BACKGROUND REGARDING THE CONFIDENTIALITY

AND DISCLOSURE OF FEDERAL TAX RETURNS

Scheduled for a Public Hearing

Before the

HOUSE COMMITTEE ON WAYS AND MEANS

On February 7, 2019

Prepared by the Staff

of the

JOINT COMMITTEE ON TAXATION

February 4, 2019

JCX-3-19
i 

CONTENTS

Page

INTRODUCTION .......................................................................................................................... 1

PART I: BACKGROUND AND PURPOSE OF SECTION 6103 ............................................... 4

A. Historical Background ........................................................................................................ 4

B. Overview of Present Law and Policy Considerations......................................................... 8

C. Disclosure to the Legislative and Executive Branches and by Consent ........................... 13

1. Disclosures to Congress .............................................................................................. 13

2. Disclosures to the Department of Justice and other agencies..................................... 14

3. Disclosures made with the consent of the taxpayer .................................................... 16

PART II: PRESIDENT AND VICE PRESIDENT TAX RETURNS......................................... 18

A. IRS Mandatory Examination of the President’s and Vice President’s Individual

Income Tax Returns.......................................................................................................... 18

1. Overview of the IRM.................................................................................................. 18

2. IRM provisions relating to the President’s and Vice President’s individual

income tax returns....................................................................................................... 19

B. Congressional Investigations of Federal Tax Returns of Presidents, Vice Presidents

and Nominees.................................................................................................................... 23

1. Investigation of President Nixon’s Federal income tax returns .................................. 23

2. Tax investigations as part of the exercise of the Amendment XXV to fill the

Office of Vice President.............................................................................................. 26

PART III: APPENDICES............................................................................................................ 30

APPENDIX A............................................................................................................................... 30

APPENDIX B............................................................................................................................... 40

APPENDIX C............................................................................................................................... 47
1

INTRODUCTION

The House Committee on Ways and Means has scheduled a hearing on February 7, 2019, 

regarding legislative proposals and tax law relating to Presidential and Vice Presidential tax 

returns. This document,1 prepared by the staff of the Joint Committee on Taxation, provides an 

overview of the confidentiality and disclosure of Federal tax returns. 

Part I of this report discusses the background and purpose of section 6103 of the Internal 

Revenue Code (“the Code”).2 Section 6103 begins with the general rule that returns and return 

information are confidential. The definition of “return information” is very broad and includes 

any information collected, received, recorded or prepared by the Internal Revenue Service 

(‘IRS’) with respect to the determination of the existence, or possible existence, of a person’s 

liability (or amount thereof) or potential liability under the Code for any tax, penalty, interest, 

fine, forfeiture, or other imposition or offense.

Returns and return information cannot be disclosed unless a specific exception for such 

disclosure is provided for in the Code. Section 6103 contains a number of specific exceptions to 

the general rule of confidentiality. Among the exceptions are authorizations to furnish 

information to Congress, the Department of Justice, and certain designees of the taxpayer 

pursuant to taxpayer consent. Section 6103 authorizes the chairmen of the Senate Committee on 

Finance, the House Committee on Ways and Means, and the Joint Committee on Taxation to 

request confidential returns and return information. These committees may submit information 

to the Senate, the House of Representatives, or to both. Other committees generally must be 

specially authorized by a resolution of the Senate or the House of Representatives to inspect a 

return or return information. These other committees are permitted to submit information to the 

Senate, the House of Representatives, or to both, except that any return or return information 

which can be associated with, or otherwise identify, a particular taxpayer can be furnished to the 

Senate or House of Representatives only when sitting in closed executive session unless such 

taxpayer consents in writing to such disclosure. Section 6103 permits the disclosure of returns 

and return information by consent, and to persons designated by the taxpayer. The Department 

of Justice is authorized to receive and request confidential returns and return information for 

matters involving tax administration and for non-tax criminal matters if certain conditions are 

met.

To protect the confidentiality of returns and return information, section 6103 imposes 

recordkeeping and safeguard requirements. In addition, the willful unauthorized disclosure of a 

return or return information is a felony, punishable under section 7213 by up to five years 

imprisonment, a fine of not exceeding $5,000, or both, together with the costs of prosecution. 

Willful unauthorized inspection is a misdemeanor under section 7213A punishable by up to one 

year in prison and a fine not exceeding $1,000. If the offense is committed by an officer or 

employee of the United States, upon conviction that person is required to be dismissed from 

 1

 This document may be cited as follows: Joint Committee on Taxation, Background Regarding the 

Confidentiality and Disclosure of Federal Tax Returns (JCX-3-19), February 4, 2019. This document can be found 

on the Joint Committee on Taxation website at www.jct.gov. 

2

 Unless otherwise stated, all section references are to the Internal Revenue Code of 1986, as amended.
2

office or discharged from employment, in addition to any other punishment. In addition to 

criminal penalties, the Code permits a taxpayer to bring a civil suit against the United States for 

unauthorized disclosure or inspection.

Part II of this report discusses compliance and disclosure regarding the tax returns of the 

President and Vice President. Section A provides an overview of the Internal Revenue Manual,

which is a compilation of the policies, procedures, instructions, and guidelines governing the 

IRS’s organization and operations. This section also summarizes the specific provisions relating 

to the processing, safeguarding, and auditing of the President’s and Vice President’s individual 

income tax returns.

Section B of Part II recounts several instances in which Congress reviewed Federal tax 

information as part of its duties prior to the various legislative and administrative changes 

described in Parts I and II.B. During the short period in 1973 and 1974 in which both VicePresident Spiro Agnew and President Richard Nixon resigned, questions about the tax 

compliance of the President, Vice President and their successors became an issue of public 

concern. Mr. Nixon publicly requested an independent investigation of his returns by the Joint 

Committee on Internal Revenue Taxation.3

 The resignation of Mr. Agnew and the subsequent 

resignation of Mr. Nixon also meant that both chambers of Congress were required for the first 

time to exercise their authority under Amendment XXV of the U.S. Constitution to fill a vacancy 

when the office of Vice-President is vacant. As part of those duties, Congress undertook a 

review of the tax returns and compliance of Gerald Ford (nominated to replace Mr. Agnew) and 

of Nelson Rockefeller (nominated to replace Mr. Ford upon Mr. Ford’s elevation to President 

after the resignation of Mr. Nixon). The process, scope and conclusions of these Congressional 

inquiries into the tax matters of Messrs. Nixon, Ford, and Rockefeller are generally described, as 

is the extent to which information was provided to the public.

Appendix A contains a report assembled by the Congressional Research Service (“CRS”) 

identifying individual income tax returns disclosed by Presidents and Vice Presidents while 

candidates for office.4 Within the report are two tables. Table 1 identifies the Federal income 

tax returns disclosed by party nominees for President since 1916. Table 2 identifies the Federal 

income tax returns disclosed by party nominees for Vice President since 1916. Table 1 does not 

include disclosure information for President Gerald Ford and Table 2 does not include disclosure 

information for Vice President Nelson Rockefeller, both of whom were not elected but appointed 

and confirmed by Congress. The tables do not include disclosure information for candidates for 

President or Vice President once in office, other than in an election year. Each table lists as 

separate columns the applicable election year, the President’s or Vice President’s name, if and to 

what extent the individual disclosed his tax returns (i.e., if the individual fully or partially 

 3

 The Joint Committee on Internal Revenue Taxation was re-named the Joint Committee on Taxation in 

1976. The Tax Reform Act of 1976, Pub. L. No. 94-455, sec. 1907(a)(1), October 4, 1976. 

4

 CRS reported on all Democrat and Republican candidates for President and Vice President since 1916 as 

well as independent candidates for President and Vice President since 1960 who garnered more than ten percent of 

the popular vote.
3

disclosed the return), whether the source of information included any estimates or summaries 

regarding the return, and which tax years of returns were disclosed.

Appendix B contains excerpts of the IRS Internal Revenue Manual (“IRM”) relating to 

the President’s and Vice President’s individual income tax returns.

Appendix C contains the Disclosure Report For Public Inspection Pursuant To Internal 

Revenue Code Section 6103(p)(3)(C) For Calendar Year 2017 (JCX-29-18). Section

6103(p)(3)(C) of the Code provides that the Secretary of the Treasury shall, within 90 days after

the close of each calendar year, furnish to the Joint Committee on Taxation for disclosure to the

public a report which provides, with respect to each Federal agency and certain other entities, the

number of: (1) requests for disclosure of returns and return information (as such terms are defined

in section 6103(b)); (2) instances in which returns and return information were disclosed pursuant

to such requests or otherwise; and (3) taxpayers whose returns, or return information with respect

to whom, were disclosed pursuant to such requests. In 2017, there were approximately 11 billion 

disclosures made that were required to be accounted for pursuant to section 6103(p)(3)(A).
4

PART I: BACKGROUND AND PURPOSE OF SECTION 6103

Section 6103 governs the confidentiality and disclosure of Federal tax returns and return 

information of individuals and businesses. Section 6103 reflects the policy that returns are 

confidential, and provides that returns and return information may not be disclosed by the IRS, 

other Federal employees, State employees, and certain others having access to the information 

except as provided pursuant to a number of exceptions that authorize disclosure in particular 

circumstances. Rules governing disclosure date back to the earliest days of the income tax, 

which was first levied during the Civil War. The current statutory framework of section 6103, 

reflecting the policy of confidentiality with enumerated exceptions, was enacted in the Tax 

Reform Act of 1976 (the “1976 Act”).5

A. Historical Background

Disclosure law prior to 1976

Prior to 1976, tax returns were designated public records, but disclosure was permitted 

only pursuant to the statute or by executive order and Treasury regulations.6

 For returns of a 

corporation, the law also permitted access to State officers and to one-percent shareholders of the 

corporation.7

 The law, in its various forms, required that lists of tax information (such as 

taxpayer name, address, and, at times, the amount of tax due or the amount of tax paid) be made 

available to the general public for inspection.

8

 Proponents of publication of this information 

argued that it kept taxpayers honest, while opponents argued that publication was needlessly 

invasive and merely served to satisfy idle curiosity.

9

 

Congress was given access to return information in 1924. Under the Revenue Act of 

1924, the Committee on Ways and Means of the House of Representatives (“House Committee 

on Ways and Means”), the Committee on Finance of the Senate (“Senate Committee on 

Finance”), or a special committee of the Senate or House, could request returns or data contained 

 5

 Pub. L. No. 94-455 (1976), sec. 1202. 

6

 See, e.g., Revenue Act of 1913, 38 Stat. 114, 177; Revenue Act of 1924, 43 Stat. 253, 293, sec. 257(A). 

The first income tax was levied during the Civil War, but it was repealed after the war. What became the modernday income tax was enacted in 1913 following the ratification of the Sixteenth Amendment. See Boris I. Bittker and 

Lawrence Lokken, History, Federal Taxation of Income, Estates, and Gifts (2d/3d ed. 1993-2018) par. 1.1.1, 1.1.2.

7

 Revenue Act of 1913, 38 Stat. 114, 177; Revenue Act of 1918, 40 Stat. 1057, 1086-87, sec. 257.

8

 See, e.g., Act of July 1, 1862, 12 Stat. 432, 436-437, 439, secs. 14, 15, 19; Revenue Act of 1918, 40 Stat. 

1057, 1086-87, sec. 257; Revenue Act of 1924, 43 Stat. 253, 293, sec. 257(B). 

