to be maintained by this chapter.
• Extracted authority condition: (2) In order for a State regulatory system to qualify for an exemption on behalf of its casinos, the State must provide: (i) That the Treasury Department be allowed to evaluate the effectiveness of the State’s regulatory system by peri- odic oversight review of that system; (ii) That the reports required under the State’s regulatory system be sub- mitted to the Treasury Department within 15 days of receipt by the State; (iii) That any records required to be maintained by the casinos relevant to any matter under this chapter and to which the State has access or main- tains under its regulatory system be made available to the Treasury Depart- ment within 30 days of request; (iv) That the Treasury Department be provided with periodic status re- ports on the State’s compliance efforts and findings; (v) That all but minor violations of the State requirements be reported to Treasury within 15 days of discovery; and (vi) That the State will initiate com- pliance examinations of specific insti- tutions at the request of Treasury within a reasonable time, not to exceed 90 days where appropriate, and will provide reports of these examinations to Treasury within 15 days of comple- tion or periodically during the course of the examination upon the request of the Secretary.
• Extracted authority condition: Unless the Secretary or a dele- gate of the Secretary listed under § 1010.912(a) of this chapter so author- izes in writing, or it is otherwise re- quired by law, no delegate of the Sec- retary listed under § 1010.912 (b) or (c) of this chapter or other officer or em- ployee of the Treasury Department or any component thereof shall— (1) Make public the name of any per- son to whom a summons has been issued under this chapter, or release any information to the public con- cerning that person or the issuance of a summons to that person prior to the time and date set for that person’s ap- pearance or production of records; or (2) Disclose any testimony taken (in- cluding the name of the witness) or material presented pursuant to the summons, to any person other than an officer or employee of the Treasury De- partment or of any component thereof.
• Extracted authority condition: All reports required under this chap- ter and all records of such reports are specifically exempted from disclosure under section 552 of Title 5, United States Code. § 1010.970 Exceptions, exemptions, and reports.
• Extracted authority condition: X (7–1–18 Edition) § 1010.916 (c) Disclosure of summons, testimony, or records.
• Extracted authority condition: The United States shall not be liable for any other ex- pense incurred in connection with the production of books, papers, records, or other data under this chapter.

Safeguarding and dissemination controls

• NARA registry control evidence: status Specified; banner marking CUI//SP-FSEC.
• DoD applicable policies: DoDD 5118.03, DoDI 7000.14
• Nara basic or specified: Specified + Basic
• Nara authority rows: 31 USC 5318(g)(2)(A)(ii) | status: Specified | banner: CUI//SP-FSEC | sanctions: 31 USC 5321 Civil Penalties 31 USC 5322 Criminal Penalties 31 USC 5318(f) 26 USC 7213 26 USC 7213A 26 USC 7431 || 31 USC 5319 | status: Basic | banner: CUI | sanctions: 31 USC 5321 Civil Penalties 31 USC 5322 Criminal Penalties 31 USC 5318(f) 26 USC 7213 26 USC 7213A 26 USC 7431 || 31 CFR 1010.950 | status: Specified | banner: CUI//SP-FSEC | sanctions: 31 USC 5321 Civil Penalties 31 USC 5322 Criminal Penalties 31 USC 5318(f) 26 USC 7213 26 USC 7213A 26 USC 7431 || 26 USC 6103 | status: Specified | banner: CUI//SP-FSEC | sanctions: 31 USC 5321 Civil Penalties 31 USC 5322 Criminal Penalties 31 USC 5318(f) 26 USC 7213 26 USC 7213A 26 USC 7431 || 85 FR 85856 | status: Specified | banner: CUI//SP-FSEC | sanctions: 31 USC 5321 Civil Penalties 31 USC 5322 Criminal Penalties 31 USC 5318(f) 26 USC 7213 26 USC 7213A 26 USC 7431
• Nara banner markings: CUI, CUI//SP-FSEC
• Nara sanctions: 31 USC 5321 Civil Penalties 31 USC 5322 Criminal Penalties 31 USC 5318(f) 26 USC 7213 26 USC 7213A 26 USC 7431
• Dod applicable policies: DoDD 5118.03, DoDI 7000.14
• No DoD required dissemination control is listed on the registry page. Apply approved limited dissemination controls only when required or permitted by the designating agency or governing authority.
• Use the registry assertions, NARA authority rows, DoD authorities, DoD policies, warning statements, required dissemination controls, and examples first. Where the cited authority does not specify a handling detail, apply CUI Basic safeguards and dissemination rules so long as they do not conflict with the authority or agency-specific controls.
• Extracted authority control: All reports required under this chap- ter and all records of such reports are specifically exempted from disclosure under section 552 of Title 5, United States Code. § 1010.970 Exceptions, exemptions, and reports.
• Extracted authority control: (2) In order for a State regulatory system to qualify for an exemption on behalf of its casinos, the State must provide: (i) That the Treasury Department be allowed to evaluate the effectiveness of the State’s regulatory system by peri- odic oversight review of that system; (ii) That the reports required under the State’s regulatory system be sub- mitted to the Treasury Department within 15 days of receipt by the State; (iii) That any records required to be maintained by the casinos relevant to any matter under this chapter and to which the State has access or main- tains under its regulatory system be made available to the Treasury Depart- ment within 30 days of request; (iv) That the Treasury Department be provided with periodic status re- ports on the State’s compliance efforts and findings; (v) That all but minor violations of the State requirements be reported to Treasury within 15 days of discovery; and (vi) That the State will initiate com- pliance examinations of specific insti- tutions at the request of Treasury within a reasonable time, not to exceed 90 days where appropriate, and will provide reports of these examinations to Treasury within 15 days of comple- tion or periodically during the course of the examination upon the request of the Secretary.
• Extracted authority control: Unless the Secretary or a dele- gate of the Secretary listed under § 1010.912(a) of this chapter so author- izes in writing, or it is otherwise re- quired by law, no delegate of the Sec- retary listed under § 1010.912 (b) or (c) of this chapter or other officer or em- ployee of the Treasury Department or any component thereof shall— (1) Make public the name of any per- son to whom a summons has been issued under this chapter, or release any information to the public con- cerning that person or the issuance of a summons to that person prior to the time and date set for that person’s ap- pearance or production of records; or (2) Disclose any testimony taken (in- cluding the name of the witness) or material presented pursuant to the summons, to any person other than an officer or employee of the Treasury De- partment or of any component thereof.
• Extracted authority control: Except as provided in §§ 1020.410(b)(1), 1021.410(a), and 1023.410(a)(1), and except for the purpose of assuring compliance with the recordkeeping and reporting requirements of this chapter, this chapter does not authorize the Sec- retary or any other person to inspect or review the records required to be maintained by this chapter.
• Extracted authority control: (e) Any information made available under this section to other department or agencies of the United States, any state or local government, or any for- eign government shall be received by them in confidence, and shall not be disclosed to any person except for offi- cial purposes relating to the investiga- tion, proceeding or matter in connec- tion with which the information is sought.
• Extracted authority control: (a) If an individual provides original information which leads to a recovery of a criminal fine, civil penalty, or for- feiture, which exceeds $50,000, for a vio- lation of the provisions of the Bank Se- crecy Act or of this chapter, the Sec- retary may pay a reward to that indi- vidual.
• Extracted authority control: 757 Financial Crimes Enforcement Network, Treasury § 1010.970 this section; however, any reward paid may not be more than 25 percent of the net amount of the fine, penalty or for- feiture collected, or $150,000, whichever is less.

