Federal Taxpayer Information

Designation evidence

• NARA authority row: 26 USC 6103 | status: Specified | banner: CUI//SP-TAX.
• NARA sanctions field: 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-TAX | sanctions: 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, CUI//SP-TAX. 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 with banner CUI//SP-TAX.

Extracted authority meaning

• Page 3259 TITLE 26—INTERNAL REVENUE CODE § 6103
• Registry designation context: Specified, CUI//SP-TAX. 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: Related to returns and return information which are submitted, gathered, or generated in conjunction with taxpayers’ responsibilities to comply with federal tax provisions in the United States Code. “Returns” includes information that is provided to the government pursuant to Title 26, including tax or information returns, declarations of estimated tax, or claims for refund. “Return information” includes a taxpayer’s identity, the nature, source, or amount of income, or any information received by, recorded by, prepared by, or furnished to the Internal Revenue Service relevant to the determination of tax liability including whether the taxpayer is the subject of investigation. This protection extends to such items as medical, financial, and other personal information submitted to the IRS by taxpayers. Standards (typically tolerances, audit criteria, and law enforcement techniques) related to the selection of returns for examination should only be disclosed to the extent their disclosure would not impair assessment, collection, or enforcement under the Internal Revenue laws. Tax data originating with the IRS generally retains its confidential status even when it resides with agencies other than the IRS.
• DoD category scope used with this authority: Related to returns and return information which are submitted, gathered or generated in conjunction with taxpayers’ responsibilities to comply with federal tax provisions in the United States Code. Returns include information that is provided to the government pursuant to Title 26, including tax or information returns, declarations of estimated tax or claims for refund. Return information includes a taxpayer’s identity, the nature, source or amount of income or any information received by, recorded by, prepared by or furnished to Internal Revenue Service relevant to the determination of tax liability including whether the taxpayer is the subject of investigation.
• 26 USC 6103 | status: Specified | banner: CUI//SP-TAX | sanctions: 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. Per-authority NARA status values: Specified. NARA banner marking evidence: CUI//SP-TAX. The registry evidence is preserved here; detailed primary-law or regulation text analysis remains pending for this category.
• NARA category scope: Related to returns and return information which are submitted, gathered, or generated in conjunction with taxpayers’ responsibilities to comply with federal tax provisions in the United States Code. “Returns” includes information that is provided to the government pursuant to Title 26, including tax or information returns, declarations of estimated tax, or claims for refund. “Return information” includes a taxpayer’s identity, the nature, source, or amount of income, or any information received by, recorded by, prepared by, or furnished to the Internal Revenue Service relevant to the determination of tax liability including whether the taxpayer is the subject of investigation. This protection extends to such items as medical, financial, and other personal information submitted to the IRS by taxpayers. Standards (typically tolerances, audit criteria, and law enforcement techniques) related to the selection of returns for examination should only be disclosed to the extent their disclosure would not impair assessment, collection, or enforcement under the Internal Revenue laws. Tax data originating with the IRS generally retains its confidential status even when it resides with agencies other than the IRS.
• DoD category scope: Related to returns and return information which are submitted, gathered or generated in conjunction with taxpayers’ responsibilities to comply with federal tax provisions in the United States Code. Returns include information that is provided to the government pursuant to Title 26, including tax or information returns, declarations of estimated tax or claims for refund. Return information includes a taxpayer’s identity, the nature, source or amount of income or any information received by, recorded by, prepared by or furnished to Internal Revenue Service relevant to the determination of tax liability including whether the taxpayer is the subject of investigation.
• 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: (C) Public report on disclosures The Secretary shall, within 90 days after the close of each calendar year, furnish to the Joint Committee on Taxation for disclo- sure to the public a report with respect to the records or accountings described in sub- paragraph (A) which— (i) provides with respect to each Federal agency, each agency, body, or commission described in subsection (d), (i)(3)(B)(i) or (7)(A)(ii), or (l)(6), and the Government Ac- countability Office the number of— (I) requests for disclosure of returns and return information, (II) instances in which returns and re- turn information were disclosed pursu- ant to such requests or otherwise, (III) taxpayers whose returns, or re- turn information with respect to whom, were disclosed pursuant to such requests, and (ii) describes the general purposes for which such requests were made, 7
• 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: (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: (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-TAX.
• Nara basic or specified: Specified
• Nara authority rows: 26 USC 6103 | status: Specified | banner: CUI//SP-TAX | sanctions: 26 USC 7213 26 USC 7213A 26 USC 7431 || 26 USC 6110 | status: Specified | banner: CUI//SP-TAX | sanctions: 26 USC 6110(j) 26 USC 7213 26 USC 7213A 26 USC 7431 || 42 USC 1306(a)(1) | status: Specified | banner: CUI//SP-TAX | sanctions: 42 USC 1306(a)(1) || 26 CFR 301.6103(i)-1(b) | status: Specified | banner: CUI//SP-TAX | sanctions: 26 USC 7213 26 USC 7213A 26 USC 7431 || IRS Publication 1075 | status: Specified | banner: CUI//SP-TAX
• Nara banner markings: CUI//SP-TAX
• Nara sanctions: 26 USC 7213 26 USC 7213A 26 USC 7431 || 26 USC 6110(j) 26 USC 7213 26 USC 7213A 26 USC 7431 || 42 USC 1306(a)(1)
• 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: (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: 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: 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: (4) Disclosure in judicial and administrative tax proceedings A return or return information may be dis- closed in a Federal or State judicial or admin- istrative proceeding pertaining to tax admin- istration, but only— (A) if the taxpayer is a party to the pro- ceeding, or the proceeding arose out of, or in connection with, determining the taxpayer’s civil or criminal liability, or the collection of such civil liability, in respect of any tax imposed under this title; (B) if the treatment of an item reflected on such return is directly related to the resolu- tion of an issue in the proceeding; (C) if such return or return information di- rectly relates to a transactional relationship between a person who is a party to the pro- ceeding and the taxpayer which directly af- fects the resolution of an issue in the pro- ceeding; or (D) to the extent required by order of a court pursuant to section 3500 of title 18, United States Code, or rule 16 of the Federal Rules of Criminal Procedure, such court being authorized in the issuance of such order to give due consideration to congres- sional policy favoring the confidentiality of returns and return information as set forth in this title.
• Extracted authority control: (16) Disclosure of return information for pur- poses of administering the District of Co- lumbia Retirement Protection Act of 1997 (A) In general Upon written request available return in- formation (including such information dis- closed to the Social Security Administration under paragraph (1) or (5) of this subsection), relating to the amount of wage income (as defined in section 3121(a) or 3401(a)), the name, address, and identifying number as- signed under section 6109, of payors of wage income, taxpayer identity (as defined in sub- section 5 6103(b)(6)), and the occupational status reflected on any return filed by, or with respect to, any individual with respect to whom eligibility for, or the correct amount of, benefits under the District of Co- lumbia Retirement Protection Act of 1997, is sought to be determined, shall be disclosed by the Commissioner of Social Security, or to the extent not available from the Social Security Administration, by the Secretary, to any duly authorized officer or employee of the Department of the Treasury, or a Trustee or any designated officer or em- ployee of a Trustee (as defined in the Dis- trict of Columbia Retirement Protection Act of 1997), or any actuary engaged by a Trustee under the terms of the District of Columbia Retirement Protection Act of 1997, whose of- ficial duties require such disclosure,...
• 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.
• Extracted authority control: (2) Department of Justice In a matter involving tax administration, a return or return information shall be open to inspection by or disclosure to officers and em- ployees of the Department of Justice (includ- ing United States attorneys) personally and directly engaged in, and solely for their use in, any proceeding before a Federal grand jury or preparation for any proceeding (or investiga- tion which may result in such a proceeding) before a Federal grand jury or any Federal or State court, but only if— (A) the taxpayer is or may be a party to the proceeding, or the proceeding arose out of, or in connection with, determining the taxpayer’s civil or criminal liability, or the collection of such civil liability in respect of any tax imposed under this title; (B) the treatment of an item reflected on such return is or may be related to the reso- lution of an issue in the proceeding or inves- tigation; or (C) such return or return information re- lates or may relate to a transactional rela- tionship between a person who is or may be a party to the proceeding and the taxpayer which affects, or may affect, the resolution of an issue in such proceeding or investiga- tion.