9

 See U.S. Congressional Research Service, Library of Congress, Legislative History of Tax Return 

Confidentiality: Section 6103 of the Internal Revenue Code of 1954 and Its Predecessors, 74-211A (1954) at 6-7; 

Report on Administrative Procedures of the Internal Revenue Service to the Administrative Conference of the United 

States, S. Doc. 94-266 at 842-43, 1039 n. 51 (1975) quoting Hearings on Revenue Revision 1925 Before the House 

Ways and Means Comm., 69th Cong., 1st Sess., at 8-9 (1925).
5

therein from the Secretary of the Treasury.10 The committees could inspect this information 

through designated examiners or agents and could submit relevant and useful information 

obtained by the committee to the House or Senate. In 1926, the Joint Committee on Internal 

Revenue Taxation was established with the same right to obtain data and inspect returns as the 

House Committee on Ways and Means and the Senate Committee on Finance.11 

Although returns were classified as public records throughout this period, the President, 

through executive order and by Treasury regulations approved by his appointees, controlled 

access to returns and return information other than the access specifically permitted by statute, 

such as to Congress or to State officers. The regulations are of two general types, those allowing 

inspection on a case-by-case basis and those allowing general inspection. On a case-by-case 

basis, every Federal agency could access tax returns in connection with official business, at the 

discretion of the Secretary or Commissioner, via written request by the head of the agency 

detailing why inspection was necessary.

12 Under these regulations, returns were made available 

to a number of agencies, and the returns generally were used for investigative purposes in 

connection with matters within the agency’s jurisdiction.13 The regulations allowing for general 

inspection of tax returns applied to a few specific agencies and provided that the agency could 

obtain returns for given purposes. For example, the Department of Health, Education, and 

Welfare could obtain tax information to administer title II of the Social Security Act.14 Other 

regulations provided access to returns and return information for persons with a material interest 

and for use in legal proceedings where the United States was a party to the proceedings.15

However, perceived executive branch overreach during the 1970s, as described below, led 

Congress to re-examine tax return confidentiality and disclosure. 

1976 Reforms to Section 6103

Congressional interest and inquiries during the 1970s brought out allegations regarding 

impropriety on the part of the White House regarding return information. For example, the 

Watergate hearings revealed that White House Counsel John Dean had sought to use the IRS to 

harass political “enemies.”16 In addition, a former special consultant to President Kennedy 

 10 Revenue Act of 1924, 43 Stat. 253, 293, sec. 257(A).

11 Revenue Act of 1926, 44 Stat. 9, 127-28, sec. 1203(a), (d). The Joint Committee on Internal Revenue 

Taxation was re-named the Joint Committee on Taxation in the 1976 Act. See Pub. L. No. 94-455, sec. 1907(a)(1).

12 See Treas. Reg. sec. 301.6103(a)-1(f) (1975).

13 See Senate Report to accompany H.R. 10612, Tax Reform Act of 1976, S. Rep. No. 94-938 Part I, June 

10, 1976, p. 316 and n. 3.

14 Treas. Reg. sec. 301.6103(a)-100 (1975).

15 See Treas. Reg. sec. 301.6103(a)-1(c), (g) (1975).

16 Senate Select Committee on Presidential Campaign Activities, The Final Report, S. Rep. No. 93-981, at 

pp. 7-9 (1974).
6

received tax returns in 1961 while conducting investigations for the White House.17 This 

publicity regarding possible misuse of return information on the part of the executive branch 

helped provide impetus for the 1976 Act changes to the disclosure rules.18 Congress also noted 

in the legislative history to the 1976 Act that “the IRS has more information about more people 

than any other agency in this country. Consequently, almost every other agency that has a need 

for information about U.S. citizens, therefore, logically seeks it from the IRS. However, in many 

cases the Congress has not specifically considered whether the agencies which have access to tax 

information should have that access.”19

The 1976 Act eliminated executive branch control over access to returns and return 

information and replaced it with a statutory regime governing disclosure.20 In contrast to the 

prior presumption that returns were public records, the 1976 Act provided that returns and return 

information are confidential. The 1976 Act also included a variety of exceptions to this general 

rule. These exceptions allowed disclosure for tax administration purposes, including the 

development of tax policy, as well as for purposes unrelated to the administration of the tax laws. 

The 1976 Act maintained the statutory exception for disclosure to the House Committee 

on Ways and Means, the Senate Committee on Finance, the Joint Committee on Taxation, and 

for other committees that were specially authorized to inspect a return or return information by a 

resolution of the Senate or House, but it amended certain features of the statutory exception.21 In 

enacting these amendments, the legislative history explains: “While the Congress, particularly its 

tax-writing committees, requires access in certain instances to returns and return information in

order to carry out its legislative responsibilities, it was decided that the Congress could continue 

to meet these responsibilities under more restrictive disclosure rules than those provided under 

prior law.”22 For example, the 1976 Act required that a request for disclosure come from the 

chairman of the relevant committee, not the committee itself as under prior law. 

Congress adopted many of the other statutory exceptions to the general rule of 

confidentiality from regulations in existence prior to enactment, such as disclosure to a member 

of a partnership with respect to the partnership’s return and disclosure to the Department of 

Justice for use in grand jury proceedings or litigation if the United States is interested in the 

result.23 The 1976 Act also required the IRS to maintain standardized records on the use and 

 17 Practice by Executive Branch of Examining Individual Tax Returns, Cong. Record, April 16, 1970,

p. 12219.

18 See S. Rep. No. 94-938 Part I, pp. 317-18.

19 Ibid. at p. 317.

20 Pub. L. No. 94-455 (1976), sec. 1202. 

21 Compare sec. 6103(d) (1975) to Pub. L. No. 94-455, sec. 1202 (codified at sec. 6103(f)).

22 S. Rep. No. 94-938 Part I, pp. 320.

23 See, e.g., Treas. Reg. sec. 301.6103(a)-1(c)(1)(iv), (h) (1975).
7

disclosure of returns and return information and to report to Congress annually regarding all 

requests for disclosure and the reasons for such requests.

Since the enactment of the 1976 Act, the general rule that returns and return information 

are confidential has remained, and the basic statutory structure of section 6103 remains largely 

intact. However, additional exceptions to this rule have been added by subsequent changes in 

the law where the need for returns and return information has been determined to outweigh the 

taxpayers’ interest in privacy and other purposes served by nondisclosure.
8 

B. Overview of Present Law and Policy Considerations

Present law

Section 6103 sets forth the general rule that returns and return information are 

confidential and cannot be disclosed unless authorized by specific exceptions under the Code.24 

Criminal and civil sanctions apply to the unauthorized disclosure of returns and return 

information by Federal officers or employees and other persons.25 Section 6103 also imposes 

recordkeeping and safeguard requirements to protect the confidentiality of returns and return 

information.26

Under section 6103, a “return” is defined to include any tax or information return, 

declaration of estimated tax, or claim for refund required by, or provided for, or permitted under 

the provisions of the Code, that is filed with the IRS.27 A “return” encompasses any amendment 

or supplement to the filed return, including any supporting schedules, attachments, or lists which 

are supplemental to, or part of, the filed return. 

“Return information” includes a taxpayer’s identity, the nature, source, or amount of his 

income, payments, receipts, deductions, exemptions, credits, assets, liabilities, net worth, tax 

liability, tax withheld, deficiencies, overassessments, or tax payments.28 Information as to 

whether a taxpayer’s return was, is being, or will be examined is also considered return 

information. Further, the definition of return information broadly includes any other data, 

received by, recorded by, prepared by, furnished to, or collected by the Secretary with respect to 

a return or with respect to the determination of the existence, or possible existence, of liability 

(or the amount thereof) of any person under the Code for any tax, penalty, interest, fine, 

forfeiture, or other imposition, or offense.29 Data that cannot be associated with or otherwise 

24 Sec. 6103(a).

25 Section 7431 provides a civil remedy for unauthorized disclosure or inspection. Section 7213 makes

unauthorized disclosure a felony subject to a fine of up to $5,000 and imprisonment of up to five years. Section

7213A makes unauthorized inspection a misdemeanor subject to a fine of up to $1,000 and imprisonment of up to 

one year. Federal officers or employees shall be dismissed for an offense under sections 7213 and 7213A.

26

 Sec. 6103(p).

27

 Sec. 6103(b)(1). Where the term “Secretary” is used in the Code, the term means the Secretary of the 

Treasury or his delegate. Sec. 7701(a)(11)(B). Delegate is defined as “any officer, employee, or agency of the 

Treasury Department duly authorized by the Secretary of the Treasury directly, or indirectly by one or more 

redelegations of authority, to perform the function mentioned or described in the context.” Sec. 7701(a)(12)(A)(i).

The Commissioner of Internal Revenue has been delegated responsibility for the administration and enforcement of 

the Internal Revenue laws, so references to the Secretary in section 6103 can be read to refer to the IRS. See

Department of the Treasury, Treasury Department Order No. 150-10, April 1982, available at

https://www.treasury.gov/about/role-of-treasury/orders-directives/Pages/to150-10.aspx. 

28 Sec. 6103(b)(2)(A).

29 Return information also includes any part of any written determination or any background file document

relating to such written determination (as such terms are defined in section 6110(b)) which is not open to public

inspection under section 6110; any advance pricing agreement entered into by a taxpayer and the Secretary and any
9

identify a particular taxpayer is not return information. However, the mere removal of the 

taxpayer’s identifying information from a return does not place it beyond the protection of 

section 6103.30 

Section 6103 does not protect copies of returns retained by the taxpayer. The Code 

subjects only that information which is filed with the IRS to the rules of confidentiality.31 For 

that same reason, information collected under grand jury subpoena or by IRS agents assisting in 

a nontax grand jury proceeding that is not filed with the IRS falls outside the definition of return 

information.32

Section 6103 contains thirteen subsections with exceptions to the general rule that returns 

and return information cannot be disclosed. Many of these subsections contain multiple 

subparts. For example, the category of disclosure of returns and return information for purposes 

other than tax administration consists of 22 separate subparagraphs, each covering a different 

purpose. The thirteen general categories of exceptions include disclosure, under certain 

conditions, to:

33

1. a designee of the taxpayer upon the taxpayer’s request or consent;

2. a designated representative of any State agency, body or commission charged with the 

administration of State tax laws, upon the written request of the head of such agency;

3. persons having a material interest in the return;34

 

background information related to such agreement or any application for an advance pricing agreement; and any 

agreement under section 7121 (relating to closing agreements), and any similar agreement, and any background 

information related to such an agreement or request for such an agreement. Sec. 6103(b)(2)(B) through (D).

30 Church of Scientology v. IRS, 484 U.S. 9 (1987).

31 Stokwitz v. United States, 831 F.2d 893 (9th Cir. 1987).

32 Baskin v. United States, 96-2 USTC ¶ 50,424 (S.D. Tex. 1996); Ryan v. United States, 74 F.3d 1161 

(11th Cir. 1996) (presence of IRS special agents assisting a grand jury does not convert grand jury information into 

return information). 

33 These exceptions are contained in subsections (c) through (o) of section 6103. Several of these 

exceptions are discussed in more detail in Part One, C, below.

34 Persons having a material interest in a return include either of the individuals with respect to whom a 

joint return is filed; a member of a partnership in the case of the partnership’s return; a one-percent shareholder, a 

person designated by the board of directors, or an officer or employee designated by a principal officer in the case of 

a corporation’s return; the administrator, executor, trustee, or heir (subject to additional conditions) in the case of an 

estate; and the trustee in a title 11 case in the case of the debtor’s return. For a complete list of persons and 

conditions, see section 6103(e).
10

4. certain Congressional committees;35

5. the President and certain employees of the White House Office as designated by the 

President;

36

6. officers and employees of the Treasury and Justice Departments for purposes of tax 

administration;

7. Federal officers or employees for the administration of nontax criminal laws or to 

investigate or respond to terrorist activities;

8. Federal officers and employees for statistical use;37

9. certain persons for tax administration purposes;38

10. certain persons for purposes other than tax administration;39

11. certain persons with respect to taxpayer identity information; 

 35 The authorized Congressional committees are the Senate Committee on Finance, the House Committee 

on Ways and Means, the Joint Committee on Taxation, and other committees if specially authorized by a resolution 

of the Senate or House, as described in Part One, C, below, and section 6103(f).