Designation evidence

• NARA authority row: 31 USC 5319 | status: Basic | banner: CUI.
• NARA sanctions field: 31 USC 5321 Civil Penalties 31 USC 5322 Criminal Penalties 31 USC 5318(f) 26 USC 7213 26 USC 7213A 26 USC 7431.
• DoD authority row: 31 USC 5319. DoD lists this citation for the category; this DoD detail page does not display a separate Basic/Specified field.
• Related authority evidence: 31 USC 5319 | status: Basic | banner: CUI | sanctions: 31 USC 5321 Civil Penalties 31 USC 5322 Criminal Penalties 31 USC 5318(f) 26 USC 7213 26 USC 7213A 26 USC 7431
• Related authority evidence: DoD lists this authority for the category; the linked authority text is extracted below when available.
• Registry designation context: Specified + Basic, CUI. The linked authority text contains category-scope or applicability language that helps determine when the information falls within this CUI category. The linked authority text contains disclosure, access, protection, release, dissemination, or distribution-control language relevant to handling. The linked authority text contains violation, penalty, sanction, or enforcement language that may affect consequences for mishandling.
• Registry designation for this category is Specified + Basic with banner CUI.

Extracted authority meaning

• Page 413 TITLE 31—MONEY AND FINANCE § 5319
• Registry designation context: Specified + Basic, CUI. The linked authority text contains category-scope or applicability language that helps determine when the information falls within this CUI category. The linked authority text contains disclosure, access, protection, release, dissemination, or distribution-control language relevant to handling. The linked authority text contains violation, penalty, sanction, or enforcement language that may affect consequences for mishandling.

Operating conditions

• NARA category scope used with this authority: Information that is provided to the government pursuant to the Bank Secrecy Act, including but not limited to, suspicious activity reports (SAR), currency transaction reports (CTR), reports of international transportation of currency or monetary instruments (CMIR), reports of cash payment over $10,000 received in trade or business, and reports of foreign bank and financial accounts (FBAR). Reports filed under the Bank Secrecy Act (BSA), codified in relevant part at 31 U.S.C. § 5311 et seq, are specifically exempt from disclosure under the Freedom of Information Act, codified at 5 U.S.C. § 552, and also may not be disclosed under any State, local, tribal, or territorial “freedom of information,” “open government,” or similar law. See 31 U.S.C. § 5319; 5 U.S.C. § 552(b)(3). These reports (BSA Reports), are maintained in a system of records containing information compiled for law enforcement investigative purposes that has been exempted from the access provisions of the Privacy Act in accordance with 5 U.S.C. §§ 552a(j)(2) and (k)(2). BSA Reports may only be re-disseminated in strict accordance with guidelines established by the Financial Crimes Enforcement Network (FinCEN), the Treasury bureau that administers the BSA. Suspicious Activity Reports, one of the types of required reports filed under the BSA, are required to be kept confidential in accordance with 31 U.S.C. § 5318(g)(2) and implementing regulations. To the extent information falling under the purview of the BSA is collected, accessed, or used for any Federal tax administration purpose, it is also subject to the confidentiality provisions of the Internal Revenue Code, codified at 26 U.S.C. § 6103.
• DoD category scope used with this authority: Information provided to the government pursuant to the Bank Secrecy Act, including but not limited to: suspicious activity reports (SAR) currency transaction reports (CTR) reports of international transportation of currency or monetary instruments (CMIR) reports of cash payment over $10,000 received in trade or business reports of foreign bank and financial accounts (FBAR)
• 31 USC 5319 | status: Basic | banner: CUI | sanctions: 31 USC 5321 Civil Penalties 31 USC 5322 Criminal Penalties 31 USC 5318(f) 26 USC 7213 26 USC 7213A 26 USC 7431
• DoD lists this authority for the category; the linked authority text is extracted below when available.
• NARA registry status: Specified + Basic. Per-authority NARA status values: Specified, Basic. NARA banner marking evidence: CUI, CUI//SP-FSEC. The registry evidence is preserved here; detailed primary-law or regulation text analysis remains pending for this category.
• NARA category scope: Information that is provided to the government pursuant to the Bank Secrecy Act, including but not limited to, suspicious activity reports (SAR), currency transaction reports (CTR), reports of international transportation of currency or monetary instruments (CMIR), reports of cash payment over $10,000 received in trade or business, and reports of foreign bank and financial accounts (FBAR). Reports filed under the Bank Secrecy Act (BSA), codified in relevant part at 31 U.S.C. § 5311 et seq, are specifically exempt from disclosure under the Freedom of Information Act, codified at 5 U.S.C. § 552, and also may not be disclosed under any State, local, tribal, or territorial “freedom of information,” “open government,” or similar law. See 31 U.S.C. § 5319; 5 U.S.C. § 552(b)(3). These reports (BSA Reports), are maintained in a system of records containing information compiled for law enforcement investigative purposes that has been exempted from the access provisions of the Privacy Act in accordance with 5 U.S.C. §§ 552a(j)(2) and (k)(2). BSA Reports may only be re-disseminated in strict accordance with guidelines established by the Financial Crimes Enforcement Network (FinCEN), the Treasury bureau that administers the BSA. Suspicious Activity Reports, one of the types of required reports filed under the BSA, are required to be kept confidential in accordance with 31 U.S.C. § 5318(g)(2) and implementing regulations. To the extent information falling under the purview of the BSA is collected, accessed, or used for any Federal tax administration purpose, it is also subject to the confidentiality provisions of the Internal Revenue Code, codified at 26 U.S.C. § 6103.
• DoD category scope: Information provided to the government pursuant to the Bank Secrecy Act, including but not limited to: suspicious activity reports (SAR) currency transaction reports (CTR) reports of international transportation of currency or monetary instruments (CMIR) reports of cash payment over $10,000 received in trade or business reports of foreign bank and financial accounts (FBAR)
• Extracted authority condition: However, a report and records of reports are ex- empt from disclosure under section 552 of title 5, and may not be disclosed under any State, local, tribal, or territorial ‘‘freedom of information’’, ‘‘open government’’, or similar law.
• Extracted authority condition: L. 107–56 applicable with respect to reports filed or records maintained on, before, or after Oct. 26, 2001, see section 358(h) of Pub.
• Extracted authority condition: However, a report and records of reports are exempt from disclosure under section 552 of title 5.’’ 1992—Pub.
• Extracted authority condition: Prior to amendment, text read as follows: ‘‘The Secretary of the Treasury shall make information in a report filed under section 5313, 5314, or 5316 of this title available to an agency, including any State financial institutions supervisory agency, on request of the head of the agen- cy.