Designation evidence

• NARA authority row: 26 USC 6110 | status: Specified | banner: CUI//SP-TAX.
• NARA sanctions field: 26 USC 6110(j) 26 USC 7213 26 USC 7213A 26 USC 7431.
• DoD authority row: 26 USC 6110. DoD lists this citation for the category; this DoD detail page does not display a separate Basic/Specified field.
• Related authority evidence: 26 USC 6110 | status: Specified | banner: CUI//SP-TAX | sanctions: 26 USC 6110(j) 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, CUI//SP-TAX. 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 with banner CUI//SP-TAX.

Extracted authority meaning

• Page 3312 TITLE 26—INTERNAL REVENUE CODE § 6110
• Registry designation context: Specified, CUI//SP-TAX. 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: Related to returns and return information which are submitted, gathered, or generated in conjunction with taxpayers’ responsibilities to comply with federal tax provisions in the United States Code. “Returns” includes information that is provided to the government pursuant to Title 26, including tax or information returns, declarations of estimated tax, or claims for refund. “Return information” includes a taxpayer’s identity, the nature, source, or amount of income, or any information received by, recorded by, prepared by, or furnished to the Internal Revenue Service relevant to the determination of tax liability including whether the taxpayer is the subject of investigation. This protection extends to such items as medical, financial, and other personal information submitted to the IRS by taxpayers. Standards (typically tolerances, audit criteria, and law enforcement techniques) related to the selection of returns for examination should only be disclosed to the extent their disclosure would not impair assessment, collection, or enforcement under the Internal Revenue laws. Tax data originating with the IRS generally retains its confidential status even when it resides with agencies other than the IRS.
• DoD category scope used with this authority: Related to returns and return information which are submitted, gathered or generated in conjunction with taxpayers’ responsibilities to comply with federal tax provisions in the United States Code. Returns include information that is provided to the government pursuant to Title 26, including tax or information returns, declarations of estimated tax or claims for refund. Return information includes a taxpayer’s identity, the nature, source or amount of income or any information received by, recorded by, prepared by or furnished to Internal Revenue Service relevant to the determination of tax liability including whether the taxpayer is the subject of investigation.
• 26 USC 6110 | status: Specified | banner: CUI//SP-TAX | sanctions: 26 USC 6110(j) 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. Per-authority NARA status values: Specified. NARA banner marking evidence: CUI//SP-TAX. The registry evidence is preserved here; detailed primary-law or regulation text analysis remains pending for this category.
• NARA category scope: Related to returns and return information which are submitted, gathered, or generated in conjunction with taxpayers’ responsibilities to comply with federal tax provisions in the United States Code. “Returns” includes information that is provided to the government pursuant to Title 26, including tax or information returns, declarations of estimated tax, or claims for refund. “Return information” includes a taxpayer’s identity, the nature, source, or amount of income, or any information received by, recorded by, prepared by, or furnished to the Internal Revenue Service relevant to the determination of tax liability including whether the taxpayer is the subject of investigation. This protection extends to such items as medical, financial, and other personal information submitted to the IRS by taxpayers. Standards (typically tolerances, audit criteria, and law enforcement techniques) related to the selection of returns for examination should only be disclosed to the extent their disclosure would not impair assessment, collection, or enforcement under the Internal Revenue laws. Tax data originating with the IRS generally retains its confidential status even when it resides with agencies other than the IRS.
• DoD category scope: Related to returns and return information which are submitted, gathered or generated in conjunction with taxpayers’ responsibilities to comply with federal tax provisions in the United States Code. Returns include information that is provided to the government pursuant to Title 26, including tax or information returns, declarations of estimated tax or claims for refund. Return information includes a taxpayer’s identity, the nature, source or amount of income or any information received by, recorded by, prepared by or furnished to Internal Revenue Service relevant to the determination of tax liability including whether the taxpayer is the subject of investigation.
• Extracted authority condition: Persons eligible to be accept- ance agents under such program include— ‘‘(1) financial institutions (as defined in section 265(b)(5) of such Code and the regulations there- under), ‘‘(2) colleges and universities which are described in section 501(c)(3) of such Code and exempt from tax- ation under section 501(a) of such Code, ‘‘(3) Federal agencies (as defined in section 6402(h) of such Code), ‘‘(4) State and local governments, including agen- cies responsible for vital records, ‘‘(5) community-based organizations which are de- scribed in subsection (c)(3) or (d) of section 501 of such Code and exempt from taxation under section 501(a) of such Code, ‘‘(6) persons that provide assistance to taxpayers in the preparation of their tax returns, and ‘‘(7) other persons or categories of persons as au- thorized by regulations or other guidance of the Sec- retary of the Treasury.’’ ITIN S TUDY Pub.
• Extracted authority condition: Q, title II, § 203(b), Dec. 18, 2015, 129 Stat. 3079, provided that: ‘‘Not later than 2 years after the date of the enactment of this Act [Dec. 18, 2015], and every 2 years thereafter, the Treasury Inspec- tor General for Tax Administration shall conduct an audit of the program of the Internal Revenue Service for the issuance of individual taxpayer identification numbers pursuant to section 6109(i) of the Internal Rev- enue Code of 1986 (as added by this section) and report the results of such audit to the Committee on Finance of the Senate and the Committee on the [sic] Ways and Means of the House of Representatives.’’ C OMMUNITY-BASEDCERTIFIEDACCEPTANCEAGENTS Pub.
• Extracted authority condition: Disclosure of reportable transactions (a) In general Each material advisor with respect to any re- portable transaction shall make a return (in such form as the Secretary may prescribe) set- ting forth— (1) information identifying and describing the transaction, (2) information describing any potential tax benefits expected to result from the trans- action, and (3) such other information as the Secretary may prescribe.
• Extracted authority condition: (c) Exemptions from disclosure Before making any written determination or background file document open or available to public inspection under subsection (a), the Sec- retary shall delete— (1) the names, addresses, and other identify- ing details of the person to whom the written determination pertains and of any other per- son, other than a person with respect to whom a notation is made under subsection (d)(1), identified in the written determination or any background file document; (2) information specifically authorized under criteria established by an Executive order to be kept secret in the interest of national de- fense or foreign policy, and which is in fact properly classified pursuant to such Executive order; (3) information specifically exempted from disclosure by any statute (other than this title) which is applicable to the Internal Reve- nue Service; (4) trade secrets and commercial or financial information obtained from a person and privi- leged or confidential; (5) information the disclosure of which would constitute a clearly unwarranted inva- sion of personal privacy; (6) information contained in or related to ex- amination, operating, or condition reports prepared by, or on behalf of, or for use of an agency responsible for the regulation or super- vision of financial institutions;...
• Extracted authority condition: (B) Revenue provision defined For purposes of subparagraph (A), the term ‘‘revenue provision’’ means any existing or former internal revenue law, regulation, rev- enue ruling, revenue procedure, other pub- lished or unpublished guidance, or tax trea- ty, either in general or as applied to specific taxpayers or groups of specific taxpayers.
• Extracted authority condition: The Secretary may also delete from the copy of the text of the Chief Counsel advice any of the information described in paragraph (3), and shall delete the names, addresses, and other identifying details of taxpayers other than the person to whom the advice per- tains, except that the Secretary shall not de- lete from the copy of the Chief Counsel ad- vice that is furnished to the taxpayer any in- formation of which that taxpayer was the source.