36 If the President requests a return or return information under section 6103(g), he must file a quarterly 

report with the Joint Committee on Taxation setting forth the taxpayer, the return or return information involved, 

and the reason for the request. Sec. 6103(g)(2).

37 Authorized Federal officers and employees for statistical use include the Department of Commerce for 

purposes of structuring the censuses and national economic accounts, the Federal Trade Commission for the purpose 

of legally authorized economic surveys of corporations, the Department of Treasury for the purpose of economic or 

financial forecasts, the Department of Agriculture for purposes of the census of agriculture; and the Congressional 

Budget Office for purposes of modeling of the Social Security and Medicare programs. See sec. 6103(j).

38 Disclosure to certain persons for tax administration purposes includes disclosure of accepted offers-incompromise to members of the general public, disclosure of the amount of an outstanding obligation secured by a 

notice of lien to any person who has a right in the subject property, disclosure to a competent authority of a foreign 

government under a tax convention, disclosure to State agencies regulating tax return preparers regarding identity 

information and whether certain penalties have been assessed against such preparer, and disclosure to the 

Department of State for purposes of passport revocation for a seriously delinquent tax debt under section 7345. For 

a complete list of persons and conditions, see section 6103(k).

39 Disclosure to certain persons for purposes other than tax administration includes disclosure to the Social 

Security Administration for purposes of administration of the Social Security Act; disclosure to the Department of 

Labor and Pension Benefit Guaranty Corporation for purposes of administration of the Employee Retirement 

Income Security Act of 1974; disclosure to the head of a Federal agency administering a Federal loan program 

regarding whether the applicant for a loan has a tax delinquent account; and disclosure to Federal, State, and local 

child support enforcement agencies regarding an individual with respect to whom child support obligations are 

sought to be established or enforced. For a complete list of persons and conditions, see section 6103(l).
11

12. contractors for purposes of tax administration; and

13. certain other persons with respect to certain taxes.

Section 6103(p) requires the IRS to keep a standardized system of permanent records on 

the use and disclosure of returns and return information.40 However, these recordkeeping 

requirements do not apply in certain situations, such as returns or return information open to the 

public generally, disclosures to the Department of Treasury or Department of Justice for tax 

administration and litigation purposes, and taxpayer consent disclosures.41 Each year, the IRS is 

required to furnish to the Joint Committee on Taxation for disclosure to the public a report of all 

agencies receiving returns and return information, the number of cases in which disclosures were 

made to them during the year, and the general purposes for which the requests were made.42 As 

shown in Appendix C, there were approximately 11 billion disclosures made that were required 

to be accounted for in 2017. Of these disclosures, 9.2 billion were made to States. An additional 

92 million disclosures were made to the U.S. Government Accountability Office (“GAO”) as an 

agent to the Congressional committees pursuant to section 6103(f).

The Freedom of Information Act (“FOIA”), enacted in 1966, also is relevant to disclosure 

of returns and return information.43 While the purpose of section 6103 is to restrict access to 

returns and return information, the basic policy of FOIA favors public disclosure. Unless the 

requested material falls within one of nine statutory exemptions, FOIA requires that records and 

material in the possession of Federal agencies be made available on demand to any member of 

the general public.44 In general, FOIA provides that any person has a right of access to Federal 

agency records, but that right is subject to specified exemptions and exclusions.45 Returns and 

return information that cannot be disclosed under section 6103 also cannot be disclosed under 

FOIA.46 However, persons seeking access to information have used FOIA as an alternative 

method to attempt to compel disclosure of information protected under section 6103.47

 40 Sec. 6103(p)(3)(A).

41 See sec. 6103(p)(3)(A) for a complete list of exceptions to the recordkeeping requirement.

42 See sec. 6103(p)(3)(C).

43 5 U.S.C. sec. 552.

44 See NLRB v. Robbins Tire & Rubber Co., 437 US 214, 220 (1978).

45 5 U.S.C. sec. 552(b), (c).

46 See 5 U.S.C. sec. 552(b)(3) (exemption 3 of FOIA, which allows the withholding of information 

prohibited from disclosure by another statute if certain requirements are met); see also Tax Analysts v. IRS, 117 F.3d 

607, 611 (D.C. Cir. 1997) (holding that section 6103 is the type of nondisclosure statute contemplated by FOIA 

exemption 3).

47 See, e.g., Electronic Privacy Information Center v. Internal Revenue Service, 910 F.3d 1232 (D.C. Cir. 

2018) (plaintiff sought President’s individual income tax returns through a FOIA request).
12

Policy Considerations

Determining whether to allow disclosure of returns and return information involves a 

balancing of sometimes competing policy objectives.48 In support of confidentiality are a 

taxpayer’s right to privacy, the concern that disclosure will undermine voluntary compliance, the 

belief that the government should not disclose information that taxpayers are required by law to 

provide, and concerns regarding misuse of the information. On the other hand, a variety of State 

and Federal agencies seek access to Federal returns and return information in order to monitor 

compliance with both tax and nontax laws. In some cases, Federal returns and return 

information may be the best source of information needed by the agency.

The present-law rules regarding confidentiality and disclosure of returns and return 

information reflect a balancing of these competing policy objectives. As described above, the 

basic policy embodied in section 6103 is that returns and return information are confidential, 

subject to exceptions where the need for returns and return information outweighs the policy of 

confidentiality. While providing access to returns and return information in certain cases, 

section 6103 attempts to guard confidentiality by providing access only to the extent necessary 

and by applying safeguards to prevent the misuse or subsequent disclosure of the information.

As noted above, section 6103 has many exceptions to the general rule that returns and 

return information are confidential. The next section discusses three of these exceptions: (1) 

disclosures to Congress; (2) disclosures to the Department of Justice and other agencies for tax 

administration and nontax criminal law enforcement; and (3) disclosure pursuant to a taxpayer’s 

consent.

 48 For a discussion of some of the policy considerations, see S. Rep. No. 94-938, Part I, p. 316-17 and Joint 

Committee on Taxation, General Explanation of the Tax Reform Act of 1976 (JCS-33-76), December 1976,

pp. 314-15.
13

C. Disclosure to the Legislative and Executive Branches and by Consent

1. Disclosures to Congress

Section 6103(f) provides Congressional committees access to returns and return 

information under certain conditions and restrictions. 

Tax committee authorization

Upon written request from the chairman of the House Committee on Ways and Means, 

the chairman of the Senate Committee on Finance, or the chairman of the Joint Committee on 

Taxation, the Secretary (IRS) shall furnish such committee with any returns and return 

information specified in such request.49 Unless the taxpayer consents otherwise, a return or 

return information that can be associated with, or otherwise identifies, directly or indirectly, a 

particular taxpayer shall be furnished to such committee only in closed executive session. The 

IRS also must disclose returns and return information upon the written request of the Chief of

Staff of the Joint Committee on Taxation.50

Section 6103 authorizes the chairman of the House Committee on Ways and Means, the 

chairman of the Senate Committee on Finance, the chairman of the Joint Committee on Taxation, 

and the Chief of Staff of the Joint Committee on Taxation to designate examiners and agents to 

inspect returns and return information.51 For example, certain employees of the GAO have been 

designated as agents for purposes of conducting certain audits and investigations. 

Any return or return information obtained by or on behalf of the Senate Committee on 

Finance or the House Committee on Ways and Means may be submitted by the committee to 

either the Senate or the House of Representatives, or to both.52 Such submission does not require 

the Senate or House of Representatives to be sitting in closed executive session. 

Non-tax committee authorization

By a resolution of the Senate or House of Representatives, other committees, or dulyauthorized subcommittees, may be specially authorized to inspect returns and return 

information.53 The resolution must specify the purpose for which the return or return 

information is to be furnished and that such information cannot be reasonably obtained from any 

other source. Then, upon written request of the committee chair, the IRS will provide the return 

 49 Sec. 6103(f)(1).

50 Sec. 6103(f)(2). 

51 Sec. 6103(f)(4)(A).

52 Ibid.

53 Sec. 6103(f)(3). Concurrent resolutions are required for joint committees other than the Joint Committee 

on Taxation.
14

or return information to the committee when sitting in closed executive session. Unlike the tax 

committees, other committees are permitted a maximum of four agents or examiners designated 

or appointed in equal numbers by the chairman and ranking minority member of such committee 

or subcommittee to inspect returns and return information on its behalf.54

Such other committees may submit returns or return information to the Senate or House 

of Representatives, or to both. However, any return or return information that identifies, directly 

or indirectly, any taxpayers may be furnished to the Senate or House of Representatives only in 

closed executive session unless the taxpayer consents to the disclosure.55

2. Disclosures to the Department of Justice and other agencies

Section 6103 provides several exceptions to allow the disclosure of returns and return 

information to the Department of Justice and other agencies for tax administration purposes and 

for the enforcement of Federal nontax criminal laws.

Disclosure for tax administration purposes

In matters involving tax administration, section 6103(h)(2) permits certain officers and 

employees of the Department of Justice (including United States attorneys) to have access to 

returns and return information for purposes of Federal grand jury proceedings or proceedings 

before any Federal or State court or preparation for such proceedings (or investigations which 

may result in such a proceeding). The disclosure is limited to officers or employees personally 

and directly engaged in, and solely for the use in, the aforementioned proceedings or preparation 

for such proceedings. In order to receive a taxpayer’s return or return information, one of the 

following three requirements must be met:

1. The taxpayer is or may be a party to the proceeding or the proceeding arose out of or 

in connection with determining the taxpayer’s civil or criminal liability, or the 

collection of such civil liability, as imposed by the Code;

2. The treatment of an item reflected on the return is or may be related to the resolution 

of an issue in the proceeding or investigation; or 

3. Such return or return information relates or may relate to a transactional relationship 

between a person who is or may be a party to the proceeding and the taxpayer which 

affects, or may affect, the resolution of an issue in such proceeding or investigation.56

Under the provision, the Department of Justice may have access to the return and return 

information of third parties as well as of the taxpayer who is a party to the proceeding.

 54 Sec. 6103(f)(4)(B).

55 Ibid.

56 Sec. 6103(h)(2)(A), (B), and (C).
15

The Department of Justice may secure the returns and return information described above 

for its use in tax administration proceedings via two methods. First, on its own motion, the IRS 

may make disclosures to the Department of Justice for cases the IRS has referred to the 

Department of Justice, and for cases described in subchapter B of Chapter 76 of the Code (e.g., 

civil actions for refund, unauthorized disclosure of returns and return information, or 

unauthorized collection actions).57 Second, the Department of Justice can obtain returns and 

return information for tax administration cases initiated by the Department of Justice (rather than 

referred to the Department of Justice by the IRS).58 Where the Department of Justice initiates 

the case, the Department of Justice must make a written request that (1) identifies the person 

whose return or return information is sought, and (2) sets forth the need for the disclosure. The 

request must be made by the Attorney General, Deputy Attorney General, or Assistant Attorney 

General.

A return or return information may be disclosed in a Federal or State judicial or 

administrative proceeding pertaining to tax administration if requirements similar to, but more 

restrictive than, the requirements for disclosure noted above are met.59

Disclosure for enforcement of nontax criminal law

In nontax criminal cases, any return and return information with respect to any specified 

taxable period is open for inspection pursuant to and upon the grant of an ex parte court order.60 

The return or return information may be inspected by or disclosed to a Federal officer or 

employee who is personally and directly engaged in any judicial or administrative proceeding 

pertaining to the enforcement of a specifically designated Federal criminal statute to which the 

United States or a Federal agency is or may be a party, any investigation which may result in 

such a proceeding, or any Federal grand jury proceeding pertaining to enforcement of such 

criminal statute solely for the use in such preparation, investigation, or grand jury proceeding. 