Safeguarding and dissemination controls

• NARA registry control evidence: status Basic; banner marking CUI.
• DoD applicable policies: DoDD 5118.03, DoDI 7000.14
• Nara basic or specified: Specified + Basic
• Nara authority rows: 31 USC 5318(g)(2)(A)(ii) | status: Specified | banner: CUI//SP-FSEC | sanctions: 31 USC 5321 Civil Penalties 31 USC 5322 Criminal Penalties 31 USC 5318(f) 26 USC 7213 26 USC 7213A 26 USC 7431 || 31 USC 5319 | status: Basic | banner: CUI | sanctions: 31 USC 5321 Civil Penalties 31 USC 5322 Criminal Penalties 31 USC 5318(f) 26 USC 7213 26 USC 7213A 26 USC 7431 || 31 CFR 1010.950 | status: Specified | banner: CUI//SP-FSEC | sanctions: 31 USC 5321 Civil Penalties 31 USC 5322 Criminal Penalties 31 USC 5318(f) 26 USC 7213 26 USC 7213A 26 USC 7431 || 26 USC 6103 | status: Specified | banner: CUI//SP-FSEC | sanctions: 31 USC 5321 Civil Penalties 31 USC 5322 Criminal Penalties 31 USC 5318(f) 26 USC 7213 26 USC 7213A 26 USC 7431 || 85 FR 85856 | status: Specified | banner: CUI//SP-FSEC | sanctions: 31 USC 5321 Civil Penalties 31 USC 5322 Criminal Penalties 31 USC 5318(f) 26 USC 7213 26 USC 7213A 26 USC 7431
• Nara banner markings: CUI, CUI//SP-FSEC
• Nara sanctions: 31 USC 5321 Civil Penalties 31 USC 5322 Criminal Penalties 31 USC 5318(f) 26 USC 7213 26 USC 7213A 26 USC 7431
• Dod applicable policies: DoDD 5118.03, DoDI 7000.14
• No DoD required dissemination control is listed on the registry page. Apply approved limited dissemination controls only when required or permitted by the designating agency or governing authority.
• Use the registry assertions, NARA authority rows, DoD authorities, DoD policies, warning statements, required dissemination controls, and examples first. Where the cited authority does not specify a handling detail, apply CUI Basic safeguards and dissemination rules so long as they do not conflict with the authority or agency-specific controls.
• Extracted authority control: However, a report and records of reports are ex- empt from disclosure under section 552 of title 5, and may not be disclosed under any State, local, tribal, or territorial ‘‘freedom of information’’, ‘‘open government’’, or similar law.
• Extracted authority control: Civil penalties (a)(1) A domestic financial institution or non- financial trade or business, and a partner, direc- tor, officer, or employee of a domestic financial institution or nonfinancial trade or business, willfully violating this subchapter or a regula- tion prescribed or order issued under this sub- chapter (except sections 5314 and 5315 of this title or a regulation prescribed under sections 5314 and 5315), or willfully violating a regulation prescribed under section 21 of the Federal De- posit Insurance Act or section 123 of Public Law 91–508, is liable to the United States Government for a civil penalty of not more than the greater of the amount (not to exceed $100,000) involved in the transaction (if any) or $25,000.
• Extracted authority control: (4) S TRUCTUREDTRANSACTIONVIOLATION.— (A) P ENALTY AUTHORIZED.—The Secretary of the Treasury may impose a civil money pen- alty on any person who violates any provision of section 5324.
• Extracted authority control: (5) F OREIGN FINANCIAL AGENCY TRANSACTION VIOLATION.— (A) P ENALTY AUTHORIZED.—The Secretary of the Treasury may impose a civil money pen- alty on any person who violates, or causes any violation of, any provision of section 5314.
• Extracted authority control: (B) A MOUNT OF PENALTY.— (i) I N GENERAL.—Except as provided in sub- paragraph (C), the amount of any civil pen- alty imposed under subparagraph (A) shall not exceed $10,000.
• Extracted authority control: (3) A person not filing a report under a regula- tion prescribed under section 5315 of this title or not complying with an injunction under section 5320 of this title enjoining a violation of, or en- forcing compliance with, section 5315 or a regu- lation prescribed under section 5315, is liable to the Government for a civil penalty of not more than $10,000.

Designation evidence

• NARA authority row: 31 CFR 1010.950 | status: Specified | banner: CUI//SP-FSEC.
• NARA sanctions field: 31 USC 5321 Civil Penalties 31 USC 5322 Criminal Penalties 31 USC 5318(f) 26 USC 7213 26 USC 7213A 26 USC 7431.
• DoD authority row: 31 CFR 1010.950. DoD lists this citation for the category; this DoD detail page does not display a separate Basic/Specified field.
• Related authority evidence: 31 CFR 1010.950 | status: Specified | banner: CUI//SP-FSEC | sanctions: 31 USC 5321 Civil Penalties 31 USC 5322 Criminal Penalties 31 USC 5318(f) 26 USC 7213 26 USC 7213A 26 USC 7431
• Related authority evidence: DoD lists this authority for the category; the linked authority text is extracted below when available.
• Registry designation context: Specified + Basic, CUI. The linked authority text contains category-scope or applicability language that helps determine when the information falls within this CUI category. The linked authority text contains disclosure, access, protection, release, dissemination, or distribution-control language relevant to handling. The linked authority text contains violation, penalty, sanction, or enforcement language that may affect consequences for mishandling.
• Registry designation for this category is Specified + Basic with banner CUI.

Extracted authority meaning

• § 1010.912(a) of this chapter so author-
• Registry designation context: Specified + Basic, CUI. The linked authority text contains category-scope or applicability language that helps determine when the information falls within this CUI category. The linked authority text contains disclosure, access, protection, release, dissemination, or distribution-control language relevant to handling. The linked authority text contains violation, penalty, sanction, or enforcement language that may affect consequences for mishandling.