Safeguarding and dissemination controls

• NARA registry control evidence: status Specified; banner marking CUI//SP-TAX.
• Nara basic or specified: Specified
• Nara authority rows: 26 USC 6103 | status: Specified | banner: CUI//SP-TAX | sanctions: 26 USC 7213 26 USC 7213A 26 USC 7431 || 26 USC 6110 | status: Specified | banner: CUI//SP-TAX | sanctions: 26 USC 6110(j) 26 USC 7213 26 USC 7213A 26 USC 7431 || 42 USC 1306(a)(1) | status: Specified | banner: CUI//SP-TAX | sanctions: 42 USC 1306(a)(1) || 26 CFR 301.6103(i)-1(b) | status: Specified | banner: CUI//SP-TAX | sanctions: 26 USC 7213 26 USC 7213A 26 USC 7431 || IRS Publication 1075 | status: Specified | banner: CUI//SP-TAX
• Nara banner markings: CUI//SP-TAX
• Nara sanctions: 26 USC 7213 26 USC 7213A 26 USC 7431 || 26 USC 6110(j) 26 USC 7213 26 USC 7213A 26 USC 7431 || 42 USC 1306(a)(1)
• 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: (c) Exemptions from disclosure Before making any written determination or background file document open or available to public inspection under subsection (a), the Sec- retary shall delete— (1) the names, addresses, and other identify- ing details of the person to whom the written determination pertains and of any other per- son, other than a person with respect to whom a notation is made under subsection (d)(1), identified in the written determination or any background file document; (2) information specifically authorized under criteria established by an Executive order to be kept secret in the interest of national de- fense or foreign policy, and which is in fact properly classified pursuant to such Executive order; (3) information specifically exempted from disclosure by any statute (other than this title) which is applicable to the Internal Reve- nue Service; (4) trade secrets and commercial or financial information obtained from a person and privi- leged or confidential; (5) information the disclosure of which would constitute a clearly unwarranted inva- sion of personal privacy; (6) information contained in or related to ex- amination, operating, or condition reports prepared by, or on behalf of, or for use of an agency responsible for the regulation or super- vision of financial institutions;...
• Extracted authority control: The Secretary may also delete from the copy of the text of the Chief Counsel advice any of the information described in paragraph (3), and shall delete the names, addresses, and other identifying details of taxpayers other than the person to whom the advice per- tains, except that the Secretary shall not de- lete from the copy of the Chief Counsel ad- vice that is furnished to the taxpayer any in- formation of which that taxpayer was the source.
• Extracted authority control: (6) Publicity of Tax Court proceedings Notwithstanding sections 7458 and 7461, the Tax Court may, in order to preserve the ano- nymity, privacy, or confidentiality of any per- son under this section, provide by rules adopt- ed under section 7453 that portions of hearings, testimony, evidence, and reports in connection with proceedings under this section may be closed to the public or to inspection by the public.
• Extracted authority control: Notwithstanding the provisions of paragraph (1), the Secretary shall not be required to make available to the public— (A) any technical advice memorandum, any Chief Counsel advice, and any related background file document involving any matter which is the subject of a civil fraud or criminal investigation or jeopardy or ter- mination assessment until after any action relating to such investigation or assessment is completed, or (B) any general written determination and any related background file document that relates solely to approval of the Secretary of any adoption or change of— (i) the funding method or plan year of a plan under section 412, (ii) a taxpayer’s annual accounting pe- riod under section 442, (iii) a taxpayer’s method of accounting under section 446(e), or (iv) a partnership’s or partner’s taxable year under section 706, but the Secretary shall make any such writ- ten determination and related background file document available upon the written re- quest of any person after the date on which (except for this subparagraph) such deter- mination would be open to public inspection.
• Extracted authority control: (2) Exception Paragraph (1) shall not apply to any commu- nication made by the Chief of Staff of the Joint Committee on Taxation.
• Extracted authority control: Persons eligible to be accept- ance agents under such program include— ‘‘(1) financial institutions (as defined in section 265(b)(5) of such Code and the regulations there- under), ‘‘(2) colleges and universities which are described in section 501(c)(3) of such Code and exempt from tax- ation under section 501(a) of such Code, ‘‘(3) Federal agencies (as defined in section 6402(h) of such Code), ‘‘(4) State and local governments, including agen- cies responsible for vital records, ‘‘(5) community-based organizations which are de- scribed in subsection (c)(3) or (d) of section 501 of such Code and exempt from taxation under section 501(a) of such Code, ‘‘(6) persons that provide assistance to taxpayers in the preparation of their tax returns, and ‘‘(7) other persons or categories of persons as au- thorized by regulations or other guidance of the Sec- retary of the Treasury.’’ ITIN S TUDY Pub.

Designation evidence

• NARA authority row: 42 USC 1306(a)(1) | status: Specified | banner: CUI//SP-TAX.
• NARA sanctions field: 42 USC 1306(a)(1).
• DoD authority row: 42 USC 1306(a)(1). DoD lists this citation for the category; this DoD detail page does not display a separate Basic/Specified field.
• Related authority evidence: 42 USC 1306(a)(1) | status: Specified | banner: CUI//SP-TAX | sanctions: 42 USC 1306(a)(1)
• Related authority evidence: DoD lists this authority for the category; the linked authority text is extracted below when available.
• Registry designation context: Specified, CUI//SP-TAX. 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 with banner CUI//SP-TAX.

