7 USC 26(h)(2)
Listed by: NARA Registry, DoD Registry, Related authorities
Designation evidence
- NARA authority row: 7 USC 26(h)(2) | status: Basic | banner: CUI.
- DoD authority row: 7 USC 26(h)(2). DoD lists this citation for the category; this DoD detail page does not display a separate Basic/Specified field.
- Related authority evidence: 7 USC 26(h)(2) | status: Basic | banner: CUI
- Related authority evidence: DoD lists this authority for the category; the linked authority text is extracted below when available.
- Registry designation context: Basic + Specified, 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 Basic + Specified with banner CUI.
Extracted authority meaning
- Page 150 TITLE 7—AGRICULTURE § 26
- Registry designation context: Basic + Specified, 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: Identity of anyone providing information relating to a legal violation or illicit or unsafe activity, including information provided by a whistleblower which could reasonably be expected to reveal the identity of a whistleblower.
- DoD category scope used with this authority: Identity of anyone providing information relating to a legal violation or illicit or unsafe activity, including information provided by a whistleblower which could reasonably be expected to reveal the identity of a whistleblower.
- 7 USC 26(h)(2) | status: Basic | banner: CUI
- DoD lists this authority for the category; the linked authority text is extracted below when available.
- NARA registry status: Basic + Specified. Per-authority NARA status values: Basic, Specified. NARA banner marking evidence: CUI, CUI//SP-WHSTL. The registry evidence is preserved here; detailed primary-law or regulation text analysis remains pending for this category.
- NARA category scope: Identity of anyone providing information relating to a legal violation or illicit or unsafe activity, including information provided by a whistleblower which could reasonably be expected to reveal the identity of a whistleblower.
- Extracted authority condition: (b) Awards (1) In general In any covered judicial or administrative ac- tion, or related action, the Commission, under regulations prescribed by the Commission and subject to subsection (c), shall pay an award or awards to 1 or more whistleblowers who volun- tarily provided original information to the Commission that led to the successful enforce- ment of the covered judicial or administrative action, or related action, in an aggregate amount equal to— (A) not less than 10 percent, in total, of what has been collected of the monetary sanctions imposed in the action or related actions; and (B) not more than 30 percent, in total, of what has been collected of the monetary sanctions imposed in the action or related actions.
- Extracted authority condition: (B) Criteria In determining the amount of an award made under subsection (b), the Commis- sion— (i) shall take into consideration— (I) the significance of the information provided by the whistleblower to the suc- cess of the covered judicial or adminis- trative action; (II) the degree of assistance provided by the whistleblower and any legal rep- resentative of the whistleblower in a covered judicial or administrative ac- tion; (III) the programmatic interest of the Commission in deterring violations of the 1 chapter (including regulations under the 1 chapter) by making awards to whistleblowers who provide information that leads to the successful enforcement of such laws; and (IV) such additional relevant factors as the Commission may establish by rule or regulation; and (ii) shall not take into consideration the balance of the Fund.
- Extracted authority condition: (k) Original information Information submitted to the Commission by a whistleblower in accordance with rules or reg- ulations implementing this section shall not lose its status as original information solely be- cause the whistleblower submitted such infor- mation prior to the effective date of such rules or regulations, provided such information was submitted after July 21, 2010.
- Extracted authority condition: Commodity whistleblower incentives and protection (a) Definitions In this section: (1) Covered judicial or administrative action The term ‘‘covered judicial or administra- tive action’’ means any judicial or administra- tive action brought by the Commission under this chapter that results in monetary sanc- tions exceeding $1,000,000.
- Extracted authority condition: Definitions (a) Bank In sections 27 to 27f of this title, the term ‘‘bank’’ means— (1) any depository institution (as defined in section 1813(c) of title 12); (2) any foreign bank or branch or agency of a foreign bank (each as defined in section 3101 of title 12); (3) any Federal or State credit union (as de- fined in section 1752 of title 12); (4) any corporation organized under section 25A of the Federal Reserve Act [12 U.S.C. 611 et seq.]; (5) any corporation operating under section 25 of the Federal Reserve Act [12 U.S.C. 601 et seq.];
- Extracted authority condition: (4) Original information The term ‘‘original information’’ means in- formation that— (A) is derived from the independent knowl- edge or analysis of a whistleblower; (B) is not known to the Commission from any other source, unless the whistleblower is the original source of the information; and (C) is not exclusively derived from an alle- gation made in a judicial or administrative hearing, in a governmental report, hearing, audit, or investigation, or from the news media, unless the whistleblower is a source of the information.