Operating conditions

• NARA category scope used with this authority: Information that is provided to the government pursuant to the Bank Secrecy Act, including but not limited to, suspicious activity reports (SAR), currency transaction reports (CTR), reports of international transportation of currency or monetary instruments (CMIR), reports of cash payment over $10,000 received in trade or business, and reports of foreign bank and financial accounts (FBAR). Reports filed under the Bank Secrecy Act (BSA), codified in relevant part at 31 U.S.C. § 5311 et seq, are specifically exempt from disclosure under the Freedom of Information Act, codified at 5 U.S.C. § 552, and also may not be disclosed under any State, local, tribal, or territorial “freedom of information,” “open government,” or similar law. See 31 U.S.C. § 5319; 5 U.S.C. § 552(b)(3). These reports (BSA Reports), are maintained in a system of records containing information compiled for law enforcement investigative purposes that has been exempted from the access provisions of the Privacy Act in accordance with 5 U.S.C. §§ 552a(j)(2) and (k)(2). BSA Reports may only be re-disseminated in strict accordance with guidelines established by the Financial Crimes Enforcement Network (FinCEN), the Treasury bureau that administers the BSA. Suspicious Activity Reports, one of the types of required reports filed under the BSA, are required to be kept confidential in accordance with 31 U.S.C. § 5318(g)(2) and implementing regulations. To the extent information falling under the purview of the BSA is collected, accessed, or used for any Federal tax administration purpose, it is also subject to the confidentiality provisions of the Internal Revenue Code, codified at 26 U.S.C. § 6103.
• DoD category scope used with this authority: Information provided to the government pursuant to the Bank Secrecy Act, including but not limited to: suspicious activity reports (SAR) currency transaction reports (CTR) reports of international transportation of currency or monetary instruments (CMIR) reports of cash payment over $10,000 received in trade or business reports of foreign bank and financial accounts (FBAR)
• 31 CFR 1010.950 | status: Specified | banner: CUI//SP-FSEC | sanctions: 31 USC 5321 Civil Penalties 31 USC 5322 Criminal Penalties 31 USC 5318(f) 26 USC 7213 26 USC 7213A 26 USC 7431
• DoD lists this authority for the category; the linked authority text is extracted below when available.
• NARA registry status: Specified + Basic. Per-authority NARA status values: Specified, Basic. NARA banner marking evidence: CUI, CUI//SP-FSEC. The registry evidence is preserved here; detailed primary-law or regulation text analysis remains pending for this category.
• NARA category scope: Information that is provided to the government pursuant to the Bank Secrecy Act, including but not limited to, suspicious activity reports (SAR), currency transaction reports (CTR), reports of international transportation of currency or monetary instruments (CMIR), reports of cash payment over $10,000 received in trade or business, and reports of foreign bank and financial accounts (FBAR). Reports filed under the Bank Secrecy Act (BSA), codified in relevant part at 31 U.S.C. § 5311 et seq, are specifically exempt from disclosure under the Freedom of Information Act, codified at 5 U.S.C. § 552, and also may not be disclosed under any State, local, tribal, or territorial “freedom of information,” “open government,” or similar law. See 31 U.S.C. § 5319; 5 U.S.C. § 552(b)(3). These reports (BSA Reports), are maintained in a system of records containing information compiled for law enforcement investigative purposes that has been exempted from the access provisions of the Privacy Act in accordance with 5 U.S.C. §§ 552a(j)(2) and (k)(2). BSA Reports may only be re-disseminated in strict accordance with guidelines established by the Financial Crimes Enforcement Network (FinCEN), the Treasury bureau that administers the BSA. Suspicious Activity Reports, one of the types of required reports filed under the BSA, are required to be kept confidential in accordance with 31 U.S.C. § 5318(g)(2) and implementing regulations. To the extent information falling under the purview of the BSA is collected, accessed, or used for any Federal tax administration purpose, it is also subject to the confidentiality provisions of the Internal Revenue Code, codified at 26 U.S.C. § 6103.
• DoD category scope: Information provided to the government pursuant to the Bank Secrecy Act, including but not limited to: suspicious activity reports (SAR) currency transaction reports (CTR) reports of international transportation of currency or monetary instruments (CMIR) reports of cash payment over $10,000 received in trade or business reports of foreign bank and financial accounts (FBAR)
• Extracted authority condition: Except as provided in §§ 1020.410(b)(1), 1021.410(a), and 1023.410(a)(1), and except for the purpose of assuring compliance with the recordkeeping and reporting requirements of this chapter, this chapter does not authorize the Sec- retary or any other person to inspect or review the records required to be maintained by this chapter.
• Extracted authority condition: (2) In order for a State regulatory system to qualify for an exemption on behalf of its casinos, the State must provide: (i) That the Treasury Department be allowed to evaluate the effectiveness of the State’s regulatory system by peri- odic oversight review of that system; (ii) That the reports required under the State’s regulatory system be sub- mitted to the Treasury Department within 15 days of receipt by the State; (iii) That any records required to be maintained by the casinos relevant to any matter under this chapter and to which the State has access or main- tains under its regulatory system be made available to the Treasury Depart- ment within 30 days of request; (iv) That the Treasury Department be provided with periodic status re- ports on the State’s compliance efforts and findings; (v) That all but minor violations of the State requirements be reported to Treasury within 15 days of discovery; and (vi) That the State will initiate com- pliance examinations of specific insti- tutions at the request of Treasury within a reasonable time, not to exceed 90 days where appropriate, and will provide reports of these examinations to Treasury within 15 days of comple- tion or periodically during the course of the examination upon the request of the Secretary.
• Extracted authority condition: Unless the Secretary or a dele- gate of the Secretary listed under § 1010.912(a) of this chapter so author- izes in writing, or it is otherwise re- quired by law, no delegate of the Sec- retary listed under § 1010.912 (b) or (c) of this chapter or other officer or em- ployee of the Treasury Department or any component thereof shall— (1) Make public the name of any per- son to whom a summons has been issued under this chapter, or release any information to the public con- cerning that person or the issuance of a summons to that person prior to the time and date set for that person’s ap- pearance or production of records; or (2) Disclose any testimony taken (in- cluding the name of the witness) or material presented pursuant to the summons, to any person other than an officer or employee of the Treasury De- partment or of any component thereof.
• Extracted authority condition: All reports required under this chap- ter and all records of such reports are specifically exempted from disclosure under section 552 of Title 5, United States Code. § 1010.970 Exceptions, exemptions, and reports.
• Extracted authority condition: Nothing herein contained shall re- quire or authorize the reproduction of: (a) Currency or other obligation or security of the United States as defined in 18 U.S.C. 8, or (b) Any obligation or other security of any foreign government, the repro- duction of which is prohibited by law. [75 FR 65812, Oct. 26, 2010, as amended at 81 FR 76864, Nov. 4, 2016] § 1010.950 Availability of information.
• Extracted authority condition: X (7–1–18 Edition) § 1010.916 (c) Disclosure of summons, testimony, or records.

Safeguarding and dissemination controls

• NARA registry control evidence: status Specified; banner marking CUI//SP-FSEC.
• DoD applicable policies: DoDD 5118.03, DoDI 7000.14
• Nara basic or specified: Specified + Basic
• Nara authority rows: 31 USC 5318(g)(2)(A)(ii) | status: Specified | banner: CUI//SP-FSEC | sanctions: 31 USC 5321 Civil Penalties 31 USC 5322 Criminal Penalties 31 USC 5318(f) 26 USC 7213 26 USC 7213A 26 USC 7431 || 31 USC 5319 | status: Basic | banner: CUI | sanctions: 31 USC 5321 Civil Penalties 31 USC 5322 Criminal Penalties 31 USC 5318(f) 26 USC 7213 26 USC 7213A 26 USC 7431 || 31 CFR 1010.950 | status: Specified | banner: CUI//SP-FSEC | sanctions: 31 USC 5321 Civil Penalties 31 USC 5322 Criminal Penalties 31 USC 5318(f) 26 USC 7213 26 USC 7213A 26 USC 7431 || 26 USC 6103 | status: Specified | banner: CUI//SP-FSEC | sanctions: 31 USC 5321 Civil Penalties 31 USC 5322 Criminal Penalties 31 USC 5318(f) 26 USC 7213 26 USC 7213A 26 USC 7431 || 85 FR 85856 | status: Specified | banner: CUI//SP-FSEC | sanctions: 31 USC 5321 Civil Penalties 31 USC 5322 Criminal Penalties 31 USC 5318(f) 26 USC 7213 26 USC 7213A 26 USC 7431
• Nara banner markings: CUI, CUI//SP-FSEC
• Nara sanctions: 31 USC 5321 Civil Penalties 31 USC 5322 Criminal Penalties 31 USC 5318(f) 26 USC 7213 26 USC 7213A 26 USC 7431
• Dod applicable policies: DoDD 5118.03, DoDI 7000.14
• No DoD required dissemination control is listed on the registry page. Apply approved limited dissemination controls only when required or permitted by the designating agency or governing authority.
• Use the registry assertions, NARA authority rows, DoD authorities, DoD policies, warning statements, required dissemination controls, and examples first. Where the cited authority does not specify a handling detail, apply CUI Basic safeguards and dissemination rules so long as they do not conflict with the authority or agency-specific controls.
• Extracted authority control: All reports required under this chap- ter and all records of such reports are specifically exempted from disclosure under section 552 of Title 5, United States Code. § 1010.970 Exceptions, exemptions, and reports.
• Extracted authority control: (2) In order for a State regulatory system to qualify for an exemption on behalf of its casinos, the State must provide: (i) That the Treasury Department be allowed to evaluate the effectiveness of the State’s regulatory system by peri- odic oversight review of that system; (ii) That the reports required under the State’s regulatory system be sub- mitted to the Treasury Department within 15 days of receipt by the State; (iii) That any records required to be maintained by the casinos relevant to any matter under this chapter and to which the State has access or main- tains under its regulatory system be made available to the Treasury Depart- ment within 30 days of request; (iv) That the Treasury Department be provided with periodic status re- ports on the State’s compliance efforts and findings; (v) That all but minor violations of the State requirements be reported to Treasury within 15 days of discovery; and (vi) That the State will initiate com- pliance examinations of specific insti- tutions at the request of Treasury within a reasonable time, not to exceed 90 days where appropriate, and will provide reports of these examinations to Treasury within 15 days of comple- tion or periodically during the course of the examination upon the request of the Secretary.
• Extracted authority control: Unless the Secretary or a dele- gate of the Secretary listed under § 1010.912(a) of this chapter so author- izes in writing, or it is otherwise re- quired by law, no delegate of the Sec- retary listed under § 1010.912 (b) or (c) of this chapter or other officer or em- ployee of the Treasury Department or any component thereof shall— (1) Make public the name of any per- son to whom a summons has been issued under this chapter, or release any information to the public con- cerning that person or the issuance of a summons to that person prior to the time and date set for that person’s ap- pearance or production of records; or (2) Disclose any testimony taken (in- cluding the name of the witness) or material presented pursuant to the summons, to any person other than an officer or employee of the Treasury De- partment or of any component thereof.
• Extracted authority control: (3) Revocation of any exemption under this subsection shall be in the sole discretion of the Secretary. § 1010.980 Dollars as including foreign currency.
• Extracted authority control: Other in- spection, review or access to such records is governed by other applicable law. § 1010.930 Rewards for informants.
• Extracted authority control: (a) If an individual provides original information which leads to a recovery of a criminal fine, civil penalty, or for- feiture, which exceeds $50,000, for a vio- lation of the provisions of the Bank Se- crecy Act or of this chapter, the Sec- retary may pay a reward to that indi- vidual.
• Extracted authority control: 757 Financial Crimes Enforcement Network, Treasury § 1010.970 this section; however, any reward paid may not be more than 25 percent of the net amount of the fine, penalty or for- feiture collected, or $150,000, whichever is less.