Extracted authority meaning

• Page 2174 TITLE 42—THE PUBLIC HEALTH AND WELFARE § 1306
• Registry designation context: Specified, CUI//SP-TAX. 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: Related to returns and return information which are submitted, gathered, or generated in conjunction with taxpayers’ responsibilities to comply with federal tax provisions in the United States Code. “Returns” includes information that is provided to the government pursuant to Title 26, including tax or information returns, declarations of estimated tax, or claims for refund. “Return information” includes a taxpayer’s identity, the nature, source, or amount of income, or any information received by, recorded by, prepared by, or furnished to the Internal Revenue Service relevant to the determination of tax liability including whether the taxpayer is the subject of investigation. This protection extends to such items as medical, financial, and other personal information submitted to the IRS by taxpayers. Standards (typically tolerances, audit criteria, and law enforcement techniques) related to the selection of returns for examination should only be disclosed to the extent their disclosure would not impair assessment, collection, or enforcement under the Internal Revenue laws. Tax data originating with the IRS generally retains its confidential status even when it resides with agencies other than the IRS.
• DoD category scope used with this authority: Related to returns and return information which are submitted, gathered or generated in conjunction with taxpayers’ responsibilities to comply with federal tax provisions in the United States Code. Returns include information that is provided to the government pursuant to Title 26, including tax or information returns, declarations of estimated tax or claims for refund. Return information includes a taxpayer’s identity, the nature, source or amount of income or any information received by, recorded by, prepared by or furnished to Internal Revenue Service relevant to the determination of tax liability including whether the taxpayer is the subject of investigation.
• 42 USC 1306(a)(1) | status: Specified | banner: CUI//SP-TAX | sanctions: 42 USC 1306(a)(1)
• DoD lists this authority for the category; the linked authority text is extracted below when available.
• NARA registry status: Specified. Per-authority NARA status values: Specified. NARA banner marking evidence: CUI//SP-TAX. The registry evidence is preserved here; detailed primary-law or regulation text analysis remains pending for this category.
• NARA category scope: Related to returns and return information which are submitted, gathered, or generated in conjunction with taxpayers’ responsibilities to comply with federal tax provisions in the United States Code. “Returns” includes information that is provided to the government pursuant to Title 26, including tax or information returns, declarations of estimated tax, or claims for refund. “Return information” includes a taxpayer’s identity, the nature, source, or amount of income, or any information received by, recorded by, prepared by, or furnished to the Internal Revenue Service relevant to the determination of tax liability including whether the taxpayer is the subject of investigation. This protection extends to such items as medical, financial, and other personal information submitted to the IRS by taxpayers. Standards (typically tolerances, audit criteria, and law enforcement techniques) related to the selection of returns for examination should only be disclosed to the extent their disclosure would not impair assessment, collection, or enforcement under the Internal Revenue laws. Tax data originating with the IRS generally retains its confidential status even when it resides with agencies other than the IRS.
• DoD category scope: Related to returns and return information which are submitted, gathered or generated in conjunction with taxpayers’ responsibilities to comply with federal tax provisions in the United States Code. Returns include information that is provided to the government pursuant to Title 26, including tax or information returns, declarations of estimated tax or claims for refund. Return information includes a taxpayer’s identity, the nature, source or amount of income or any information received by, recorded by, prepared by or furnished to Internal Revenue Service relevant to the determination of tax liability including whether the taxpayer is the subject of investigation.
• Extracted authority condition: Disclosure of information in possession of Social Security Administration or Depart- ment of Health and Human Services (a) Disclosure prohibited; exceptions (1) No disclosure of any return or portion of a return (including information returns and other written statements) filed with the Commis- sioner of Internal Revenue under title VIII of the Social Security Act or under subchapter E of chapter 1 or subchapter A of chapter 9 of the Internal Revenue Code [of 1939], or under regula- tions made under authority thereof, which has been transmitted to the head of the applicable agency by the Commissioner of Internal Reve- nue, or of any file, record, report, or other paper, or any information, obtained at any time by the head of the applicable agency or by any officer or employee of the applicable agency in the course of discharging the duties of the head of the applicable agency under this chapter, and no disclosure of any such file, record, report, or other paper, or information, obtained at any time by any person from the head of the applica- ble agency or from any officer or employee of the applicable agency, shall be made except as the head of the applicable agency may by regu- lations prescribe and except as otherwise pro- vided by Federal law.
• Extracted authority condition: Notwithstanding the preceding provi- sions of this subsection, requests for informa- tion made pursuant to the provisions of part D of subchapter IV of this chapter for the purpose of using Federal records for locating parents shall be complied with and the cost incurred in providing such information shall be paid for as provided in such part D of subchapter IV.
• Extracted authority condition: (d) Compliance with requests Notwithstanding any other provision of this section, in any case in which— (1) information regarding whether an indi- vidual is shown on the records of the Commis- sioner of Social Security as being alive or de- ceased is requested from the Commissioner for purposes of epidemiological or similar re- search which the Commissioner in consulta- tion with the Secretary of Health and Human Services finds may reasonably be expected to contribute to a national health interest, and (2) the requester agrees to reimburse the Commissioner for providing such information and to comply with limitations on safeguard- ing and rerelease or redisclosure of such infor- mation as may be specified by the Commis- sioner, the Commissioner shall comply with such re- quest, except to the extent that compliance with such request would constitute a violation of the terms of any contract entered into under section 405(r) of this title.
• Extracted authority condition: (f) Opportunity for review No report described in subsection (e) shall be made public by the Secretary or the State sub- chapter XIX agency until the contractor or pro- vider of services whose performance is being evaluated has had a reasonable opportunity (not exceeding 60 days) to review such report and to offer comments pertinent parts of which may be incorporated in the public report; nor shall the Secretary be required to include in any such re- port information with respect to any deficiency (or improper practice or procedures) which is known by the Secretary to have been fully cor- rected, within 60 days of the date such defi- ciency was first brought to the attention of such contractor or provider of services, as the case may be.