Only the Attorney General, Deputy Attorney General, Associate Attorney General, Assistant 

Attorney Generals, United States Attorneys, Independent Counsels, or an attorney in charge of 

an organized crime strike force may authorize an application for the order.61

 57 Sec. 6103(h)(3)(A).

58 Sec. 6103(h)(3)(B).

59 Sec. 6103(h)(4). For example, rather than using the words “is or may be,” “is” is the standard for 

disclosure in a judicial or administrative proceeding related to tax administration. See Sec. 6103(h)(4)(B)(“the 

treatment of an item reflected on such return is directly related to the resolution of an issue in the proceeding”). In 

addition, returns and return information may be disclosed in such proceedings to the extent required by order of a 

court pursuant to section 3500 of title 18, United States Code, or rule 16 of the Federal Rules of Criminal Procedure, 

such court being authorized in the issuance of such order to give due consideration to congressional policy favoring 

the confidentiality of returns and return information. Sec. 6103(h)(4)(D). 

60 Sec. 6103(i)(1). Because the order is ex parte, meaning it is done for the benefit of one party without 

notice to the other party, the subject of the investigation has no rights of notice or participation in the process. 

61 Sec. 6103(i)(1)(B).
16

For a judge or magistrate to grant such an order, the application must demonstrate that (1) 

there is reasonable cause to believe, based upon information believed to be reliable, that a 

specific criminal act has been committed; (2) there is reasonable cause to believe that the return 

or return information is or may be relevant to a matter relating to the commission of such act; (3) 

the return or return information is sought exclusively for use in a Federal criminal investigation 

or proceeding concerning such act; and (4) the information sought cannot reasonably obtained, 

under the circumstances, from another source.

Without a court order, Federal agencies can obtain return information (other than 

“taxpayer return information” i.e., information received from a source other than the taxpayer or 

his or her representative62) upon written request that meets certain requirements. For nontax 

criminal purposes, the head of a Federal agency and other persons specifically identified by 

section 6103 may make a written request for return information.63 The written request must

contain: the taxpayer’s name and address; the taxable period or periods for which the 

information is sought; the statutory authority under which the criminal investigation or 

proceeding is being conducted; and the specific reasons why such disclosure is or may be 

relevant to the investigation. The requesting agency does not have to demonstrate that the 

information sought is not reasonably available elsewhere. 

Section 6103 permits the IRS to disclose return information (other than taxpayer return 

information) which may constitute evidence of a crime.64 The IRS may make the disclosure in 

writing to the head of a Federal agency charged with enforcing the laws to which the crime 

relates. The IRS may also disclose return information to apprise appropriate officials of 

emergency circumstances and under special rules disclosures made with respect to terrorist 

activities.

65

3. Disclosures made with the consent of the taxpayer

Section 6103(c) allows the IRS to disclose returns and return information to a third party 

designated by the taxpayer in a request for or consent to such disclosure, subject to the 

requirements of the applicable Treasury regulations.66 It also permits disclosure by the IRS to 

any other person at the taxpayer’s request to the extent necessary to comply with the taxpayer’s

 62 “Taxpayer return information” is specifically defined as “return information . . . which is filed with, or 

furnished to, the Secretary by or on behalf of the taxpayer to whom the return information relates.” Sec. 6103(b)(3). 

For this purpose, a taxpayer’s identity is not treated as “taxpayer return information.” Sec. 6103(i)(2)(C).

63 Sec. 6103(i)(2).

64 Sec. 6103(i)(3)(A).

65 Sec. 6103(i)(3)(B) and (C).

66 See Treas. Reg. sec. 301.6103(c)-1 for the requirements for a valid consent or designation. IRS Form 

8821, Tax Information Authorization, may be used by a taxpayer to provide consent to the disclosure of tax 

information. However, a request or consent may be nonwritten if the requirements of the Treasury regulation are 

met.
17

request to such other person for information or assistance. The IRS is not obligated to disclose 

information if it determines that such disclosure would seriously impair Federal tax 

administration.67 

The taxpayer and any other person with a material interest may execute a consent to 

disclose information to third parties.68 Generally if the taxpayer is a legal entity, any officer of 

the entity with authority under applicable State law to legally bind the entity may execute a 

consent. In the case of a partnership return, the IRS will accept consent from any person who 

was a partner during any part of the period covered by the return.69 A taxpayer’s representative 

or power of attorney may not execute a consent for disclosure unless the designation of 

representation or power of attorney specifically delegates such authority.70 Third parties eligible 

to be designated to receive the return information include individuals, trusts, estates, 

corporations, partnerships, government agencies, or the general public.71 When disclosures are 

to be made in a public forum, the request for disclosure must describe the circumstances 

surrounding the public disclosure, for example, for a congressional hearing, in a judicial 

proceeding, or to the media, and the dates for disclosure.

Although section 6103(g)(2) authorizes a duly authorized representative of the Executive 

Office of the President or the head of an agency to request certain return information relating to 

the tax compliance of a potential appointee to an executive or judicial branch position, tax 

background checks are generally performed by obtaining written authorization for disclosure 

from the potential appointee pursuant to section 6103(c).72 

 67 Sec. 6103(c).

68 Treas. Reg. sec. 301.6103(c)-1(e)(4). See sections 6103(e)(1) through (5), defining persons with a 

material interest.

69 See sec. 6103(e)(1)(C).

70 Treas. Reg. sec. 301.6103(c)-1(e)(4). IRS Form 2848, Power of Attorney and Declaration of 

Representative, may be used by a taxpayer to authorize an individual to represent the taxpayer before the IRS.

71 Treas. Reg. sec. 301.6103(c)-1(e)(3).

72 Internal Revenue Service, Internal Revenue Manual, Tax Check Reports on Federal Appointees,

Ch. 11.3, sec. 11.3.31 (October 13, 2017).
18

PART II: PRESIDENT AND VICE PRESIDENT TAX RETURNS

A. IRS Mandatory Examination of the President’s and Vice President’s

Individual Income Tax Returns

1. Overview of the IRM

The IRM is the primary, official compilation of instructions to employees that relate to 

the administration and operation of the IRS.

73 The IRM’s text and exhibits are separated into 39 

parts, which cover various subject matters (e.g., how to audit tax returns, collect taxes, process 

returns, and assess penalties). The parts are then divided into chapters that, in turn, are separated

into sections and subsections.

The IRM is primarily used by the IRS as a source of approved policies to carry out its

responsibilities in administering the tax laws and other obligations of the IRS consistently and 

fairly to all taxpayers.74 However, the IRM is not law, and the procedures set forth within it are 

not mandatory or binding on the IRS.75 

 73 IRM 1.11.2.2; Michael I. Saltzman, Leslie Book, IRS Practice and Procedure (Rev. 2nd 3d. (2019), par. 

3.04[6]). The IRM fulfills the IRS’s FOIA obligation imposed on each agency to maintain and make available for 

public inspection records of policies, authorities, procedures, and organizational operations. 5 U.S.C. sec. 

552(a)(2)(c); IRM 1.11.6.1.2; IRM 1.11.2.1.2. The IRM in its current form is available on the IRS’s website at 

https://www.irs.gov/irm. Not all sections of the IRM are made public, such as information designated as “Official 

Use Only.” Information carries such designation when it requires protection from the public due to the risk and 

magnitude of loss or harm to the IRS or the privacy to which individuals are entitled under the Privacy Act (5 U.S.C. 

sec. 552). IRM 1.11.2.5.3.

74 IRM 1.11.2.2.

75 See, e.g., Shwarz v. United States, 234 F.3d 428, 433-34 (9th Cir. 2000); United States v. McKee, 192 

F.3d 535, 540-41 (6th Cir. 1999) (internal citations omitted); Whiting v. United States, 2016 U.S. Dist. LEXIS 

98633, CV 15-01472-AB (DTBx), at *9-10 (U.S. Dist. Ct., June 21, 2016). Taxpayers have generally been 

unsuccessful in raising challenges based on an IRS employee’s failure to follow or otherwise act in compliance with 

provisions in the IRM based on violations of constitutional rights. See United States v. Caceres, 440 U.S. 741, 743, 

754-55 (1979) (the Supreme Court refused to exclude taped conversations obtained in violation of an IRM provision 

that required Justice Department approval for such actions. The Court concluded that none of defendant’s 

constitutional rights had been violated, either by the actual recording or by the IRS’s violation of its own regulations 

and held that the evidence was not required to be excluded); United States v. Peters, 153 F.3d 445, 446, 452-53 (9th 

Cir. 1998) (the Ninth Circuit refused to suppress evidence obtained by an investigation not accomplished in 

accordance with the IRM); United States v. Rutherford, 555 F.3d 190, 195-96 (6th Cir. 2009) (the Sixth Circuit 

refused to exclude evidence obtained in violation of an IRM provision. The Court reasoned that an IRS employee’s 

failure to refer an investigation to the fraud unit after a “firm indication” required such was not on its face a violation 

of the taxpayer’s constitutional rights, even though such action was in violation of the IRM). 
19

The IRS reviews the IRM annually to ensure its accuracy and to implement any necessary 

changes.76 Updates generally reflect changes related to the issuance of new or modified 

Treasury regulations, newly enacted legislation, IRS guidance, or employee recommendations.77

2. IRM provisions relating to the President’s and Vice President’s individual income tax 

returns

In general

The IRM provides detailed instructions relating to processing, safeguarding, and auditing 

all taxpayer returns. The IRM also contains a specific set of instructions for the individual 

income tax returns of the President and Vice President of the United States.78 

Generally, all individual and business tax returns received by the IRS go through the 

“processing pipeline.”79 Returns are sorted, marked with identifying tracking numbers, 

processed for accuracy, and refunds are issued as necessary. Even if information reported on a 

return appears accurate, the IRS may still perform an audit.80 An audit is an examination of an 

individual’s or business’s tax return and related account and financial information to ensure 

information is reported correctly under applicable tax laws and to verify the reported amount of 

tax is correct.81

An audit is generally conducted through written correspondence, interviews, and/or field 

examinations.82 The approach chosen depends on the complexity of the tax return. At the 

conclusion of the audit, the IRS either accepts the return as filed or determines there is a 

deficiency. The taxpayer is provided a copy of the report detailing the IRS’s findings from the 

 76 IRM 1.11.2.2.

77 IRM 1.11.2.2.2. When immediate, time-sensitive, or temporary instructions are needed, the IRS will 

issue interim guidance to modify a procedure in a currently published IRM section. IRM 1.11.2.2; IRM 1.11.10. 

An IRS employee can request a new or revision to an IRM chapter, section, or title. IRM 1.11.2.4.1 & Ex. 1.11.2-3. 

The request then undergoes a multi-step review prior to publication. IRM 1.11.9.2.

78 IRM 3.28.3.1; IRM 3.28.3.2.

79 Information on the processing pipeline is available at 

https://www.irsvideos.gov/Professional/IRSWorkProcesses/SubmissionProcessingPipeline.

80 IRM 4.1.3.2. Typically, a computer process assigns a return a numeric score based on confidential 

mathematical formulas that correspond to its audit potential, known as the Discriminant Index Function. Generally, 

the higher the Discriminant Index Function score, the greater the audit potential. Returns with a Discriminant Index 

Function score higher than an annually established cutoff then undergo manual classification by IRS examiners. 

This manual classification controls which returns are audited. 

81 Information on IRS audits is available at https://www.irs.gov/businesses/small-businesses-selfemployed/irs-audits.

82 Michael I. Saltzman, Leslie Book, IRS Practice and Procedure (Rev. 2nd 3d. (2019), par. 8.01[2]); IRM 

4.2.2; IRM 4.2.6.
20

audit, which includes the appropriate actions available to the taxpayer based on the IRS’s 

conclusions. 

President’s and Vice President’s individual income tax returns

The President’s and Vice President’s individual income tax returns83 are subject to 

different processing, safeguarding, and auditing rules than other tax returns.