Designation evidence

• NARA authority row: 26 USC 6103 | status: Specified | banner: CUI//SP-FSEC.
• NARA sanctions field: 31 USC 5321 Civil Penalties 31 USC 5322 Criminal Penalties 31 USC 5318(f) 26 USC 7213 26 USC 7213A 26 USC 7431.
• DoD authority row: 26 USC 6103. DoD lists this citation for the category; this DoD detail page does not display a separate Basic/Specified field.
• Related authority evidence: 26 USC 6103 | status: Specified | banner: CUI//SP-FSEC | sanctions: 31 USC 5321 Civil Penalties 31 USC 5322 Criminal Penalties 31 USC 5318(f) 26 USC 7213 26 USC 7213A 26 USC 7431
• Related authority evidence: DoD lists this authority for the category; the linked authority text is extracted below when available.
• Registry designation context: Specified + Basic, CUI. The linked authority text contains category-scope or applicability language that helps determine when the information falls within this CUI category. The linked authority text contains disclosure, access, protection, release, dissemination, or distribution-control language relevant to handling. The linked authority text contains violation, penalty, sanction, or enforcement language that may affect consequences for mishandling.
• Registry designation for this category is Specified + Basic with banner CUI.

Extracted authority meaning

• Page 3259 TITLE 26—INTERNAL REVENUE CODE § 6103
• Registry designation context: Specified + Basic, CUI. The linked authority text contains category-scope or applicability language that helps determine when the information falls within this CUI category. The linked authority text contains disclosure, access, protection, release, dissemination, or distribution-control language relevant to handling. The linked authority text contains violation, penalty, sanction, or enforcement language that may affect consequences for mishandling.

Operating conditions

• NARA category scope used with this authority: Information that is provided to the government pursuant to the Bank Secrecy Act, including but not limited to, suspicious activity reports (SAR), currency transaction reports (CTR), reports of international transportation of currency or monetary instruments (CMIR), reports of cash payment over $10,000 received in trade or business, and reports of foreign bank and financial accounts (FBAR). Reports filed under the Bank Secrecy Act (BSA), codified in relevant part at 31 U.S.C. § 5311 et seq, are specifically exempt from disclosure under the Freedom of Information Act, codified at 5 U.S.C. § 552, and also may not be disclosed under any State, local, tribal, or territorial “freedom of information,” “open government,” or similar law. See 31 U.S.C. § 5319; 5 U.S.C. § 552(b)(3). These reports (BSA Reports), are maintained in a system of records containing information compiled for law enforcement investigative purposes that has been exempted from the access provisions of the Privacy Act in accordance with 5 U.S.C. §§ 552a(j)(2) and (k)(2). BSA Reports may only be re-disseminated in strict accordance with guidelines established by the Financial Crimes Enforcement Network (FinCEN), the Treasury bureau that administers the BSA. Suspicious Activity Reports, one of the types of required reports filed under the BSA, are required to be kept confidential in accordance with 31 U.S.C. § 5318(g)(2) and implementing regulations. To the extent information falling under the purview of the BSA is collected, accessed, or used for any Federal tax administration purpose, it is also subject to the confidentiality provisions of the Internal Revenue Code, codified at 26 U.S.C. § 6103.
• DoD category scope used with this authority: Information provided to the government pursuant to the Bank Secrecy Act, including but not limited to: suspicious activity reports (SAR) currency transaction reports (CTR) reports of international transportation of currency or monetary instruments (CMIR) reports of cash payment over $10,000 received in trade or business reports of foreign bank and financial accounts (FBAR)
• 26 USC 6103 | status: Specified | banner: CUI//SP-FSEC | sanctions: 31 USC 5321 Civil Penalties 31 USC 5322 Criminal Penalties 31 USC 5318(f) 26 USC 7213 26 USC 7213A 26 USC 7431
• DoD lists this authority for the category; the linked authority text is extracted below when available.
• NARA registry status: Specified + Basic. Per-authority NARA status values: Specified, Basic. NARA banner marking evidence: CUI, CUI//SP-FSEC. The registry evidence is preserved here; detailed primary-law or regulation text analysis remains pending for this category.
• NARA category scope: Information that is provided to the government pursuant to the Bank Secrecy Act, including but not limited to, suspicious activity reports (SAR), currency transaction reports (CTR), reports of international transportation of currency or monetary instruments (CMIR), reports of cash payment over $10,000 received in trade or business, and reports of foreign bank and financial accounts (FBAR). Reports filed under the Bank Secrecy Act (BSA), codified in relevant part at 31 U.S.C. § 5311 et seq, are specifically exempt from disclosure under the Freedom of Information Act, codified at 5 U.S.C. § 552, and also may not be disclosed under any State, local, tribal, or territorial “freedom of information,” “open government,” or similar law. See 31 U.S.C. § 5319; 5 U.S.C. § 552(b)(3). These reports (BSA Reports), are maintained in a system of records containing information compiled for law enforcement investigative purposes that has been exempted from the access provisions of the Privacy Act in accordance with 5 U.S.C. §§ 552a(j)(2) and (k)(2). BSA Reports may only be re-disseminated in strict accordance with guidelines established by the Financial Crimes Enforcement Network (FinCEN), the Treasury bureau that administers the BSA. Suspicious Activity Reports, one of the types of required reports filed under the BSA, are required to be kept confidential in accordance with 31 U.S.C. § 5318(g)(2) and implementing regulations. To the extent information falling under the purview of the BSA is collected, accessed, or used for any Federal tax administration purpose, it is also subject to the confidentiality provisions of the Internal Revenue Code, codified at 26 U.S.C. § 6103.
• DoD category scope: Information provided to the government pursuant to the Bank Secrecy Act, including but not limited to: suspicious activity reports (SAR) currency transaction reports (CTR) reports of international transportation of currency or monetary instruments (CMIR) reports of cash payment over $10,000 received in trade or business reports of foreign bank and financial accounts (FBAR)
• Extracted authority condition: (B) Disclosure of return information Return information disclosed to any per- son 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 deter- mines necessary or appropriate.
• Extracted authority condition: (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, as- sets, 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, pre- pared by, furnished to, or collected by the Secretary with respect to a return or with respect to the determination of the exist- ence, or possible existence, of liability (or the amount thereof) of any person under this title for any tax, penalty, interest, fine, for- feiture, 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,...
• Extracted authority condition: L. 100–647, § 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) ap- plies, the term ‘return information’ includes related blood donor records (as defined in section 1141(h)(2) of the Social Security Act).’’ Pub.
• Extracted authority condition: L. 105–206, title II, § 2005, July 22, 1998, 112 Stat. 726, provided that: ‘‘(a) I NGENERAL.—Not later than December 31, 2006, the Secretary of the Treasury or the Secretary’s dele- gate 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 elec- tronically, but only if all necessary safeguards to en- sure the privacy of such account information are in place. ‘‘(b) R EPORT.—Not later than December 31, 2003, the Secretary of the Treasury shall report on the progress the Secretary is making on the development of proce- dures under subsection (a) to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate.’’ C ONFIDENTIALITY OFTAXRETURNINFORMATION Pub.
• Extracted authority condition: (4) Safeguards Any Federal agency described in subsection (h)(2), (h)(5), (i)(1), (2), (3), (5), or (7), (j)(1), (2), or (5), (k)(8), (10), or (11), (l)(1), (2), (3), (5), (10), (11), (13), (14), (17), or (22) or (o)(1)(A), the Gov- ernment Accountability Office, the Congres- sional Budget Office, or any agency, body, or commission described in subsection (d), (i)(1)(C), (3)(B)(i), or 7(A)(ii), 8 or (k)(10), (l)(6), (7), (8), (9), (12), (15), or (16), any appropriate State officer (as defined in section 6104(c)), or any other person described in subsection (k)(10), subsection (l)(10), (16), (18), (19), or (20), or any entity described in subsection (l)(21), shall, as a condition for receiving returns or return information— (A) establish and maintain, to the satisfac- tion of the Secretary, a permanent system of standardized records with respect to any re- quest, 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 satisfac- tion 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 Sec- retary,...