Safeguarding and dissemination controls

• NARA registry control evidence: status Specified; banner marking CUI//SP-TAX.
• Nara basic or specified: Specified
• Nara authority rows: 26 USC 6103 | status: Specified | banner: CUI//SP-TAX | sanctions: 26 USC 7213 26 USC 7213A 26 USC 7431 || 26 USC 6110 | status: Specified | banner: CUI//SP-TAX | sanctions: 26 USC 6110(j) 26 USC 7213 26 USC 7213A 26 USC 7431 || 42 USC 1306(a)(1) | status: Specified | banner: CUI//SP-TAX | sanctions: 42 USC 1306(a)(1) || 26 CFR 301.6103(i)-1(b) | status: Specified | banner: CUI//SP-TAX | sanctions: 26 USC 7213 26 USC 7213A 26 USC 7431 || IRS Publication 1075 | status: Specified | banner: CUI//SP-TAX
• Nara banner markings: CUI//SP-TAX
• Nara sanctions: 26 USC 7213 26 USC 7213A 26 USC 7431 || 26 USC 6110(j) 26 USC 7213 26 USC 7213A 26 USC 7431 || 42 USC 1306(a)(1)
• 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: Restriction on access to the Death Mas- ter File (a) In general The Secretary of Commerce shall not disclose to any person information contained on the Death Master File with respect to any deceased individual at any time during the 3-calendar- year period beginning on the date of the individ- ual’s death, unless such person is certified under the program established under subsection (b).
• Extracted authority control: State data exchanges Whenever the Commissioner of Social Secu- rity requests information from a State for the purpose of ascertaining an individual’s eligi- bility for benefits (or the correct amount of such benefits) under subchapter II or XVI of this chapter, the standards of the Commissioner pro- mulgated pursuant to section 1306 of this title or any other Federal law for the use, safeguarding, and disclosure of information are deemed to meet any standards of the State that would otherwise apply to the disclosure of information by the State to the Commissioner.
• Extracted authority control: (d) Compliance with requests Notwithstanding any other provision of this section, in any case in which— (1) information regarding whether an indi- vidual is shown on the records of the Commis- sioner of Social Security as being alive or de- ceased is requested from the Commissioner for purposes of epidemiological or similar re- search which the Commissioner in consulta- tion with the Secretary of Health and Human Services finds may reasonably be expected to contribute to a national health interest, and (2) the requester agrees to reimburse the Commissioner for providing such information and to comply with limitations on safeguard- ing and rerelease or redisclosure of such infor- mation as may be specified by the Commis- sioner, the Commissioner shall comply with such re- quest, except to the extent that compliance with such request would constitute a violation of the terms of any contract entered into under section 405(r) of this title.
• Extracted authority control: (2) Certification A person shall not be certified under the pro- gram established under paragraph (1) unless such person certifies that access to the infor- mation described in subsection (a) is appro- priate because such person— (A) has— (i) a legitimate fraud prevention inter- est, or (ii) a legitimate business purpose pursu- ant to a law, governmental rule, regula- tion, or fiduciary duty, and (B) has systems, facilities, and procedures in place to safeguard such information, and experience in maintaining the confidential- ity, security, and appropriate use of such in- formation, pursuant to requirements similar to the requirements of section 6103(p)(4) of the Internal Revenue Code of 1986, and (C) agrees to satisfy the requirements of such section 6103(p)(4) as if such section ap- plied to such person.
• Extracted authority control: Disclosure of information in possession of Social Security Administration or Depart- ment of Health and Human Services (a) Disclosure prohibited; exceptions (1) No disclosure of any return or portion of a return (including information returns and other written statements) filed with the Commis- sioner of Internal Revenue under title VIII of the Social Security Act or under subchapter E of chapter 1 or subchapter A of chapter 9 of the Internal Revenue Code [of 1939], or under regula- tions made under authority thereof, which has been transmitted to the head of the applicable agency by the Commissioner of Internal Reve- nue, or of any file, record, report, or other paper, or any information, obtained at any time by the head of the applicable agency or by any officer or employee of the applicable agency in the course of discharging the duties of the head of the applicable agency under this chapter, and no disclosure of any such file, record, report, or other paper, or information, obtained at any time by any person from the head of the applica- ble agency or from any officer or employee of the applicable agency, shall be made except as the head of the applicable agency may by regu- lations prescribe and except as otherwise pro- vided by Federal law.
• Extracted authority control: Any person who shall vio- late any provision of this section shall be deemed guilty of a felony and, upon conviction thereof, shall be punished by a fine not exceed- ing $10,000 for each occurrence of a violation, or by imprisonment not exceeding 5 years, or both.

Designation evidence

• NARA authority row: 26 CFR 301.6103(i)-1(b) | status: Specified | banner: CUI//SP-TAX.
• NARA sanctions field: 26 USC 7213 26 USC 7213A 26 USC 7431.
• DoD authority row: 26 CFR 301.6103(i)-1(b). DoD lists this citation for the category; this DoD detail page does not display a separate Basic/Specified field.
• Related authority evidence: 26 CFR 301.6103(i)-1(b) | status: Specified | banner: CUI//SP-TAX | sanctions: 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, CUI//SP-TAX. 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 with banner CUI//SP-TAX.