Safeguarding and dissemination controls
- NARA registry control evidence: status Basic; banner marking CUI.
- DoD applicable policies: Hosted by Department of War Information Activity - WEB.mil, ![Image 2: Veterans Crisis Line number. Dial 988 then Press 1
- Nara basic or specified: Basic + Specified
- Nara authority rows: 7 USC 26(h)(2) | status: Basic | banner: CUI || 10 CFR 21.2(d) | status: Basic | banner: CUI || 26 USC 6103(a) | status: Specified | banner: CUI//SP-WHSTL || 26 USC 6103(h) | status: Specified | banner: CUI//SP-WHSTL
- Nara banner markings: CUI, CUI//SP-WHSTL
- Dod applicable policies: Hosted by Department of War Information Activity - WEB.mil, ![Image 2: Veterans Crisis Line number. Dial 988 then Press 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: (2) Confidentiality (A) In general Except as provided in subparagraphs (B) and (C), the Commission, and any officer or employee of the Commission, shall not dis- close any information, including informa- tion provided by a whistleblower to the Commission, which could reasonably be ex- pected to reveal the identity of a whistle- blower, except in accordance with the provi- sions of section 552a of title 5, unless and until required to be disclosed to a defendant or respondent in connection with a public proceeding instituted by the Commission or any entity described in subparagraph (C).
- Extracted authority control: (h) Protection of whistleblowers (1) Prohibition against retaliation (A) In general No employer may discharge, demote, sus- pend, threaten, harass, directly or indi- rectly, or in any other manner discriminate against, a whistleblower in the terms and conditions of employment because of any lawful act done by the whistleblower— (i) in providing information to the Com- mission in accordance with subsection (b); or (ii) in assisting in any investigation or judicial or administrative action of the Commission based upon or related to such information.
- Extracted authority control: Commodity whistleblower incentives and protection (a) Definitions In this section: (1) Covered judicial or administrative action The term ‘‘covered judicial or administra- tive action’’ means any judicial or administra- tive action brought by the Commission under this chapter that results in monetary sanc- tions exceeding $1,000,000.
- Extracted authority control: (g) Commodity Futures Trading Commission Customer Protection Fund (1) Establishment There is established in the Treasury of the United States a revolving fund to be known as the ‘‘Commodity Futures Trading Commission Customer Protection Fund’’.
- Extracted authority control: (iii) Study on impact of FOIA exemption on Commodity Futures Trading Commis- sion (I) Study The Inspector General of the Commis- sion shall conduct a study— (aa) on whether the exemption under section 552(b)(3) of title 5 (known as the Freedom of Information Act) es- tablished in paragraph (2)(A) aids whistleblowers in disclosing informa- tion to the Commission; (bb) on what impact the exemption has had on the public’s ability to ac- cess information about the Commis- sion’s regulation of commodity futures and option markets; and (cc) to make any recommendations on whether the Commission should continue to use the exemption.
- Extracted authority control: (i) a appropriate regulatory agency; (ii) the Department of Justice; (iii) a registered entity; (iv) a registered futures association; (v) a self-regulatory organization as de- fined in section 78c(a) of title 15; or (vi) a law enforcement organization; (B) to any whistleblower who is convicted of a criminal violation related to the judi- cial or administrative action for which the whistleblower otherwise could receive an award under this section; (C) to any whistleblower who submits in- formation to the Commission that is based on the facts underlying the covered action submitted previously by another whistle- blower; (D) to any whistleblower who fails to sub- mit information to the Commission in such form as the Commission may, by rule or reg- ulation, require.
- Extracted authority control: (3) Deposits and credits There shall be deposited into or credited to the Fund: (A) Monetary sanctions Any monetary sanctions collected by the Commission in any covered judicial or ad- ministrative action that is not otherwise distributed to victims of a violation of this chapter or the rules and regulations there- under underlying such action, unless the bal- ance of the Fund at the time the monetary judgment is collected exceeds $100,000,000.