Safeguarding and dissemination controls

• NARA registry control evidence: status Specified; banner marking CUI//SP-FSEC.
• DoD applicable policies: DoDD 5118.03, DoDI 7000.14
• Nara basic or specified: Specified + Basic
• Nara authority rows: 31 USC 5318(g)(2)(A)(ii) | status: Specified | banner: CUI//SP-FSEC | sanctions: 31 USC 5321 Civil Penalties 31 USC 5322 Criminal Penalties 31 USC 5318(f) 26 USC 7213 26 USC 7213A 26 USC 7431 || 31 USC 5319 | status: Basic | banner: CUI | sanctions: 31 USC 5321 Civil Penalties 31 USC 5322 Criminal Penalties 31 USC 5318(f) 26 USC 7213 26 USC 7213A 26 USC 7431 || 31 CFR 1010.950 | status: Specified | banner: CUI//SP-FSEC | sanctions: 31 USC 5321 Civil Penalties 31 USC 5322 Criminal Penalties 31 USC 5318(f) 26 USC 7213 26 USC 7213A 26 USC 7431 || 26 USC 6103 | status: Specified | banner: CUI//SP-FSEC | sanctions: 31 USC 5321 Civil Penalties 31 USC 5322 Criminal Penalties 31 USC 5318(f) 26 USC 7213 26 USC 7213A 26 USC 7431 || 85 FR 85856 | status: Specified | banner: CUI//SP-FSEC | sanctions: 31 USC 5321 Civil Penalties 31 USC 5322 Criminal Penalties 31 USC 5318(f) 26 USC 7213 26 USC 7213A 26 USC 7431
• Nara banner markings: CUI, CUI//SP-FSEC
• Nara sanctions: 31 USC 5321 Civil Penalties 31 USC 5322 Criminal Penalties 31 USC 5318(f) 26 USC 7213 26 USC 7213A 26 USC 7431
• Dod applicable policies: DoDD 5118.03, DoDI 7000.14
• No DoD required dissemination control is listed on the registry page. Apply approved limited dissemination controls only when required or permitted by the designating agency or governing authority.
• Use the registry assertions, NARA authority rows, DoD authorities, DoD policies, warning statements, required dissemination controls, and examples first. Where the cited authority does not specify a handling detail, apply CUI Basic safeguards and dissemination rules so long as they do not conflict with the authority or agency-specific controls.
• Extracted authority control: Confidentiality and disclosure of returns and return information (a) General rule Returns and return information shall be con- fidential, 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 law enforcement agency receiving infor- mation under subsection (i)(1)(C) or (7)(A), any local child support enforcement agency, or any local agency administering a program listed in subsection (l)(7)(D) who has or had ac- cess to returns or return information under this section or section 6104(c), 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), subsection (k)(10), paragraph (6), (10), (12), (16), (19), (20), or (21) 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 em- ployee or otherwise or under the provisions of this section.
• Extracted authority control: Page 3299 TITLE 26—INTERNAL REVENUE CODE § 6103 ‘‘(b) DESCRIPTION OFDEMONSTRATIONPROJECT.—The demonstration project under subsection (a) shall be— ‘‘(1) carried out between the Internal Revenue Serv- ice and the State of Montana for a period ending with the date which is 5 years after the date of the enact- ment of this Act [Aug. 5, 1997], ‘‘(2) limited to the reporting of employment taxes, and ‘‘(3) limited to the disclosure of the taxpayer iden- tity (as defined in section 6103(b)(6) of such Code) and the signature of the taxpayer.’’ P ROCEDURES ANDPOLICIESTOSAFEGUARD CONFIDENTIALITY OFTAXPAYERINFORMATION Pub.
• Extracted authority control: (3) Restriction on disclosure The employees to whom returns and return information are disclosed under this sub- section shall not disclose such returns and re- turn information to any other person except the President or the head of such agency with- out the personal written direction of the President or the head of such agency.
• Extracted authority control: (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 por- tion of his Federal return, or information re- flected on such Federal return, unless such State adopts provisions of law which protect the confidentiality of the copy of the Fed- eral return (or portion thereof) attached to, or the Federal return information reflected on, such State tax return.
• Extracted authority control: 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 enumer- ated situations for provisions treating return informa- tion as confidential and not subject to disclosure ex- cept in limited situations and inserted provisions defin- ing ‘‘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 safeguard- ing the information it receives.
• Extracted authority control: 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 as- sessed any penalty under this title for neg- ligence, 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 in- vestigation; or (D) has been assessed any civil penalty under this title for fraud.
• Extracted authority control: Page 3268 TITLE 26—INTERNAL REVENUE CODE § 6103 obtained under paragraph (1) or (7)(C) may be disclosed in any judicial or administra- tive proceeding pertaining to enforcement of a specifically designated Federal criminal statute or related civil forfeiture (not in- volving 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 establish- ing 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 Fed- eral Rules of Criminal Procedure.