Extracted authority meaning

• claims for award under sections 7623(a)
• Registry designation context: Specified, CUI//SP-TAX. 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: Related to returns and return information which are submitted, gathered, or generated in conjunction with taxpayers’ responsibilities to comply with federal tax provisions in the United States Code. “Returns” includes information that is provided to the government pursuant to Title 26, including tax or information returns, declarations of estimated tax, or claims for refund. “Return information” includes a taxpayer’s identity, the nature, source, or amount of income, or any information received by, recorded by, prepared by, or furnished to the Internal Revenue Service relevant to the determination of tax liability including whether the taxpayer is the subject of investigation. This protection extends to such items as medical, financial, and other personal information submitted to the IRS by taxpayers. Standards (typically tolerances, audit criteria, and law enforcement techniques) related to the selection of returns for examination should only be disclosed to the extent their disclosure would not impair assessment, collection, or enforcement under the Internal Revenue laws. Tax data originating with the IRS generally retains its confidential status even when it resides with agencies other than the IRS.
• DoD category scope used with this authority: Related to returns and return information which are submitted, gathered or generated in conjunction with taxpayers’ responsibilities to comply with federal tax provisions in the United States Code. Returns include information that is provided to the government pursuant to Title 26, including tax or information returns, declarations of estimated tax or claims for refund. Return information includes a taxpayer’s identity, the nature, source or amount of income or any information received by, recorded by, prepared by or furnished to Internal Revenue Service relevant to the determination of tax liability including whether the taxpayer is the subject of investigation.
• 26 CFR 301.6103(i)-1(b) | status: Specified | banner: CUI//SP-TAX | sanctions: 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. Per-authority NARA status values: Specified. NARA banner marking evidence: CUI//SP-TAX. The registry evidence is preserved here; detailed primary-law or regulation text analysis remains pending for this category.
• NARA category scope: Related to returns and return information which are submitted, gathered, or generated in conjunction with taxpayers’ responsibilities to comply with federal tax provisions in the United States Code. “Returns” includes information that is provided to the government pursuant to Title 26, including tax or information returns, declarations of estimated tax, or claims for refund. “Return information” includes a taxpayer’s identity, the nature, source, or amount of income, or any information received by, recorded by, prepared by, or furnished to the Internal Revenue Service relevant to the determination of tax liability including whether the taxpayer is the subject of investigation. This protection extends to such items as medical, financial, and other personal information submitted to the IRS by taxpayers. Standards (typically tolerances, audit criteria, and law enforcement techniques) related to the selection of returns for examination should only be disclosed to the extent their disclosure would not impair assessment, collection, or enforcement under the Internal Revenue laws. Tax data originating with the IRS generally retains its confidential status even when it resides with agencies other than the IRS.
• DoD category scope: Related to returns and return information which are submitted, gathered or generated in conjunction with taxpayers’ responsibilities to comply with federal tax provisions in the United States Code. Returns include information that is provided to the government pursuant to Title 26, including tax or information returns, declarations of estimated tax or claims for refund. Return information includes a taxpayer’s identity, the nature, source or amount of income or any information received by, recorded by, prepared by or furnished to Internal Revenue Service relevant to the determination of tax liability including whether the taxpayer is the subject of investigation.
• Extracted authority condition: (1) Returns and return in- formation (including taxpayer return information), as defined in section 6103(b) (1), (2), and (3) of the Code, dis- closed to officers and employees of the Department of Justice or other Federal agency (as defined in section 6103(b)(9)) as provided by paragraph (a) of this section may be disclosed by such offi- cers and employees to other persons, including, but not limited to, persons described in subparagraph (2) of this paragraph, but only to the extent nec- essary in connection with a Federal grand jury proceeding, or the proper preparation for a proceeding (or in con- nection with an investigation which may result in such a proceeding), de- scribed in paragraph (a).
• Extracted authority condition: Further, in the case of any disclosure of return information reflected on re- turns so provided by paragraphs (b) and (c) of this section, the tax period or ac- counting period to which such informa- tion relates will also be disclosed. ‘‘Re- turn information reflected on returns’’ includes, but is not limited to, infor- mation on returns, information derived from processing such returns, and in- formation derived from the Social Se- curity Administration and other sources for the purposes of establishing and maintaining taxpayer information relating to returns.
