Controlled Unclassified Information (CUI)

CUI Registry: Tax


Category-Subcategory: Tax
Category Description:

Related to a compulsory contribution to government revenue involving information regarding returns or taxpayers.

Subcategory Description: N/A
Marking: TAX


  • CUI Specified authorities include specific handling practices that differ from general CUI requirements. For Specified authorities, reference individual Safeguarding/Dissemination control citations for distinct requirements
  • Whether CUI is Basic or Specified is determined by the applicable Safeguarding and/or Dissemination Authority for that CUI.
  • Each "Safeguarding and/or Dissemination Authority" citation links to the statute, regulation or government-wide policy authorizing the control of that information as CUI.
  • Each "Sanctions" authority links to the statute, regulation or government-wide policy that includes penalties for CUI misuse of CUI for the associated "Safeguarding and/or Dissemination Authority" on the same line.

Safeguarding and/or Dissemination Authority Basic or
26 USC 6103(a) Basic  
26 USC 7213(a) Basic 26 USC 7213(e)
42 USC 1306(a)(1) Basic 42 USC 1306(a)(1)
26 CFR 301.6103(i)-1(b) Basic  
IRS Publication 1075 Specified  



Authority links are updated based on regular re-publication of the United States Code and Code of Federal Regulations, and the CUI Registry maintenance schedule.