Authority excerpts
Most relevant extracted authority passage
(2) Confidentiality (A) In general Except as provided in subparagraphs (B) and (C), the Commission, and any officer or employee of the Commission, shall not dis- close any information, including informa- tion provided by a whistleblower to the Commission, which could reasonably be ex- pected to reveal the identity of a whistle- blower, except in accordance with the provi- sions of section 552a of title 5, unless and until required to be disclosed to a defendant or respondent in connection with a public proceeding instituted by the Commission or any entity described in subparagraph (C).
Extracted authority passage 2
(h) Protection of whistleblowers (1) Prohibition against retaliation (A) In general No employer may discharge, demote, sus- pend, threaten, harass, directly or indi- rectly, or in any other manner discriminate against, a whistleblower in the terms and conditions of employment because of any lawful act done by the whistleblower— (i) in providing information to the Com- mission in accordance with subsection (b); or (ii) in assisting in any investigation or judicial or administrative action of the Commission based upon or related to such information.
Extracted authority passage 3
Commodity whistleblower incentives and protection (a) Definitions In this section: (1) Covered judicial or administrative action The term ‘‘covered judicial or administra- tive action’’ means any judicial or administra- tive action brought by the Commission under this chapter that results in monetary sanc- tions exceeding $1,000,000.
Extracted authority passage 4
(g) Commodity Futures Trading Commission Customer Protection Fund (1) Establishment There is established in the Treasury of the United States a revolving fund to be known as the ‘‘Commodity Futures Trading Commission Customer Protection Fund’’.
Extracted authority passage 5
(iii) Study on impact of FOIA exemption on Commodity Futures Trading Commis- sion (I) Study The Inspector General of the Commis- sion shall conduct a study— (aa) on whether the exemption under section 552(b)(3) of title 5 (known as the Freedom of Information Act) es- tablished in paragraph (2)(A) aids whistleblowers in disclosing informa- tion to the Commission; (bb) on what impact the exemption has had on the public’s ability to ac- cess information about the Commis- sion’s regulation of commodity futures and option markets; and (cc) to make any recommendations on whether the Commission should continue to use the exemption.
Extracted authority passage 6
(b) Awards (1) In general In any covered judicial or administrative ac- tion, or related action, the Commission, under regulations prescribed by the Commission and subject to subsection (c), shall pay an award or awards to 1 or more whistleblowers who volun- tarily provided original information to the Commission that led to the successful enforce- ment of the covered judicial or administrative action, or related action, in an aggregate amount equal to— (A) not less than 10 percent, in total, of what has been collected of the monetary sanctions imposed in the action or related actions; and (B) not more than 30 percent, in total, of what has been collected of the monetary sanctions imposed in the action or related actions.
10 CFR 21.2(d)
Listed by: NARA Registry, DoD Registry, Related authorities
Designation evidence
- NARA authority row: 10 CFR 21.2(d) | status: Basic | banner: CUI.
- DoD authority row: 10 CFR 21.2(d). DoD lists this citation for the category; this DoD detail page does not display a separate Basic/Specified field.
- Related authority evidence: 10 CFR 21.2(d) | status: Basic | banner: CUI
- Related authority evidence: DoD lists this authority for the category; the linked authority text is extracted below when available.
- Registry designation context: Basic + Specified, 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 Basic + Specified with banner CUI.
Extracted authority meaning
- part. Each licensee who conducts a trace in-
- Registry designation context: Basic + Specified, 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: Identity of anyone providing information relating to a legal violation or illicit or unsafe activity, including information provided by a whistleblower which could reasonably be expected to reveal the identity of a whistleblower.
- DoD category scope used with this authority: Identity of anyone providing information relating to a legal violation or illicit or unsafe activity, including information provided by a whistleblower which could reasonably be expected to reveal the identity of a whistleblower.
- 10 CFR 21.2(d) | status: Basic | banner: CUI
- DoD lists this authority for the category; the linked authority text is extracted below when available.
- NARA registry status: Basic + Specified. Per-authority NARA status values: Basic, Specified. NARA banner marking evidence: CUI, CUI//SP-WHSTL. The registry evidence is preserved here; detailed primary-law or regulation text analysis remains pending for this category.
- NARA category scope: Identity of anyone providing information relating to a legal violation or illicit or unsafe activity, including information provided by a whistleblower which could reasonably be expected to reveal the identity of a whistleblower.
