26 CFR 301.6103(p)(2)(B)-1

eCFR — Code of Federal Regulations

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e-CFR data is current as of March 1, 2017
Title 26 → Chapter I → Subchapter F → Part 301 → §301.6103(p)(2)(b)-1
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Information and Returns
§301.6103(p)(2)(B)-1 Disclosure of returns and return information by other agencies.
(a) General rule. Subject to the requirements of paragraphs (b), (c), and (d) of this section, returns or return information
that have been obtained by a Federal, state or local agency, or its agents or contractors, in accordance with section 6103
(the first recipient) may be disclosed by the first recipient to another recipient authorized to receive such returns or return
information under section 6103 (the second recipient).
(b) Approval by Commissioner. A disclosure described in paragraph (a) of this section may be made if the
Commissioner of Internal Revenue (the Commissioner) determines, after receiving a written request under this section, that
such returns or return information are more readily available from the first recipient than from the Internal Revenue Service
(IRS). The disclosure authorization by the Commissioner shall be directed to the head of the first recipient and may contain
such conditions or restrictions as the Commissioner may prescribe. The disclosure authorization may be revoked by the
Commissioner at any time.
(c) Requirements and restrictions. The second recipient may receive only returns or return information as authorized by
the provision of section 6103 applicable to such second recipient. Any returns or return information disclosed may be used
by the second recipient only for a purpose authorized by and subject to any conditions imposed by section 6103 and the
regulations thereunder, including, if applicable, safeguards imposed by section 6103(p)(4).
(d) Records and reports of disclosure. The first recipient shall maintain to the satisfaction of the IRS a permanent
system of standardized records regarding such disclosure authorization described in paragraph (a) of this section and any
disclosure of returns and return information made pursuant to such authorization, and shall provide such information as
prescribed by the Commissioner in order to enable the IRS to comply with its obligations under section 6103(p)(3) to keep
accountings for disclosures and to make annual reports of disclosures to the Joint Committee on Taxation. The information
required for reports to the Joint Committee on Taxation must be provided within 30 days after the close of each calendar
year. The requirements of this paragraph do not apply to the disclosure of returns and return information as provided by
paragraph (a) of this section which, had such disclosures been made directly by the IRS, would not have been subject to
the recordkeeping requirements imposed by section 6103(p)(3)(A).
(e) Effective date. This section is applicable on January 21, 2003.
[T.D. 9036, 68 FR 2696, Jan. 21, 2003]

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