84 The President’s 

and Vice President’s individual income tax returns are processed as follows. The returns are 

required to be mailed to the Field Director at the Austin Submission Processing Campus, as 

opposed to the service center location based on their residence.85 The Field Director of Austin, 

or a designated subordinate, will process the returns.

86 The returns are processed according to 

processing procedures applicable to all taxpayers and entities.87 Each original processed income 

tax return is then mailed to the Deputy Commissioner for Services and Enforcement88 where it 

becomes a permanent record of the National Archives.89 

The IRM outlines detailed procedures to ensure the privacy and safekeeping of the 

President’s and Vice President’s individual income tax returns while in IRS control.90

Once the President’s and Vice President’s individual income tax returns are processed, 

they undergo a mandatory examination.91 This examination originated in, or around, April 1977, 

 83 Other returns, including gift and estate tax returns, are processed in accordance with the same 

procedures relating to all taxpayers. IRM 4.2.1.11.

84 The IRM provisions relating to the President’s and Vice President’s returns are provided in their entirety 

in Appendix B.

85 IRM 3.28.3.2.

86 Ibid.

87 IRM 3.28.3.4.

88 IRM 3.28.3.4.1.

89 IRM 3.28.3.2. The returns are subject to the disclosure limitations of section 6103. See 

https://www.irs.gov/pub/irs-utl/records-cntrl-Sch-d2990-1.pdf. See also sec. 6103(l)(17).

90 IRM 4.2.1.11. The locations of the President’s and Vice President’s income tax returns are monitored at 

all times, the returns must be kept in an orange folder (the highest priority designation under the IRS color scheme), 

and the returns can only be viewed by authorized IRS employees and when not being worked on, are to be secured 

in a drawer or cabinet. IRM 4.1.5.2.5; IRM 4.8.4.2.5.

91 Regardless of the Discriminant Index Function score, the returns are examined. See generally, IRM 

3.28.3; IRM 3.28.3.4.3. The IRM uses the words audit and examination interchangeably throughout the IRM, 

including in the various provisions relating to the President’s and Vice President’s income tax returns. See 

Appendix B.
21

and applies to returns filed from 1976 forward.92 IRS spokesperson Leon Levine stated that the 

IRS added this policy to the IRM on its own initiative “in the interest of sound tax 

administration.”93 The IRS rationalized that “automatically auditing the returns of the President 

and Vice President . . . removes from any particular employee of the IRS the necessity of having 

to make a decision as to whether to audit the particular returns involved.”94 The Carter 

administration endorsed this policy and commented that it “helps to allay any concerns in the 

public about the President’s payments of taxes.”95

The IRM provides various steps for the IRS to take before the audit of the President’s and 

Vice President’s individual income tax returns begins. The Small Business/Self-Employed 

Director of Examination is responsible for assigning and transferring the tax returns to a 

Planning and Special Programs Territory Manager who then assigns the audit responsibility to a 

group of auditors within 10 business days.96 The audit of the President’s and Vice President’s 

individual income tax returns is conducted in a process similar to the audit of any taxpayer, as 

discussed above.97 The President’s and Vice President’s audit and associated investigation, 

return adjustments, and conclusion are protected “return information” and remain confidential.98

 92 “IRS auditing Carter, Mondale tax returns,” Chicago Tribune, June 21, 1977; Bill Curry, “Yearly Audits 

Set for Carter, Mondale,” Washington Post, June 21, 1977; “President, Vice President to Have Annual Tax Audits,” 

Los Angeles Times, June 21, 1977.

93 See supra note 78, Chicago Tribune (“[T]he decision was made by the IRS but refused to say whether it 

was at [President] Carter’s request.”).

94 Ibid. (quoting IRS spokesperson Leon Levine).

95 See supra note 78, Washington Post (quoting White House press secretary Jody Powell).

96 IRM 3.28.3.4.3; IRM 4.2.1.11.

97 Ibid. The IRS also audits its employees’ returns per its comprehensive employee tax compliance 

program which subjects all employees to examination, under reporting, and annual delinquency check procedures. 

IRM 4.2.6. The audit of an IRS employee is performed in a manner similar to the audit of any taxpayer but it is 

done on an expedited basis and in accordance with special safeguarding procedures. Ibid. 

98 See generally, sec. 6103. 
22

The IRM provides that IRS employees must never initiate, terminate, or in any way 

modify their work on the President’s and Vice President’s individual income tax returns based on 

requests from Executive Branch employees.

99 Along similar lines, the Code generally prohibits 

any applicable person (including the President, Vice President, and any employee of the 

executive office of the President or the Vice President) from requesting that any officer or 

employee of the IRS conduct or terminate an audit or otherwise investigate or terminate the 

investigation of any particular taxpayer with respect to the tax liability of that taxpayer.100

Following the audit, the President’s and Vice President’s individual income tax returns 

undergo a final mandatory review by the Employee Audit Reviewer at Baltimore Technical 

Services.101 The final mandatory review verifies the audit was conducted in accordance with 

established procedures and the appropriate conclusion were reached. Following this review, the 

processing and auditing of the President’s and Vice President’s individual income tax returns is 

complete.102 There is no requirement to make these mandatory reviews public and such 

information generally is treated as confidential under section 6103. 

 99 IRM 4.10.2.2.3 (the IRM specifically mentions requests from the President, Vice President, employees 

of the executive offices of the President or Vice President, or any other cabinet level official with the exception of 

the Attorney General. Any such requests must be reported to the Treasury Inspector General for Tax 

Administration). 

100 Sec. 7217. Any IRS officer or employee receiving a request to conduct or terminate an audit of any 

taxpayer is required to report the request to the Treasury Inspector General for Tax Administration. Ibid.

101 IRM 4.2.1.11; IRM 4.8.4.2.5; and IRM 4.8.1.4.

102 IRM 4.2.1.11. 
23

B. Congressional Investigations of Federal Tax Returns

of Presidents, Vice Presidents and Nominees

This section recounts several instances in which Congress reviewed the Federal tax 

information of individual public officials as part of its duties prior to the various legislative and 

administrative changes described above. During the short period in 1973 and 1974 in which both

Vice President Spiro Agnew and President Richard Nixon resigned, questions about the tax 

compliance of the President, Vice President and their successors became an issue of public 

concern. Mr. Nixon publicly requested an independent investigation of his returns by the Joint 

Committee on Internal Revenue Taxation. The resignation of Mr. Agnew and the subsequent 

resignation of Mr. Nixon also meant that both chambers of Congress were required for the first 

time to exercise their authority under Amendment XXV of the U.S. Constitution to fill a vacancy 

when the office of Vice-President is vacant. As part of those duties, Congress undertook a 

review of the tax returns and compliance of Gerald Ford (nominated to replace Mr. Agnew) and 

of Nelson Rockefeller (nominated to replace Mr. Ford upon Mr. Ford's elevation to President 

after the resignation of Mr. Nixon). The process, scope and conclusions of these Congressional 

inquiries into the tax matters of Messrs. Nixon, Ford, and Rockefeller are generally described

below. 

1. Investigation of President Nixon’s Federal income tax returns 

In the summer of 1973, concerns about the tax compliance of both Mr. Nixon and Mr. 

Agnew became an issue of public concern. First, in the course of the hearings of the Select 

Committee on Presidential Campaign Activities (the Watergate Committee)103 and in related 

civil litigation, there were references to a previously undisclosed gift of Nixon’s presidential 

papers to the National Archives. Questions about the bona fides of such a gift, its reported value 

in excess of $500,000, and its tax consequences were soon raised, including speculation that Mr. 

Nixon may have paid little income tax during his years in office.104 Second, in August 1973, 

reports surfaced that Mr. Agnew was under criminal investigation for activities while governor 

of Maryland prior to becoming Vice President in 1969. He resigned approximately two months 

later, on October 10, 1973, as part of an agreement under which he agreed to resign and not to 

contest a single charge of tax evasion in return for the government agreeing not to pursue the 

other charges. He entered his plea of nolo contendere in Federal court shortly after the 

 103 The Select Committee was formed pursuant to Senate Resolution 60, approved unanimously on 

February 7, 1973, to investigate campaign activities related to the presidential election of 1972. See, Senate 

Resolution 60, 93d Congress, available at https://www.congress.gov/bill/93rd-congress/senate-resolution/60. Public 

hearings began in May 1973. Senate Select Committee on Presidential Campaign Activities, The Final Report,

S. Rep. No. 93-981, at pp. xxix (1974).

104 Nick Kotz, “Nixon Gift Raises Questions,” The Washington Post, p. 10, June 10, 1973. A more 

detailed recounting of the details surrounding the Agnew plea agreement can be found in “Agnew: Second Vice 

President in U.S. History to Resign.” CQ Almanac 1973, 29th ed., 1054-59. Washington, DC: Congressional 

Quarterly, 1974, available at http://library.cqpress.com/cqalmanac/cqal73-867-26366-1225812.
24

resignation, on the same date, and the court entered its judgment of a felony conviction and 

sentenced him to three years on probation and a fine of $10,000.105 

As a consequence, public interest in Mr. Nixon’s taxes intensified through autumn of 

1973, during which reports were published that appeared to be based on confidential information 

that may have been leaked from within the IRS. Mr. Nixon generally denied any impropriety 

with respect to his taxes. In a question and answer session before a meeting of newspaper editors 

in November 1973, he addressed the public interest in knowing whether or not the President had 

complied with the tax laws, acknowledged that his tax liabilities for 1970-1971 were “nominal” 

and announced his intention to publish additional information about his personal finances and tax 

compliance in the near future.106 Shortly thereafter, he invited Congressional inquiry into his tax 

returns. 

In a letter to Chairman Wilbur D. Mills dated December 8, 1973, Mr. Nixon noted that he 

sought “... to answer these questions and to dispel public doubts,” and asked that the Joint 

Committee on Internal Revenue Taxation (“Joint Committee”) conduct an independent 

investigation. He identified two issues as the subject of the requested investigation, stating, “The 

IRS has also reviewed these items and has advised me that they were correctly reported.” The 

two issues were the deduction for the aforesaid donation of papers and memorabilia and 

treatment of the disposition of 23 acres of his real estate in San Clemente, California. His letter 

to Chairman Mills included his Federal income tax returns for taxable years 1969 through 1972, 

along with copies of his real and property taxes, and an analysis of finances from January 1, 

1969, through May 1973. The letter also included Mr. Nixon’s promise to pay any additional tax 

that may be due.107 

 105 James N. Naughton, Agnew Quits Vice Presidency and Admits Tax Evasion in “67” New York Times, 

page 1, (Oct. 11, 1973). Archived copy available at 

http://movies2.nytimes.com/learning/general/onthisday/big/1010.html#article. 

106 See, House Judiciary Committee, Statement of Information on Hearings before the Committee on the 

Judiciary, House of Representatives, pursuant to H. Res. 803, A Resolution Authorizing and Directing the 

Committee on the Judiciary to Investigate whether Sufficient Grounds Exist for the House of Representatives to 

Exercise its Constitutional Power to Impeach Richard M. Nixon, President of the United States,” 93d Congress, 2d 

sess., (1974) Book X, pp. 17-18 (a description of the sequence of events that led the IRS to reopen the audits of the 

1971 and 1972 returns on December 7, 1973) and pp. 32-33 (a partial transcript of the President’s remarks before the 

Associated Press Managing Editors Association on November 17, 1973, from volume 9 of Presidential Documents, 

pp. 1349-1350). For a full description of the press interest in Mr. Nixon’s taxes, see Joseph J. Thorndike, “JCT 

Investigation of Nixon’s Tax Returns,” U.S. Capital Historical Society Symposium on The History and Role of the 

Joint Committee on Taxation, February 2016, available at https://uschs.org/explore/historical-articles, reprinted at 

151 Tax Notes 1527. 

107 The letter is reproduced at pages 1-2 of the report submitted by the Joint Committee staff. The full 

Joint Committee staff report, including all tax returns and exhibits, was published by the Joint Committee by 

transmitting the report for publication as a report of the Senate. In its letter of transmittal, the Joint Committee 

stated that in releasing the report it was not expressing its own views on the report nor had it reached any

conclusions about the report. See, “Examination of President Nixon’s Tax Returns for 1969 through 1972 prepared 

for the Joint Committee on Internal Revenue Taxation by its staff,” (JCS 9-74), published as Senate Report 93-768, 

April 3, 1974 (hereinafter “Nixon Report”). 
25

The members of the Joint Committee met in executive session to decide how to respond. 