- Extracted authority condition: (d) Nothing in these regulations should be deemed to preclude either an individual, a manufacturer, or a sup- plier of a commercial grade item (as defined in § 21.3) not subject to the reg- ulations in this part from reporting to the Commission, a known or suspected defect or failure to comply and, as au- thorized by law, the identity of anyone so reporting will be withheld from dis- closure.
- Extracted authority condition: (e) The regulations in this part apply in accordance with 10 CFR 76.60 to each individual, partnership, corporation, or other entity required to obtain a cer- tificate of compliance or an approved compliance plan under part 76 of this chapter. [56 FR 36089, July 31, 1991, as amended at 59 FR 14086, Mar. 25, 1994; 59 FR 48959, Sept. 23, 1994; 60 FR 48373, Sept. 19, 1995; 66 FR 55790, Nov. 2, 2001; 72 FR 49486, Aug. 28, 2007] § 21.3 Definitions.
- Extracted authority condition: (1)(i) When applied to nuclear power plants licensed under 10 CFR part 50 or part 52 of this chap- ter, basic component means a struc- ture, system, or component, or part thereof that affects its safety function necessary to assure: (A) The integrity of the reactor cool- ant pressure boundary; (B) The capability to shut down the reactor and maintain it in a safe-shut- down condition; or (C) The capability to prevent or miti- gate the consequences of accidents which could result in potential offsite
Safeguarding and dissemination controls
- NARA registry control evidence: status Basic; banner marking CUI.
- DoD applicable policies: Hosted by Department of War Information Activity - WEB.mil, ![Image 2: Veterans Crisis Line number. Dial 988 then Press 1
- Nara basic or specified: Basic + Specified
- Nara authority rows: 7 USC 26(h)(2) | status: Basic | banner: CUI || 10 CFR 21.2(d) | status: Basic | banner: CUI || 26 USC 6103(a) | status: Specified | banner: CUI//SP-WHSTL || 26 USC 6103(h) | status: Specified | banner: CUI//SP-WHSTL
- Nara banner markings: CUI, CUI//SP-WHSTL
- Dod applicable policies: Hosted by Department of War Information Activity - WEB.mil, ![Image 2: Veterans Crisis Line number. Dial 988 then Press 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: (a) The regulations in this part apply, except as specifically provided otherwise in parts 31, 34, 35, 39, 40, 60, 61, 63, 70, or part 72 of this chapter, to: (1) Each individual, partnership, cor- poration, or other entity applying for or holding a license or permit under the regulations in this chapter to pos- sess, use, or transfer within the United States source material, byproduct ma- terial, special nuclear material, and/or spent fuel and high-level radioactive waste, or to construct, manufacture, possess, own, operate, or transfer with- in the United States, any production or utilization facility or independent spent fuel storage installation (ISFSI) or monitored retrievable storage in- stallation (MRS); and each director and responsible officer of such a licensee; (2) Each individual, corporation, partnership, or other entity doing busi- ness within the United States, and each director and responsible officer of such an organization, that constructs a production or utilization facility li- censed for manufacture, construction, or operation under parts 50 or 52 of this chapter, an ISFSI for the storage of spent fuel licensed under part 72 of this chapter, an MRS for the storage of spent fuel or high-level radioactive waste under part 72 of this chapter,...
- Extracted authority control: (d) Nothing in these regulations should be deemed to preclude either an individual, a manufacturer, or a sup- plier of a commercial grade item (as defined in § 21.3) not subject to the reg- ulations in this part from reporting to the Commission, a known or suspected defect or failure to comply and, as au- thorized by law, the identity of anyone so reporting will be withheld from dis- closure.