Designation evidence

• NARA authority row: 85 FR 85856 | status: Specified | banner: CUI//SP-FSEC.
• NARA sanctions field: 31 USC 5321 Civil Penalties 31 USC 5322 Criminal Penalties 31 USC 5318(f) 26 USC 7213 26 USC 7213A 26 USC 7431.
• Related authority evidence: 85 FR 85856 | status: Specified | banner: CUI//SP-FSEC | sanctions: 31 USC 5321 Civil Penalties 31 USC 5322 Criminal Penalties 31 USC 5318(f) 26 USC 7213 26 USC 7213A 26 USC 7431

Extracted authority meaning

None listed

Operating conditions

• NARA category scope used with this authority: Information that is provided to the government pursuant to the Bank Secrecy Act, including but not limited to, suspicious activity reports (SAR), currency transaction reports (CTR), reports of international transportation of currency or monetary instruments (CMIR), reports of cash payment over $10,000 received in trade or business, and reports of foreign bank and financial accounts (FBAR). Reports filed under the Bank Secrecy Act (BSA), codified in relevant part at 31 U.S.C. § 5311 et seq, are specifically exempt from disclosure under the Freedom of Information Act, codified at 5 U.S.C. § 552, and also may not be disclosed under any State, local, tribal, or territorial “freedom of information,” “open government,” or similar law. See 31 U.S.C. § 5319; 5 U.S.C. § 552(b)(3). These reports (BSA Reports), are maintained in a system of records containing information compiled for law enforcement investigative purposes that has been exempted from the access provisions of the Privacy Act in accordance with 5 U.S.C. §§ 552a(j)(2) and (k)(2). BSA Reports may only be re-disseminated in strict accordance with guidelines established by the Financial Crimes Enforcement Network (FinCEN), the Treasury bureau that administers the BSA. Suspicious Activity Reports, one of the types of required reports filed under the BSA, are required to be kept confidential in accordance with 31 U.S.C. § 5318(g)(2) and implementing regulations. To the extent information falling under the purview of the BSA is collected, accessed, or used for any Federal tax administration purpose, it is also subject to the confidentiality provisions of the Internal Revenue Code, codified at 26 U.S.C. § 6103.
• 85 FR 85856 | status: Specified | banner: CUI//SP-FSEC | sanctions: 31 USC 5321 Civil Penalties 31 USC 5322 Criminal Penalties 31 USC 5318(f) 26 USC 7213 26 USC 7213A 26 USC 7431
• NARA registry status: Specified + Basic. Per-authority NARA status values: Specified, Basic. NARA banner marking evidence: CUI, CUI//SP-FSEC. The registry evidence is preserved here; detailed primary-law or regulation text analysis remains pending for this category.
• NARA category scope: Information that is provided to the government pursuant to the Bank Secrecy Act, including but not limited to, suspicious activity reports (SAR), currency transaction reports (CTR), reports of international transportation of currency or monetary instruments (CMIR), reports of cash payment over $10,000 received in trade or business, and reports of foreign bank and financial accounts (FBAR). Reports filed under the Bank Secrecy Act (BSA), codified in relevant part at 31 U.S.C. § 5311 et seq, are specifically exempt from disclosure under the Freedom of Information Act, codified at 5 U.S.C. § 552, and also may not be disclosed under any State, local, tribal, or territorial “freedom of information,” “open government,” or similar law. See 31 U.S.C. § 5319; 5 U.S.C. § 552(b)(3). These reports (BSA Reports), are maintained in a system of records containing information compiled for law enforcement investigative purposes that has been exempted from the access provisions of the Privacy Act in accordance with 5 U.S.C. §§ 552a(j)(2) and (k)(2). BSA Reports may only be re-disseminated in strict accordance with guidelines established by the Financial Crimes Enforcement Network (FinCEN), the Treasury bureau that administers the BSA. Suspicious Activity Reports, one of the types of required reports filed under the BSA, are required to be kept confidential in accordance with 31 U.S.C. § 5318(g)(2) and implementing regulations. To the extent information falling under the purview of the BSA is collected, accessed, or used for any Federal tax administration purpose, it is also subject to the confidentiality provisions of the Internal Revenue Code, codified at 26 U.S.C. § 6103.
• DoD category scope: Information provided to the government pursuant to the Bank Secrecy Act, including but not limited to: suspicious activity reports (SAR) currency transaction reports (CTR) reports of international transportation of currency or monetary instruments (CMIR) reports of cash payment over $10,000 received in trade or business reports of foreign bank and financial accounts (FBAR)

Safeguarding and dissemination controls

• NARA registry control evidence: status Specified; banner marking CUI//SP-FSEC.
• Nara basic or specified: Specified + Basic
• Nara authority rows: 31 USC 5318(g)(2)(A)(ii) | status: Specified | banner: CUI//SP-FSEC | sanctions: 31 USC 5321 Civil Penalties 31 USC 5322 Criminal Penalties 31 USC 5318(f) 26 USC 7213 26 USC 7213A 26 USC 7431 || 31 USC 5319 | status: Basic | banner: CUI | sanctions: 31 USC 5321 Civil Penalties 31 USC 5322 Criminal Penalties 31 USC 5318(f) 26 USC 7213 26 USC 7213A 26 USC 7431 || 31 CFR 1010.950 | status: Specified | banner: CUI//SP-FSEC | sanctions: 31 USC 5321 Civil Penalties 31 USC 5322 Criminal Penalties 31 USC 5318(f) 26 USC 7213 26 USC 7213A 26 USC 7431 || 26 USC 6103 | status: Specified | banner: CUI//SP-FSEC | sanctions: 31 USC 5321 Civil Penalties 31 USC 5322 Criminal Penalties 31 USC 5318(f) 26 USC 7213 26 USC 7213A 26 USC 7431 || 85 FR 85856 | status: Specified | banner: CUI//SP-FSEC | sanctions: 31 USC 5321 Civil Penalties 31 USC 5322 Criminal Penalties 31 USC 5318(f) 26 USC 7213 26 USC 7213A 26 USC 7431
• Nara banner markings: CUI, CUI//SP-FSEC
• Nara sanctions: 31 USC 5321 Civil Penalties 31 USC 5322 Criminal Penalties 31 USC 5318(f) 26 USC 7213 26 USC 7213A 26 USC 7431
• Dod applicable policies: DoDD 5118.03, DoDI 7000.14
• No DoD required dissemination control is listed on the registry page. Apply approved limited dissemination controls only when required or permitted by the designating agency or governing authority.
• Use the registry assertions, NARA authority rows, DoD authorities, DoD policies, warning statements, required dissemination controls, and examples first. Where the cited authority does not specify a handling detail, apply CUI Basic safeguards and dissemination rules so long as they do not conflict with the authority or agency-specific controls.

Designation evidence

• DoD authority row: FinCen BSA (Financial Crimes Enforcement Network Bank Secrecy Act). DoD lists this citation for the category; this DoD detail page does not display a separate Basic/Specified field.
• Related authority evidence: DoD lists this authority for the category; the linked authority text is extracted below when available.
• Registry designation context: Specified + Basic, CUI. The linked authority text contains category-scope or applicability language that helps determine when the information falls within this CUI category. The linked authority text contains disclosure, access, protection, release, dissemination, or distribution-control language relevant to handling. The linked authority text contains violation, penalty, sanction, or enforcement language that may affect consequences for mishandling.
• Registry designation for this category is Specified + Basic with banner CUI.

Extracted authority meaning

• FinCen BSA (Financial Crimes Enforcement Network Bank Secrecy Act) authority text
• Registry designation context: Specified + Basic, CUI. The linked authority text contains category-scope or applicability language that helps determine when the information falls within this CUI category. The linked authority text contains disclosure, access, protection, release, dissemination, or distribution-control language relevant to handling. The linked authority text contains violation, penalty, sanction, or enforcement language that may affect consequences for mishandling.

