IRS Code Section Sec. 6103. Confidentiality and disclosure of returns and return
This comes from the US tax code regarding agricultural something or other. Use it to fall asleep if you can. I hope you don't get past the opening page. And if you get past the whole entry maybe check another post but after that, drink some warm milk and count sheep. Also start considering a career in Tax Law...-CITE-
26 USC Sec. 6103 01/02/2006
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 61 - INFORMATION AND RETURNS
Subchapter B - Miscellaneous Provisions
-HEAD-
Sec. 6103. Confidentiality and disclosure of returns and return
information
-STATUTE-
(a) General rule
Returns and return information shall be confidential, and except
as authorized by this title -
(1) no officer or employee of the United States,
(2) no officer or employee of any State, any local law
enforcement agency receiving information under subsection
(i)(7)(A), any local child support enforcement agency, or any
local agency administering a program listed in subsection
(l)(7)(D) who has or had access to returns or return information
under this section, and
(3) no other person (or officer or employee thereof) who has or
had access to returns or return information under subsection
(e)(1)(D)(iii), paragraph (6), (12), (16), (19), or (20) of
subsection (l), paragraph (2) or (4)(B) of subsection (m), or
subsection (n),
shall disclose any return or return information obtained by him in
any manner in connection with his service as such an officer or an
employee or otherwise or under the provisions of this section. For
purposes of this subsection, the term "officer or employee"
includes a former officer or employee.
Read More »