Authority excerpts
Most relevant extracted authority passage
(a) The regulations in this part apply, except as specifically provided otherwise in parts 31, 34, 35, 39, 40, 60, 61, 63, 70, or part 72 of this chapter, to: (1) Each individual, partnership, cor- poration, or other entity applying for or holding a license or permit under the regulations in this chapter to pos- sess, use, or transfer within the United States source material, byproduct ma- terial, special nuclear material, and/or spent fuel and high-level radioactive waste, or to construct, manufacture, possess, own, operate, or transfer with- in the United States, any production or utilization facility or independent spent fuel storage installation (ISFSI) or monitored retrievable storage in- stallation (MRS); and each director and responsible officer of such a licensee; (2) Each individual, corporation, partnership, or other entity doing busi- ness within the United States, and each director and responsible officer of such an organization, that constructs a production or utilization facility li- censed for manufacture, construction, or operation under parts 50 or 52 of this chapter, an ISFSI for the storage of spent fuel licensed under part 72 of this chapter, an MRS for the storage of spent fuel or high-level radioactive waste under part 72 of this chapter,...
Extracted authority passage 2
(d) Nothing in these regulations should be deemed to preclude either an individual, a manufacturer, or a sup- plier of a commercial grade item (as defined in § 21.3) not subject to the reg- ulations in this part from reporting to the Commission, a known or suspected defect or failure to comply and, as au- thorized by law, the identity of anyone so reporting will be withheld from dis- closure.
Extracted authority passage 3
(e) The regulations in this part apply in accordance with 10 CFR 76.60 to each individual, partnership, corporation, or other entity required to obtain a cer- tificate of compliance or an approved compliance plan under part 76 of this chapter. [56 FR 36089, July 31, 1991, as amended at 59 FR 14086, Mar. 25, 1994; 59 FR 48959, Sept. 23, 1994; 60 FR 48373, Sept. 19, 1995; 66 FR 55790, Nov. 2, 2001; 72 FR 49486, Aug. 28, 2007] § 21.3 Definitions.
Extracted authority passage 4
(1)(i) When applied to nuclear power plants licensed under 10 CFR part 50 or part 52 of this chap- ter, basic component means a struc- ture, system, or component, or part thereof that affects its safety function necessary to assure: (A) The integrity of the reactor cool- ant pressure boundary; (B) The capability to shut down the reactor and maintain it in a safe-shut- down condition; or (C) The capability to prevent or miti- gate the consequences of accidents which could result in potential offsite
26 USC 6103(a) 26 USC 6103(h)
Listed by: DoD Registry, Related authorities
Designation evidence
- DoD authority row: 26 USC 6103(a) 26 USC 6103(h). 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: Basic + Specified, 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 Basic + Specified with banner CUI.
Extracted authority meaning
- Page 3259 TITLE 26—INTERNAL REVENUE CODE § 6103
- Registry designation context: Basic + Specified, 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: Identity of anyone providing information relating to a legal violation or illicit or unsafe activity, including information provided by a whistleblower which could reasonably be expected to reveal the identity of a whistleblower.
- DoD lists this authority for the category; the linked authority text is extracted below when available.
- NARA registry status: Basic + Specified. Per-authority NARA status values: Basic, Specified. NARA banner marking evidence: CUI, CUI//SP-WHSTL. The registry evidence is preserved here; detailed primary-law or regulation text analysis remains pending for this category.
- NARA category scope: Identity of anyone providing information relating to a legal violation or illicit or unsafe activity, including information provided by a whistleblower which could reasonably be expected to reveal the identity of a whistleblower.
- 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: (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: 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.
Safeguarding and dissemination controls
- DoD applicable policies: Hosted by Department of War Information Activity - WEB.mil, ![Image 2: Veterans Crisis Line number. Dial 988 then Press 1
- Nara basic or specified: Basic + Specified
- Nara authority rows: 7 USC 26(h)(2) | status: Basic | banner: CUI || 10 CFR 21.2(d) | status: Basic | banner: CUI || 26 USC 6103(a) | status: Specified | banner: CUI//SP-WHSTL || 26 USC 6103(h) | status: Specified | banner: CUI//SP-WHSTL
- Nara banner markings: CUI, CUI//SP-WHSTL
- Dod applicable policies: Hosted by Department of War Information Activity - WEB.mil, ![Image 2: Veterans Crisis Line number. Dial 988 then Press 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: 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: (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: (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: 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: (ii) Taxpayer identity If there is return information (other than taxpayer return information) which may constitute evidence of a violation by any taxpayer of any Federal criminal law (not involving tax administration), such taxpayer’s identity may also be disclosed under clause (i).
Authority excerpts
Most relevant extracted authority passage
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 passage 2
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 passage 3
(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 passage 4
(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 passage 5
(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 passage 6
(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,...