Under section 6103(a), returns and
return information are confidential unless disclosure is otherwise
authorized by the Code. Section 6103(c), as amended in 1996 by
section 1207 of the Taxpayer Bill of Rights II, Public Law 104168
(110 Stat. 1452), authorizes the IRS to disclose returns and return
information to such person or persons as the taxpayer may designate
in a request for or consent to disclosure, or to any other person
at the taxpayer's request to the extent necessary to comply with a
request for information or assistance made by the taxpayer to such
other person. Disclosure is permitted subject to such requirements
and conditions as may be prescribed by regulations.
US Code:
26
USC 7805 Name of Law: Rules and regulations
On behalf of this Federal agency, I certify that
the collection of information encompassed by this request complies
with 5 CFR 1320.9 and the related provisions of 5 CFR
1320.8(b)(3).
The following is a summary of the topics, regarding
the proposed collection of information, that the certification
covers:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a
benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control
number;
If you are unable to certify compliance with any of
these provisions, identify the item by leaving the box unchecked
and explain the reason in the Supporting Statement.