Due to the interrelatedness of items reported on a tax return, and in light of the great number of 

questions raised publicly about Mr. Nixon’s returns, they decide that a thorough investigation of 

the returns was appropriate and could not be limited to the two issues identified in Mr. Nixon’s 

letter. The Committee agreed that the investigation would result in a report to the both Mr. 

Nixon and Congress. The Joint Committee instructed the staff to conduct a thorough 

examination of each of the returns for years 1969 through 1972, and prepare a report to the Joint 

Committee. 

The Nixon Report was submitted to the Joint Committee on April 3, 1974. As explained 

therein, the work of the Joint Committee staff did not attempt to draw conclusions about the 

appropriateness of penalties against Mr. Nixon or his advisers.108 The work proceeded with the 

cooperation of the Mr. Nixon’s attorneys and in coordination with the IRS, but without access to 

Mr. Nixon himself. The IRS had begun a formal audit of the return for 1970 and reopened the 

tax years 1971 and 1972 at about the same time as the Joint Committee staff investigation.

Although they on occasion exchanged information or conducted joint interviews, the Joint 

Committee staff and IRS reached their conclusions independently of one another. The Joint 

Committee had no authority to assess tax or require payment of tax consistent with any of its 

recommendations and calculations. 

The Nixon Report concluded that numerous items were incorrectly reported on the 

returns filed by Mr. and Mrs. Nixon, including --

• gifts of presidential papers,

• purchase of property at San Clemente and subsequent sale of a portion thereof to the 

B&C Investment Company,

• nonrecognition of gain on the 1969 sale of their personal residence in New York City, 

• itemized deductions for business use of their residence,

• depreciation of certain furniture and expenses of official presidential functions,

• sale of Florida land,

• personal use of government aircraft by their family and their friends,

• expenditures of Federal funds at their properties in Key Biscayne and San Clemente,

• sales tax deduction, 

• gasoline tax deduction, and 

• miscellaneous items.

In its discussion of each of these areas, the Joint Committee staff identified the potential 

factual and legal issues, followed by its analysis and recommendations. In each area, the staff 

 108 Nixon Report, at page 4. 
26

concluded that there were errors that, with several minor exceptions, had resulted in 

underreporting of the taxes for the years under investigation. The Nixon Report includes a 

schedule summarizing the type and amount of adjustment to each erroneous item, and shows 

possible deficiencies in tax and interest totaling $477,431 through the date of the report.109 The 

IRS audit also concluded with proposed adjustments resulting in substantial deficiencies. It was 

subsequently revealed that Mr. Nixon paid the deficiencies determined by the IRS for each of the 

years 1970 through 1972, with interest. In addition, because collection of tax for the 1969 tax 

year was barred by the three-year limitations period generally applicable, Mr. Nixon voluntarily 

paid the taxes for 1969 that the Joint Committee staff had calculated, but did not pay interest 

with respect to that year.110 

2. Tax investigations as part of the exercise of the Amendment XXV to fill the Office of 

Vice President

The resignation of Mr. Agnew was the first occasion in which the plan for succession 

ratified as Amendment XXV was invoked. Under section 2 of that Amendment, “Whenever 

there is a vacancy in the office of the Vice President, the President shall nominate a Vice 

President who shall take office upon confirmation by a majority vote of both Houses of 

Congress.”111 In order to discharge their duties, the two chambers agreed that each chamber 

should separately undertake a thorough investigation of the nominee, including financial and 

public life. In the House, the leadership assigned the task to the Judiciary Committee (“House 

Judiciary Committee”). In the Senate, the Committee on Rules and Administration (“Senate 

Rules Committee”) assumed responsibility. As part of a thorough review, a review of the tax 

returns and tax compliance was desired.112 

Investigation and confirmation of Gerald R. Ford 

On October 13, 1973, President Nixon submitted to Congress the name of Gerald R. Ford 

to be Vice President. To facilitate the investigation, Mr. Ford provided copies of seven years of 

Federal income tax returns to both the Senate Rules Committee and the House Judiciary 

Committee for use in their deliberations. 

 109 Nixon Report, pages 4 (summary of the tax increases) and 7 (a table reflecting all proposed corrections 

to the tax returns).

110 Thorndike, pages 12-13.

111 U.S. Constitution, amend. XXV, sec. 2.

112 Thomas H. Neale, Congressional Research Service, “Vice Presidential Vacancies Congressional 

Procedures in the Ford and Rockefeller Nominations,” (Report for Congress) August 21, 1998. The report includes 

an overview of the history of the Twenty-Fifth Amendment and the processes followed in the nominations of Gerald 

Ford and Nelson Rockefeller. See also, Ronald C. Moe, Congressional Research Service, Presidential Succession: 

A Short History, (CRS Report No. 78-244), January 25, 1979.
27

In his submission to the Senate Rules Committee, he included a copy of a letter submitted 

to the Commissioner of the IRS requesting that the IRS conduct an audit of those returns.113 In 

his letter, he asked that the privacy of his returns be maintained generally, but agreed that a 

summary of pertinent amounts should be published as the Senate Rules Committee saw fit. The 

Senate Rules Committee voted to request further tax information from the IRS. At the hearings 

in November 1973, the Committee determined that only the members and the most senior staff 

could have access to the returns. They subsequently voted to recommend confirmation. The full 

Senate voted to confirm Mr. Ford on November 27, 1973. 

The House Judiciary Committee also had access to the tax returns, as well as the results 

of the IRS audit. In its report recommending confirmation, the House Judiciary Committee 

noted that it had directed the staff of the Joint Committee, on loan to the House Judiciary 

Committee, to conduct an independent investigation of the returns. After reviewing all such 

information, the House Judiciary Committee reported that it found nothing in the reports to be 

prejudicial to the nominee.114 The House voted on December 6, 1973, to confirm Mr. Ford, who 

took the oath of office shortly after the vote.115 

Investigation and confirmation of Nelson A. Rockefeller

Nelson Rockefeller was nominated on August 20, 1974, to replace Mr. Ford upon Mr. 

Ford's elevation to President after the resignation of Mr. Nixon on August 9, 1974. The 

processes established during the confirmation of Vice President Ford were generally followed 

again to fill the vacancy in accordance with Amendment XXV, with the Senate Rules Committee

and the House Judiciary Committee taking the lead on the confirmation process in their 

respective chambers. However, the complex and expansive nature of the financial affairs of 

Nelson Rockefeller and his extended family posed issues unlike those in either the Nixon or Ford 

investigations. Accordingly, the chairman of the Senate Rules Committee requested that the 

Joint Committee staff conduct an independent investigation and prepare a report on the 

nominee’s Federal tax returns, including both income and gift tax returns and “any other 

information which might bear directly on the nominee’s income or holdings,” as well 

information bearing on Mr. Rockefeller’s qualifications.116 

 113 Letter dated October 22, 1973, Exhibit 2 to Senate Rules Committee Hearing on Nomination Gerald 

Ford, at pp. 371-372. 

114 House Judiciary Committee, Report on Confirmation of Gerald R. Ford as Vice President of the United 

States, together with Separate, Supplemental and Dissenting Views,” H. Rpt. No. 93-695. See appendices, passim.

115 Marjorie Hunter, Special to the New York Times, “Ford Sworn as Vice-President after House 

Approves, 387-35, He Vows Equal Justice for All,” New York Times, (December 7, 1973), available at 

https://www.nytimes.com/1973/12/07/archives/ford-sworn-as-vice-president-after-house-approves-38735-hevows.html.

116 Letter from Chairman Cannon of Senate Rules Committee to Chairman Russell Long requesting 

assistance of Joint Committee staff, Senate Rules Committee, “Nomination of Nelson A. Rockefeller of New York to 

be Vice President of the U.S Hearing Date: Sep. 23-26, Nov. 13-15, 18, 1974,” at p. 1046 (“Senate Hrg. Print”). See 
28

Mr. Rockefeller and his wife provided income tax returns for seven years, and gift tax 

returns for 17 years. In addition, a summary of his Federal tax liabilities over a period of 10 

years was provided. The financial analysis he provided included listing of investments that he 

held directly as well as those held indirectly by him through trusts.117 In his letter dated October 

18, 1974, submitting an update of information, Mr. Rockefeller alluded to the “customary audit” 

of his returns by the IRS, and included relevant IRS audit reports with the information he was 

providing. In the audit reports, the IRS claimed that Rockefellers owed $820,718 in Federal 

income tax deficiencies and $83,000 gift tax deficiencies, or $903,718. They agreed to pay in 

full, with interest at a rate of six percent. However, the Rockefellers reserved the right to pursue 

claims for refunds with respect to tax adjustments with which they disagreed.118

Senate Rules Committee held hearings on the confirmation on September 23, 24, 25, and 

26 and November 13, 14, 15, and 18, 1974. The subject of Mr. Rockefeller’s Federal taxes was 

discussed briefly at the hearing on September 23, but was deferred for in-depth discussion until 

after delivery of the report from the Joint Committee staff to the Senate Rules Committee. 

The Joint Committee staff report was delivered to the nominee and to the chairs of the 

House Judiciary Committee and Senate Rules Committee on October 22, 1974. The 

Rockefellers did not agree to public disclosure of the returns or the report. Their waiver of 

privacy with respect to their returns did not extend beyond the members of the House Judiciary 

Committee, Senate Rules Committee and Joint Committee and relevant staff. That is, no 

member or employee of a member of the Committee with access to the report could in turn 

disclose the report or information therein. 

When the hearing resumed in November 1974, prior to the nominee’s opening statement, 

the Chairman introduced for the record a letter in which the Rockefellers agreed to waive their 

privacy with respect to the tax information developed during the investigation, in order to enable 

the Senators to question Mr. Rockefeller about the information provided. Mr. Rockefeller 

expressly excluded from that waiver any questions about family members.119 The letter 

authorized the members to review the tax information developed over the course of the 

confirmation investigation and to ask questions with respect to that information during the public 

hearings, including about the report prepared by the Joint Committee staff. 

 

generally, “Rockefeller Becomes 41st Vice President,” CQ Almanac 1974, 30th ed., 917-35. Washington, DC: 

Congressional Quarterly, 1975.

117 The information was obtained from the Rockefellers in a series of letters to the Committee chairs, 

August 29, 1974, October 11, 1974, and October 18, 1974. The Rockefellers at the same time published lists of 

assets, including trusts in which he was a beneficiary, and summaries of all taxes for the preceding 10 years. See 

generally, “Rockefeller Becomes 41st Vice President,” CQ Almanac 1974, 30th ed., 917-35. Washington, DC: 

Congressional Quarterly, 1975.

118 Linda Charlton, “Rockefeller Owes $903,718 to the IRS for Last 5 Years,” New York Times, (October 

19, 1974); Senate Hrg. Prt., pp. 505-506. 

119 See, Senate Hrg. Prt., p. 477, 512-513. 
29

During his testimony, Mr. Rockefeller identified four adjustments accounting for the bulk 

of the large deficiencies and characterized them as legal questions.120 The four issues were

reasonableness of investment expenses; the correct limitation applicable to charitable 

contributions claimed with respect expenses paid for the benefit of the U.S. government; whether 

his primitive art collection was property or investment held for profit: and whether an exchange 

gain upon repayment of bank loans should be treated as income or reduction in the cost of the 

investment for which the loan proceeds had been used. 