Operating conditions

• DoD category scope used with this authority: Information provided to the government pursuant to the Bank Secrecy Act, including but not limited to: suspicious activity reports (SAR) currency transaction reports (CTR) reports of international transportation of currency or monetary instruments (CMIR) reports of cash payment over $10,000 received in trade or business reports of foreign bank and financial accounts (FBAR)
• DoD lists this authority for the category; the linked authority text is extracted below when available.
• NARA registry status: Specified + Basic. Per-authority NARA status values: Specified, Basic. NARA banner marking evidence: CUI, CUI//SP-FSEC. The registry evidence is preserved here; detailed primary-law or regulation text analysis remains pending for this category.
• NARA category scope: Information that is provided to the government pursuant to the Bank Secrecy Act, including but not limited to, suspicious activity reports (SAR), currency transaction reports (CTR), reports of international transportation of currency or monetary instruments (CMIR), reports of cash payment over $10,000 received in trade or business, and reports of foreign bank and financial accounts (FBAR). Reports filed under the Bank Secrecy Act (BSA), codified in relevant part at 31 U.S.C. § 5311 et seq, are specifically exempt from disclosure under the Freedom of Information Act, codified at 5 U.S.C. § 552, and also may not be disclosed under any State, local, tribal, or territorial “freedom of information,” “open government,” or similar law. See 31 U.S.C. § 5319; 5 U.S.C. § 552(b)(3). These reports (BSA Reports), are maintained in a system of records containing information compiled for law enforcement investigative purposes that has been exempted from the access provisions of the Privacy Act in accordance with 5 U.S.C. §§ 552a(j)(2) and (k)(2). BSA Reports may only be re-disseminated in strict accordance with guidelines established by the Financial Crimes Enforcement Network (FinCEN), the Treasury bureau that administers the BSA. Suspicious Activity Reports, one of the types of required reports filed under the BSA, are required to be kept confidential in accordance with 31 U.S.C. § 5318(g)(2) and implementing regulations. To the extent information falling under the purview of the BSA is collected, accessed, or used for any Federal tax administration purpose, it is also subject to the confidentiality provisions of the Internal Revenue Code, codified at 26 U.S.C. § 6103.
• DoD category scope: Information provided to the government pursuant to the Bank Secrecy Act, including but not limited to: suspicious activity reports (SAR) currency transaction reports (CTR) reports of international transportation of currency or monetary instruments (CMIR) reports of cash payment over $10,000 received in trade or business reports of foreign bank and financial accounts (FBAR)
• Extracted authority condition: Returns includes information reports, such as the Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business, and return information includes a taxpayer’s identity, address, and financial information.
• Extracted authority condition: BSA reports, as required under 31 USC Chapter 53, Monetary Transactions, and 31 CFR Chapter X, Financial Crimes Enforcement Network, Department of The Treasury, filed through the FinCEN BSA E-Filing System.
• Extracted authority condition: This section specifically provides that BSA reports and records of reports are exempt from disclosure to non-governmental entities even under the Freedom of Information Act (FOIA), 5 USC 552, Public Information; Agency Rules, Opinions, Orders, Records, and Proceedings.
• Extracted authority condition: Disclosure - The rules governing access to and disclosure of returns and return information under Title 26, Internal Revenue Code (IRC), are different from the rules governing access and disclosure of information collected under Title 31, referred to as the Bank Secrecy Act (BSA).
• Extracted authority condition: One of the purposes of the Bank Secrecy Act, as set out in 31 USC 5311, Declaration of Purpose, is to provide reports and records considered to be of high utility in tax matters.

Safeguarding and dissemination controls

• DoD applicable policies: DoDD 5118.03, DoDI 7000.14
• Nara basic or specified: Specified + Basic
• Nara authority rows: 31 USC 5318(g)(2)(A)(ii) | status: Specified | banner: CUI//SP-FSEC | sanctions: 31 USC 5321 Civil Penalties 31 USC 5322 Criminal Penalties 31 USC 5318(f) 26 USC 7213 26 USC 7213A 26 USC 7431 || 31 USC 5319 | status: Basic | banner: CUI | sanctions: 31 USC 5321 Civil Penalties 31 USC 5322 Criminal Penalties 31 USC 5318(f) 26 USC 7213 26 USC 7213A 26 USC 7431 || 31 CFR 1010.950 | status: Specified | banner: CUI//SP-FSEC | sanctions: 31 USC 5321 Civil Penalties 31 USC 5322 Criminal Penalties 31 USC 5318(f) 26 USC 7213 26 USC 7213A 26 USC 7431 || 26 USC 6103 | status: Specified | banner: CUI//SP-FSEC | sanctions: 31 USC 5321 Civil Penalties 31 USC 5322 Criminal Penalties 31 USC 5318(f) 26 USC 7213 26 USC 7213A 26 USC 7431 || 85 FR 85856 | status: Specified | banner: CUI//SP-FSEC | sanctions: 31 USC 5321 Civil Penalties 31 USC 5322 Criminal Penalties 31 USC 5318(f) 26 USC 7213 26 USC 7213A 26 USC 7431
• Nara banner markings: CUI, CUI//SP-FSEC
• Nara sanctions: 31 USC 5321 Civil Penalties 31 USC 5322 Criminal Penalties 31 USC 5318(f) 26 USC 7213 26 USC 7213A 26 USC 7431
• Dod applicable policies: DoDD 5118.03, DoDI 7000.14
• No DoD required dissemination control is listed on the registry page. Apply approved limited dissemination controls only when required or permitted by the designating agency or governing authority.
• Use the registry assertions, NARA authority rows, DoD authorities, DoD policies, warning statements, required dissemination controls, and examples first. Where the cited authority does not specify a handling detail, apply CUI Basic safeguards and dissemination rules so long as they do not conflict with the authority or agency-specific controls.
• Extracted authority control: As the administrator of the Bank Secrecy Act, FinCEN manages and maintains BSA Search as an on-line database query application for authorized users to access FinCEN data.
• Extracted authority control: BSA reports are confidential and may not be accessed or disclosed except as authorized by FinCEN.
• Extracted authority control: Returns and return information are confidential and may not be disclosed except as authorized by IRC 6103, Confidentiality and Disclosure of Returns and Return Information.
• Extracted authority control: FinCEN has access to the information reported on a Form 8300 under Title 31 but the form is also an information return under Title 26 IRC 6050I, Returns Relating To Cash Received In Trade Or Business, Etc., and is subject to IRC 6103, Confidentiality and Disclosure of Returns and Return Information, restrictions on disclosure.
• Extracted authority control: 31 USC 5322(a) provides a penalty of a fine of not more than $250,000 or imprisonment for not more than five years, or both, for criminally willful violations.
• Extracted authority control: In December 2011, FinCEN issued an administrative assessment of a civil penalty of $25,000 against the bank employee based on the facts established in the criminal trial.

Designation evidence

• Related authority evidence: DoD lists this applicable policy for the category; the linked policy text is extracted below when available.
• HTTP 403
• Registry designation for this category is Specified + Basic with banner CUI.

Extracted authority meaning

• DoDD 5118.03 authority text
• HTTP 403
• Authority text extraction status: http_error (HTTP 403).

Operating conditions

• DoD lists this applicable policy for the category; the linked policy text is extracted below when available.

Safeguarding and dissemination controls

None listed

Designation evidence

• Related authority evidence: DoD lists this applicable policy for the category; the linked policy text is extracted below when available.
• HTTP 403
• Registry designation for this category is Specified + Basic with banner CUI.

Extracted authority meaning

• DoDI 7000.14 authority text
• HTTP 403
• Authority text extraction status: http_error (HTTP 403).

Operating conditions

• DoD lists this applicable policy for the category; the linked policy text is extracted below when available.

Safeguarding and dissemination controls

None listed