• Extracted authority condition: 71 Internal Revenue Service, Treasury § 301.6103(i)–1 claims for award under sections 7623(a) and 7623(b) that are open as of August 12, 2014. [T.D. 9687, 79 FR 47264, Aug. 12, 2014] § 301.6103(i)–1 Disclosure of returns and return information (including taxpayer return information) to and by officers and employees of the De- partment of Justice or another Fed- eral agency for use in Federal grand jury proceeding, or prepara- tion for proceeding or investiga- tion, involving enforcement of Fed- eral criminal statute not involving tax administration.
• Extracted authority condition: (1) Offi- cers or employees of the Internal Rev- enue Service will disclose the following return information reflected on returns of individual taxpayers to officers and employees of the Bureau of the Census for purposes of, but only to the extent necessary in, conducting and pre- paring, as authorized by chapter 5 of title 13, United States Code, intercensal estimates of population and income for all geographic areas in- cluded in the population estimates pro- gram and demographic statistics pro- grams, censuses, and related program evaluation: (i) Taxpayer identity information (as defined in section 6103(b)(6) of the In- ternal Revenue Code), validity code with respect to the taxpayer identi- fying number (as described in section 6109), and taxpayer identity informa- tion of spouse and dependents, if re- ported.

Safeguarding and dissemination controls

• NARA registry control evidence: status Specified; banner marking CUI//SP-TAX.
• Nara basic or specified: Specified
• Nara authority rows: 26 USC 6103 | status: Specified | banner: CUI//SP-TAX | sanctions: 26 USC 7213 26 USC 7213A 26 USC 7431 || 26 USC 6110 | status: Specified | banner: CUI//SP-TAX | sanctions: 26 USC 6110(j) 26 USC 7213 26 USC 7213A 26 USC 7431 || 42 USC 1306(a)(1) | status: Specified | banner: CUI//SP-TAX | sanctions: 42 USC 1306(a)(1) || 26 CFR 301.6103(i)-1(b) | status: Specified | banner: CUI//SP-TAX | sanctions: 26 USC 7213 26 USC 7213A 26 USC 7431 || IRS Publication 1075 | status: Specified | banner: CUI//SP-TAX
• Nara banner markings: CUI//SP-TAX
• Nara sanctions: 26 USC 7213 26 USC 7213A 26 USC 7431 || 26 USC 6110(j) 26 USC 7213 26 USC 7213A 26 USC 7431 || 42 USC 1306(a)(1)
• 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: (1) Returns and return in- formation (including taxpayer return information), as defined in section 6103(b) (1), (2), and (3) of the Code, dis- closed to officers and employees of the Department of Justice or other Federal agency (as defined in section 6103(b)(9)) as provided by paragraph (a) of this section may be disclosed by such offi- cers and employees to other persons, including, but not limited to, persons described in subparagraph (2) of this paragraph, but only to the extent nec- essary in connection with a Federal grand jury proceeding, or the proper preparation for a proceeding (or in con- nection with an investigation which may result in such a proceeding), de- scribed in paragraph (a).
• Extracted authority control: (1) Offi- cers or employees of the Internal Rev- enue Service will disclose the following return information reflected on returns of individual taxpayers to officers and employees of the Bureau of the Census for purposes of, but only to the extent necessary in, conducting and pre- paring, as authorized by chapter 5 of title 13, United States Code, intercensal estimates of population and income for all geographic areas in- cluded in the population estimates pro- gram and demographic statistics pro- grams, censuses, and related program evaluation: (i) Taxpayer identity information (as defined in section 6103(b)(6) of the In- ternal Revenue Code), validity code with respect to the taxpayer identi- fying number (as described in section 6109), and taxpayer identity informa- tion of spouse and dependents, if re- ported.
• Extracted authority control: Such disclo- sures may include, but are not limited to, disclosures where necessary— (i) To properly obtain the services of persons having special knowledge or technical skills (such as, but not lim- ited to, handwriting analysis, photo- graphic development, sound recording enhancement, or voice identification); (ii) To properly interview, consult, depose, or interrogate or otherwise ob- tain relevant information from, the taxpayer to whom such return or re- turn information relates (or such tax- payer’s legal representative) or any witness who may be called to give evi- dence in the proceeding; or (iii) To properly conduct negotia- tions concerning, or obtain authoriza- tion for, disposition of the proceeding, in whole or in part, or stipulations of fact in connection with the proceeding.
• Extracted authority control: Further, in the case of any disclosure of return information reflected on re- turns so provided by paragraphs (b) and (c) of this section, the tax period or ac- counting period to which such informa- tion relates will also be disclosed. ‘‘Re- turn information reflected on returns’’ includes, but is not limited to, infor- mation on returns, information derived from processing such returns, and in- formation derived from the Social Se- curity Administration and other sources for the purposes of establishing and maintaining taxpayer information relating to returns.
• Extracted authority control: 71 Internal Revenue Service, Treasury § 301.6103(i)–1 claims for award under sections 7623(a) and 7623(b) that are open as of August 12, 2014. [T.D. 9687, 79 FR 47264, Aug. 12, 2014] § 301.6103(i)–1 Disclosure of returns and return information (including taxpayer return information) to and by officers and employees of the De- partment of Justice or another Fed- eral agency for use in Federal grand jury proceeding, or prepara- tion for proceeding or investiga- tion, involving enforcement of Fed- eral criminal statute not involving tax administration.

