Due to the lapse in appropriations, Department of Justice websites will not be regularly updated. The Department’s essential law enforcement and national security functions will continue. Please refer to the Department of Justice’s contingency plan for more information.

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 September 19, 2018