On November 22, 1974, the Senate Rules Committee voted unanimously to recommend 

confirmation, despite noting in its report121 that there were multiple areas of concern. Chief 

among these concerns were the potential and possibly unavoidable conflicts of interest between 

“his and his family’s broad financial and business holdings” and the interest of the United States. 

His long history as an elected official in New York without serious conflict of interest 

accusations allayed the concerns, as did his extensive public disclosures regarding his financial 

holdings.122 His great wealth also lead the Senators to place greater weight on gaining 

assurances for the public that he was in compliance with the Federal tax law. Both the IRS 

audits and the work by the Joint Committee staff on behalf of the Senate Rules Committee 

reviewing those audits supported the conclusion that Mr. Rockefeller was fully current in his 

Federal tax obligations.123 The Senate Rules Committee report also discussed other possible 

areas of concern unrelated to tax issues. The full Senate approved the nomination on December 

10, 1974. 

House Judiciary Committee recommended confirmation on December 12, 1974. In its 

report, it noted that “The staff of the Joint Committee presented to the members of this 

Committee a sixty-nine page report on its examination of these tax returns and financial records. 

The report was supplemented by a briefing of the Committee members by those staff members of 

the Joint Committee who were directly involved in its preparation. The material contained in the

report served as the basis for many questions asked of Mr. Rockefeller and other witnesses 

during the Committee hearings.”124 The full House voted to approve the nomination on 

December 19, 1974. 

 120 Senate Hrg. Prt., p. 478.

121 Senate Exec. Rpt. 93-34 (December 4, 1974).

122 Ibid, p. 175.

123 Ibid., p. 179.

124 House Judiciary Report, “Confirmation of Nelson A Rockefeller as V-P of the United States, Report 

together with Supplemental, Dissenting and Separate Views to accompany House Resolution 1511,” House Rpt.

93-1609, December 17, 1974. For detailed lists of the financial issues, loans, gifts, and investments, see appendices, 

at pp. 1063-1411. 
30

PART III: APPENDICES

APPENDIX A

Congressional Research Service Report of Tax Return Disclosure

by Candidates for President and Vice President
MEMORANDUM January 30, 2019

Subject: Federal Tax Returns Disclosed by Selected Nominees for President and Vice 

President Since 1916

From: Julie Jennings, Senior Research Librarian, jjennings@crs.loc.gov, 7-5896

This memorandum was prepared to enable distribution to more than one congressional office.

This memorandum provides a list of major presidential and vice presidential nominees for each

election held between 1916 and 2016, and the federal tax documents that they officially disclosed 

while running for office and while in office, if applicable and identified. 

The data appears in two tables:

Table 1. Federal Tax Returns Disclosed by Selected Nominees for President Since 1916

Table 2. Federal Tax Returns Disclosed by Selected Nominees for Vice President Since 1916

Methodology

The Tables are presented in reverse chronological order by election year, beginning with the most 

recent presidential election in 2016, and ending with the 1916 election.

1 To identify nominees, 

the three-volume work The History of American Presidential Elections, 1789-2008 was used for 

elections from 1916-2008, and U.S. Electoral College data was used for 2012 and 2016.2

Nominees include Democrats, Republicans, and any other nominees who received more than 

10% of the popular vote in the noted election. This represents 39 unique individuals who earned 

their party’s nomination for President, and 44 unique individuals who earned their party’s 

nomination for Vice President. In the tables below, each individual is listed each time he or she 

was nominated.3

 1 The 1916 election was the first after the ratification of the 16th Amendment to the Constitution (1913), which created a 

permanent income tax.

2 History of American Presidential Elections 1789-2008 (4th Ed.), edited by Gil Troy, Arthur M. Schlesinger, Jr., and Fred L. 

Israel, published by Facts on File, 2012. United States Electoral College records are available from the National Archives and 

Records Administration, see specifically https://www.archives.gov/federal-register/electoral-college/2012/popular-vote.html and

https://www.archives.gov/federal-register/electoral-college/2016/popular-vote.html (accessed 1/18/2019).

3 Eleven individuals are listed twice in the presidential nominee list. Richard M. Nixon is listed three times, and Franklin D. 

Roosevelt is listed four. Ten individuals are listed twice in the vice presidential list. Four individuals were nominated for both 
Congressional Research Service 2

For each of these nominees, CRS searched for news articles mentioning disclosure of the 

nominee’s federal tax return, including the timing of any disclosure and types of documents 

disclosed.4

 Searches were conducted using the names of the nominees in combination with 

variations of the terms “tax” and “return” in sources that included subscription databases such as

ProQuest, ProQuest Historical Newspapers, CQ Almanac, and Tax Analysts, as well as Internet 

resources.

The tables do not contain information for every tax year since 1916, nor do they contain 

information for every nominee. In fact, for some nominees, no evidence was found that they 

released any tax information. For others, articles mentioned personal finances, but made no 

mention of a tax return. For all nominees, especially those who ran for office more than once, it 

was sometimes difficult to discern when their returns were made public. 

In the column labeled Tax Return(s) in each table, there are one or more of five descriptive terms 

– Full, Estimated, Partial, Summary, or None Identified. If the article which publicized the 

release of a return included a specific description of the return (e.g., summary, first two pages, 

estimated, etc.), it is noted in the column and described in the footnotes. If there was no detailed 

description of the actual document, a determination was made based on a reading of the article. If 

no determination could be made from reading the article, the term “Full” was used. If no articles 

were found concerning a nominee, the phrase “None Identified” was used.

Copies of the cited articles will be made available upon request. 

Please note that because of the volume and variety of material identified and lack of 

standardization in reporting the release of tax returns by nominees, the information in this list 

should not be considered definitive or comprehensive.

Table 1. Federal Tax Returns Disclosed by Selected Nominees for President Since 1916

Democrats, Republicans, and Those Who Earned More than 10% of the Popular Vote

Election Year Presidential Nominee Tax Return(s) Year(s)

2016 Donald J. Trump None Identified5

Hillary Clinton Full 2000-20156

 President and Vice President in separate election years – Richard M. Nixon, Walter Mondale, George H.W. Bush, and Al Gore.

4 This research was conducted by Maura Mullins, Research Librarian; Jared C. Nagel, Senior Research Librarian; Jennifer Teefy, 

Senior Research Librarian; and Julie Jennings, Senior Research Librarian. 

5 “Trump's 1995 Tax Records Claim $916 Million Loss,” New York Times; October 2, 2016; pg. A1. The article states, “Mr. 

Trump declined to comment on the documents. Instead, the campaign released a statement that neither challenged nor confirmed 

the $916 million loss.” It also states, “Separately, a lawyer for Mr. Trump, Marc E. Kasowitz, emailed a letter to the Times

arguing that publication of the records is illegal because Mr. Trump has not authorized the disclosure of any of his tax returns.”

See also, “Trump paid $38 million in taxes in 2005, the White House says,” Washington Post; March 15, 2017. The article 

states, “The Washington Post could not independently verify the 2005 return, but a statement from the White House indicated 

that it is authentic. The statement, issued to reporters anonymously to be attributed to a White House spokesperson, accused 

MSNBC of unlawfully releasing Trump’s tax returns.”

6 “Statement of Jay Carson, Clinton Campaign Spokesman,” Targeted News Service; April 4, 2008. The article states, “Today 
Congressional Research Service 3

2012 Barack Obama Full 2000-2011;7 2012-20158

Mitt Romney Full/Estimated/Partial 1990-20119

2008 Barack Obama Full 2000-200710

John McCain Full 2006-200711

2004 George W. Bush Full/Partial 2000-2001;12 2002;13 2003-

200714

John Kerry Full 200315

2000 George W. Bush Full 199916

Al Gore Full 199917

 Senator Hillary Clinton and President Bill Clinton are releasing their tax returns for the years 2000 through 2006, and are 

providing information regarding their 2007 taxes as well. See also “Hillary releases 8 years of tax returns,” Politico; July 31, 

2015, available at https://www.politico.com/story/2015/07/hillary-clinton-releases-eight-years-of-tax-returns-120882 (accessed 

1/28/2019). The article states, “The Clinton campaign made public eight years of returns – covering 2007 to 2014, essentially 

filling in the public record since she ran for president unsuccessfully eight years ago. As a result of the earlier campaign and her 

husband’s political career, the couple’s returns back to 1977 are now public.” See also “Clinton releases 2015 tax return, calls on 

Trump to release his,” Washington Post; August 12, 2016, available at https://www.washingtonpost.com/politics/clinton-releases2015-tax-return-calls-on-trump-to-release-his/2016/08/12/759bf95a-60a7-11e6-8e45-477372e89d78_story.html?utm_ term=. 

7db6e9eed9a1 (accessed 1/28/2019). The article states, “Democratic presidential nominee Hillary Clinton and her husband, 

former president Bill Clinton, earned $10.7 million last year according to their 2015 tax return, which her campaign released

Friday along with a trove of other documents intended to apply pressure to Republican Donald Trump to do the same.”

7 “Obamas and Bidens To Release Tax Returns,” New York Times; April 13, 2012, pg. A19.

8 “President Obama and Vice President Biden’s 2012 Tax Returns,” April 12, 2013, https://obamawhitehouse.archives.gov/blog/ 

2013/04/12/president-obama-and-vice-president-biden-2012-tax-returns; “President Obama and Vice President Biden’s 2013 Tax 

Returns,” April 11, 2014, https://obamawhitehouse.archives.gov/blog/2014/04/11/president-obama-and-vice-president-biden-s2013-tax-returns; “President Obama and Vice President Biden’s 2014 Tax Returns,” April 10, 2015, https://obamawhitehouse. 

archives.gov/blog/2015/04/10/president-obama-and-vice-president-biden-s-2014-tax-returns; “President Obama and Vice 

President Biden's 2015 Tax Return,” April 15, 2016, https://obamawhitehouse.archives.gov/blog/2016/04/15/president-obamaand-vice-president-bidens-2015-tax-returns (all accessed 1/28/2019).

9 “Romney Reveals He Paid 14% Rate In '11 Tax Return,” New York Times; September 22, 2012; pg. A1. The article states that 

Romney released full returns for 2010 and 2011, and provided a letter from accountants with details about his tax rate from 1990-

2009.

10 “Book Sales Lifted Obamas' Income in 2007 to a Total of $4.2 Million,” New York Times; April 17, 2008; pg. A24.

11 “McCain Releases His Tax Return, but Not His Wife's,” New York Times; April 19, 2008; pg. A12.

12 White House Press Releases dated April 13, 2001 (2000 return) and April 12, 2002 (2001 return).

13 “The Bushes Report Income But Only Part of the Returns,” New York Times; April 12, 2003. The article states, “President and 

Mrs. Bush released part of their income tax returns yesterday, breaking with a 26-year tradition of sitting presidents fully 

informing the public about their income and taxes. A significantly fuller copy was made available to The New York Times.” 

14 White House Press Releases dated April 13, 2004 (2003 return), April 15, 2005 (2004 return), April 14, 2006 (2005 return), 

April 13, 2007 (2006 return), and April 11, 2008 (2007 return).

15 “Kerry Releases 2003 Income Tax Returns,” U.S. Newswire; April 13, 2004. The article states “Sen. John Kerry has made 

public his 2003 income tax returns, as he has for past 20 years.”

16 “Bushes pay $449,827 tax, give $210,165 to charity,” San Antonio Express-News; October 22, 2000; pg. 17A.

