Income Tax Return Confidentiality Act

Summary

Income Tax Return Confidentiality Act - States that a tax return filed with respect to taxes imposed under the Internal Revenue Code shall be open to inspection solely by the taxpayer who files such return, except that inspection may be had: (1) by officers and employees of the Department of the Treasury whose official duties with respect to Federal tax administration require such inspection; (2) by attorneys of the Department of Justice, including United States Attorneys, upon written request, solely for use in connection with an investigation conducted by such attorneys or in preparation by such attorneys for a proceeding before a Federal grand jury or a Federal or State court only under specified conditions if the taxpayer whose return of tax is to be inspected consents; (3) by Federal and State agencies regulating tax return preparers; (4) by employees of the United States in the course of a criminal investigation and pursuant to a search warrant; (5) by the Social Security Administration, Railroad Retirement Board, Department of Labor, and Department of Health, Education, and Welfare in appropriate cases; (6) for statistical studies by the Social and Economic Statistics Administration; (7) for investigation of Federal appointees; (8) by committees of Congress with tax law jurisdiction; (9) for State tax administration purposes; (10) for judicial and administrative proceedings related to tax administration; and (11) by an agent of a partnership or corporation who has a substantial interest in such return. Requires the Secretary of the Treasury to report annually to the Joint Committee on Internal Revenue Taxation on all requests received under this Act to inspect a return of tax or for disclosure of information derived from a return of tax and the disposition of such requests.

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1 official file

• Introduced in Senate

  summary · EN · 10 September 1975

  Open at official source

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