Authorities and Sanctions
Related to a compulsory contribution to government revenue involving information regarding returns or taxpayers.
Select Safeguarding/Dissemination or Sanction Authority to view statutory/regulatory language in a new window.
Authority links are updated based on regular re-publication of the United States Code and Code of Federal Regulations.
|Safeguarding and/or Dissemination Authority||Sanctions|
|26 USC 6103(a)|
|26 USC 7213(a)||26 USC 7213(e)|
|42 USC 1306(a)(1)||42 USC 1306(a)(1)|
|26 CFR 301.6103(i)-1(b)|
|IRS Publication 1075|