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Criminal Resource Manual 434 Internal Revenue Service Exception

434

Internal Revenue Service Exception

The Act does not prohibit the disclosure of financial records obtained pursuant to the Internal Revenue Code. Accordingly, administrative summonses issued by the Internal Revenue Service in administering the tax laws are governed by the Internal Revenue Code, which establishes notice and challenge procedures and are, therefore, excepted from coverage by the Act (12 U.S.C. §  3413(c)).
Updated February 19, 2015