Tax Return,return Information,tax Administration,person, Secretary|
"Return" means any tax or information return, declaration of estimated
or claim for refund required by, provided for, or permitted under, the
of Title 26 of the United States Code which is filed with the Internal
Service (IRS) by, on behalf of, or with respect to, any person, and any
or supplement, including supporting schedules, attachments, or lists which
supplemental to, or part of, the return. See 26 U.S.C. §
The term "return information" includes all tax information relating to a
taxpayer which is contained within the files of the IRS. Return information
divided into two distinct classifications:
Taxpayer return information: that information filed with, or furnished
Internal Revenue Service by or on behalf of a taxpayer. An example of
return information is that portion of an interview between an IRS agent and
representative of a named taxpayer, functioning in that capacity, discussing
Return information other than taxpayer return information: that return
information not provided to the Internal Revenue Service by or on behalf of
taxpayer, i.e., information obtained from third parties who are not
representatives of the taxpayer.Examples of return information other than
taxpayer return information are:
- The books and records of a named taxpayer supplied to IRS by a third
- That portion of an interview between an IRS agent and a third party
discussing a named taxpayer;
- Information developed by IRS agents in the course of investigating a
taxpayer's return from sources other than the taxpayer's representative
functioning in that capacity;
- The fact that a named taxpayer filed or failed to file a return.
"Tax administration" means the administration, management, conduct,
direction, and supervision of the execution and application of the internal
revenue laws or related statutes (or equivalent laws and statutes of a
tax conventions to which the United States is a party, and the development
formulation of federal tax policy relating to existing or proposed internal
revenue laws, related statutes, and tax conventions, and includes
collection, enforcement, litigation, publication, and statistical gathering
functions under such laws, statutes, or conventions. 26 U.S.C. §
"Person" means an individual, trust, estate, partnership, association,
company or corporation. 26 U.S.C. § 7701(a)(1).
"Secretary" means the Secretary of the Treasury or his/her delegate. 26
U.S.C. § 7701(a)(11)(B). The delegate with regard to 26 U.S.C.
is IRS. 26 U.S.C. § 7701(a)(12)(A)(i), Treasury Order No. 150-37 (Mar.
1955), Treasury Reg. § 301.9000-1 (June 15, 1967).
[cited in Criminal Resource Manual 501]