Access to and Disclosure of Tax Returns in a Non-Tax
Section 6103 of the Internal Revenue Code (26 U.S.C. § 6103) is
designed to protect the confidentiality of tax returns and return
establishes criteria for the disclosure of such material by the Internal
Service and its use and further disclosure by the beneficiaries of
See this Manual at 502 and 503. Since January 1, 1977, disclosure of
and return information has been prohibited except as specifically provided
U.S.C. § 6103, as amended, or other sections of the Code. Disclosure
violation of these provisions subjects the offender to possible criminal
Among the disclosures authorized by the Act are those in 26 U.S.C.
§ 6103(i) concerning access to returns and return information by
Department of Justice personnel for use in the investigation and prosecution
federal criminal statutory violations and related civil forfeitures not
tax administration. The access procedures and use restrictions in such a
are set forth in this Manual at 505 et seq.
[cited in USAM 9-13.900]