Designation evidence

• NARA authority row: IRS Publication 1075 | status: Specified | banner: CUI//SP-TAX.
• Related authority evidence: IRS Publication 1075 | status: Specified | banner: CUI//SP-TAX

Extracted authority meaning

None listed

Operating conditions

• NARA category scope used with this authority: Related to returns and return information which are submitted, gathered, or generated in conjunction with taxpayers’ responsibilities to comply with federal tax provisions in the United States Code. “Returns” includes information that is provided to the government pursuant to Title 26, including tax or information returns, declarations of estimated tax, or claims for refund. “Return information” includes a taxpayer’s identity, the nature, source, or amount of income, or any information received by, recorded by, prepared by, or furnished to the Internal Revenue Service relevant to the determination of tax liability including whether the taxpayer is the subject of investigation. This protection extends to such items as medical, financial, and other personal information submitted to the IRS by taxpayers. Standards (typically tolerances, audit criteria, and law enforcement techniques) related to the selection of returns for examination should only be disclosed to the extent their disclosure would not impair assessment, collection, or enforcement under the Internal Revenue laws. Tax data originating with the IRS generally retains its confidential status even when it resides with agencies other than the IRS.
• IRS Publication 1075 | status: Specified | banner: CUI//SP-TAX
• NARA registry status: Specified. Per-authority NARA status values: Specified. NARA banner marking evidence: CUI//SP-TAX. The registry evidence is preserved here; detailed primary-law or regulation text analysis remains pending for this category.
• NARA category scope: Related to returns and return information which are submitted, gathered, or generated in conjunction with taxpayers’ responsibilities to comply with federal tax provisions in the United States Code. “Returns” includes information that is provided to the government pursuant to Title 26, including tax or information returns, declarations of estimated tax, or claims for refund. “Return information” includes a taxpayer’s identity, the nature, source, or amount of income, or any information received by, recorded by, prepared by, or furnished to the Internal Revenue Service relevant to the determination of tax liability including whether the taxpayer is the subject of investigation. This protection extends to such items as medical, financial, and other personal information submitted to the IRS by taxpayers. Standards (typically tolerances, audit criteria, and law enforcement techniques) related to the selection of returns for examination should only be disclosed to the extent their disclosure would not impair assessment, collection, or enforcement under the Internal Revenue laws. Tax data originating with the IRS generally retains its confidential status even when it resides with agencies other than the IRS.
• DoD category scope: Related to returns and return information which are submitted, gathered or generated in conjunction with taxpayers’ responsibilities to comply with federal tax provisions in the United States Code. Returns include information that is provided to the government pursuant to Title 26, including tax or information returns, declarations of estimated tax or claims for refund. Return information includes a taxpayer’s identity, the nature, source or amount of income or any information received by, recorded by, prepared by or furnished to Internal Revenue Service relevant to the determination of tax liability including whether the taxpayer is the subject of investigation.

Safeguarding and dissemination controls

• NARA registry control evidence: status Specified; banner marking CUI//SP-TAX.
• Nara basic or specified: Specified
• Nara authority rows: 26 USC 6103 | status: Specified | banner: CUI//SP-TAX | sanctions: 26 USC 7213 26 USC 7213A 26 USC 7431 || 26 USC 6110 | status: Specified | banner: CUI//SP-TAX | sanctions: 26 USC 6110(j) 26 USC 7213 26 USC 7213A 26 USC 7431 || 42 USC 1306(a)(1) | status: Specified | banner: CUI//SP-TAX | sanctions: 42 USC 1306(a)(1) || 26 CFR 301.6103(i)-1(b) | status: Specified | banner: CUI//SP-TAX | sanctions: 26 USC 7213 26 USC 7213A 26 USC 7431 || IRS Publication 1075 | status: Specified | banner: CUI//SP-TAX
• Nara banner markings: CUI//SP-TAX
• Nara sanctions: 26 USC 7213 26 USC 7213A 26 USC 7431 || 26 USC 6110(j) 26 USC 7213 26 USC 7213A 26 USC 7431 || 42 USC 1306(a)(1)
• 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.