17 “Office of the Vice President -- Vice President and Mrs. Gore release income tax returns,” M2 Presswire; April 17, 2000.
Congressional Research Service 4

1996 Bill Clinton Full 1993;18 1994;19 1995-1997;20

1998;21 199922

Bob Dole Full 199523

1992 Bill Clinton Full 1980-1989;24 1990-1991;25 

199226

George H.W. Bush Full 1988;27 1989;28 1990;29

199130

H. Ross Perot31 None Identified32

1988 George H.W. Bush Full Several years, up to 198733

Michael Dukakis Full Several years, up to 198734

1984 Ronald Reagan Full 198235

 18 “Clinton Taxes Laid Bare, Line by Line,” New York Times; April 16, 1994, available at https://www.nytimes.com/1994/04/ 

16/us/clinton-taxes-laid-bare-line-by-line.html (accessed 1/28/2019). Earlier in the year, the Clintons also released returns from 

1977-1979, in response to ongoing questions about their involvement in the Whitewater land development company. See “1977-

’79 returns appear to back Clinton on losses,” Baltimore Sun; March 26, 1994.

19 “Clintons to Get $14,418 Refund Despite Bigger Income Tax Bite,” Los Angeles Times; April 15, 1995; pg. 12.

20 “Clinton Releases 1995 tax return,” Reuters; April 12, 1996; “Clintons earn $1 million, give most to charity,” Reuters News, 

April 14, 1997; “Clintons can no longer claim millionaire status,” Reuters News; April 13, 1998.

21 “Gores and Clintons Release Figures From Tax Returns,” New York Times; April 14, 1999.

22 “Clintons, Gores file taxes; Bush defers,” News & Observer (Raleigh, NC); April 15, 2000.

23 “Doles Release Their '95 Return,” Washington Post; April 16, 1996; pg. A4.

24 “Clintons report net worth of $418,692,” Arkansas Democrat-Gazette; July 24, 1990. The article states, “The financial 

statement was released along with the Clintons’ federal and state income tax returns for the last 10 years. The information was 

made public in accord with ground rules negotiated by representatives of Clinton’s campaign and the Arkansas Gazette.”

25 “Governor and Wife Made $33,000 Less in 1991,” Associated Press; April 17, 1992. The article states, “Gov. Bill Clinton and 

his wife, Hillary, earned $33,000 less in 1991 than the year before, according to income tax returns the Clinton presidential 

campaign released Friday.”

26 “Clintons Pay $70,228 in Taxes for 1992,” Los Angeles Times; April 16, 1993, available at http://articles.latimes.com/1993-04-

16/news/mn-23549_1_tax-returns (accessed 1/18/2019).

27 “Bush Reveals His Tax Return - His "Home' Was a Vacant Lot,” San Francisco Chronicle; April 13 1989; pg. A10.

28 White House, Office of the Press Secretary, Press Release, April 12, 1990.

29 White House, Office of the Press Secretary, Press Release, April 15, 1991.

30 “In Tally of '91 Income, President Lost to Both the I.R.S. and His Dog,” New York Times; April 16, 1991, available at 

https://www.nytimes.com/1992/04/16/us/in-tally-of-91-income-president-lost-to-both-the-irs-and-his-dog.html (accessed 

1/28/2019).

31 Perot and his running mate, James Stockdale, garnered 18.91% of the popular vote in 1992.

32 “Billionaire Rips Foes’ Spending, Buys More Ads,” Chicago Sun Times; October 30, 1992. The article states, “At the same 

time, the campaign announced that Perot has rejected news media requests to release his personal tax returns and medical 

records. Although such disclosures have become routine for presidential candidates, Perot concluded that releasing his tax and 

medical records at this late date would only "deflect" attention from the major issues, a spokeswoman said.”

33 “The Candidates' Money,” Washington Post; May 12, 1988; pg. A20. The article states, “The three still active presidential 

candidates have now disclosed their income tax returns for several years up to 1987.”

34 Ibid.

35 “Tax returns reveal the same old Reagan,” The Boston Globe; April 20, 1983, pg. 15.
Congressional Research Service 5

Walter Mondale Full 1971-1976;36 1974-198337

1980 Ronald Reagan Full 197938

Jimmy Carter Full 1967-1976;39 197940

1976 Jimmy Carter Full 1970-1975;41 197642

Gerald Ford Partial 1967-197243

1972 Richard M. Nixon Full 1969-197244

George McGovern None Identified

1968 Richard M. Nixon None Identified

Hubert Humphrey None Identified

George Wallace45 None Identified

1964 Lyndon B. Johnson None Identified

Barry Goldwater None Identified

1960 John F. Kennedy None Identified

Richard M. Nixon None Identified

1956 Dwight D. Eisenhower None Identified

Adlai Stevenson None Identified

1952 Dwight D. Eisenhower Summary 1942-195146

 36 “Vice President's '76 Tax Return Cleared by IRS,” Washington Post; June 22, 1977, pg. A4. The article states, “During last 

year’s campaign, Mondale made public his tax returns for 1971 through 1975. He will continue to do so while he is Vice 

President, he said, and, like President Carter, he endorses the IRS’ plan to audit him and Carter’s income tax returns for each year 

they are in office.”

37 “Bush Won't Take Step To Release Tax Data,” New York Times; September 26, 1984; pg. A1. The article states, “Walter F. 

Mondale, the Democratic Presidential Nominee, has released his returns for the last 11 years, according to his deputy press 

secretary, Don Foley.”

38 “Reagan Releases Tax Return; It Shows Wealthy Man Who's Tight With a Dollar,” Wall Street Journal; August 1, 1980; pg. 

30.

39 “Carter Owes No U.S. Tax for '76 But He Volunteers to Pay $6,000,” New York Times; June 25, 1977; pg. 47. The article 

states, “The White House made the joint tax return by Mr. and Mrs. Carter public today, continuing a practice that Mr. Carter has 

followed for 10 years.”

40 “Carter's Net Worth Slips, Return Shows: President and Mondale Both Claim Refunds, Make Tax Forms Public,” Los Angeles 

Times; April 16, 1980, pg. B4.

41 “Calls for Reform: Carter Says Tax Break Shows Need for Reform,” Washington Post; September 4, 1976; pg. A1; “Dollars 

and percentages: Ford leads Carter – in Tax Returns,” Chicago Tribune; September 2, 1976; pg. 1.

42 “President Owes IRS $160, but He Is Due Refund of $8,971: Audit Shows Carters Overpaid On 1973 Joint Return, but Must 

Pay 1975 Back Tax,” Wall Street Journal; June 15, 1978; pg. 16.

43 “Attention Returns to Ford's Finances,” The Hartford Courant; October 10, 1976; pg. 1. It states, “The 13-page audit report, a 

copy of which was obtained by the Associated Press, does answer some questions about Ford’s finances. The audit was of Ford’s

tax returns from 1967 to 1972. The report is dated Nov. 9, 1973.”

44 “Nixon finances bared to rebut ‘false rumors’,” Boston Sunday Globe; December 9, 1973; pg. A1. Additional details can be 

found in the article “Tim Kaine wrongly says Richard Nixon released tax returns during campaign,” August 22, 2016, Politifact 

Virginia, available at https://www.politifact.com/virginia/statements/2016/aug/22/tim-kaine/tim-kaine-wrongly-says-richardnixon-released-tax-/ (accessed 1/17/2019).

45 Wallace and his running mate, Curtis LeMay, garnered 13.53% of the popular vote in 1968.

46 “Ike Made $888,000 in Decade,” Daily Boston Globe; October 15, 1952; pg. 1.
Congressional Research Service 6

Adlai Stevenson Full 1942-195147

1948 Harry S. Truman None Identified

Thomas E. Dewey None identified

1944 Franklin D. Roosevelt None identified

Thomas E. Dewey None identified

1940 Franklin D. Roosevelt None identified

Wendell Willkie None identified

1936 Franklin D. Roosevelt None identified

Alfred M. Landon None identified

1932 Franklin D. Roosevelt None identified

Herbert Hoover None identified

1928 Herbert Hoover None Identified

Alfred E. Smith None Identified

1924 Calvin Coolidge None Identified

John Davis None Identified48

1920 Warren Harding None Identified

James Cox None Identified

1916 Woodrow Wilson None Identified

Charles Evan Hughes None Identified

Table 2. Federal Tax Returns Disclosed by Selected Nominees for Vice President Since 1916

Democrats, Republicans, and Those Who Earned More than 10% of the Popular Vote

Election Year

Vice Presidential 

Nominee Tax Return(s) Year(s)

2016 Mike Pence Full 2006-201549

Tim Kaine Full 2006-201550

2012 Joseph Biden Full 2000-2011;51 2012-201552

 47 “Is Stevenson A Millionaire?” The Philadelphia Inquirer; October 16, 1956, pg. 7. The article states, “In 1952, when Mr. 

Stevenson bared his income-tax returns for the 10 years previous, he showed an average net dividend income of $28,000, or 

$35,000 before taxes.”

48 “Wheeler Asks Tax Returns Of Heads Of All Tickets,” The Baltimore Sun; October 25, 1924; pg. 2. The article states that 

Senator Burton K. Wheeler accused Secretary of the Treasury, Andrew Mellon, of “deliberately and premeditatedly” releasing 

select tax returns to the public, including that of John W. Davis, the Democratic candidate for the presidency. We have been 

unable to identify another resource which corroborates this statement. 

49 “Mike Pence Releases 10 Years of Tax Returns,” New York Times; September 10, 2016; Politics Section.

50 “Clinton releases tax return, other financial details,” Washington Post; August 14, 2016, pg. A1. The article states, “The 

[Clinton] campaign also released 10 years’ worth of returns for her running mate, Sen. Tim Kaine (Va.), and his wife, Anne 

Holton.”

51 “Obamas and Bidens To Release Tax Returns,” New York Times; April 13, 2012, pg. A19.

52 “President Obama and Vice President Biden’s 2012 Tax Returns,” April 12, 2013, https://obamawhitehouse.archives.gov/blog/ 
Congressional Research Service 7

Paul Ryan Full 2010-201153

2008 Joseph Biden Full 1998-200754

Sarah Palin Full 2006-200755

2004 Richard Cheney Full 2000-200756

John Edwards Partial 1994-200357

2000 Richard Cheney Full/Partial 1990-199958

Joseph Lieberman Full 1990-199959

1996 Al Gore Full 1994-1996;60 1997;61 1998;62

Jack Kemp Full 1986-199563

1992 Al Gore Full 199264

 2013/04/12/president-obama-and-vice-president-biden-2012-tax-returns; “President Obama and Vice President Biden’s 2013 Tax 

Returns,” April 11, 2014, https://obamawhitehouse.archives.gov/blog/2014/04/11/president-obama-and-vice-president-biden-s2013-tax-returns; “President Obama and Vice President Biden’s 2014 Tax Returns,” April 10, 2015, https://obamawhitehouse. 

archives.gov/blog/2015/04/10/president-obama-and-vice-president-biden-s-2014-tax-returns; “President Obama and Vice 

President Biden's 2015 Tax Return,” April 15, 2016, https://obamawhitehouse.archives.gov/blog/2016/04/15/president-obamaand-vice-president-bidens-2015-tax-returns (all accessed 1/28/2019).

53 “Ryan releases tax returns for last two years,” Boston Globe; August 17, 2012. See https://www.boston.com/uncategorized/ 

noprimarytagmatch/2012/08/17/paul-ryan-releases-two-years-of-tax-returns (accessed 1/17/2019).

54 “Biden Releases Tax Returns, In Part to Pressure Rivals,” New York Times; September 13, 2008; pg. A13. The article states, 

“Senator Joseph R. Biden Jr. of Delaware, the Democratic vice-presidential nominee, released his and his wife’s tax returns for 

the last 10 years on Friday and urged his Republican counterpart, Gov. Sarah Palin of Alaska, to do the same.”

55 “Palins release their tax returns,” Los Angeles Times; October 4, 2008, available at http://articles.latimes.com/2008/oct/04/ 

nation/na-palinmoney4 (accessed 1/18/2019).

56 White House Press Releases dated April 13, 2001 (2000 return), April 15, 2002 (2001 return), April 11, 2003 (2002 return), 

April 13, 2004 (2003 return), April 15, 2005 (2004 return), April 14, 2006 (2005 return), April 13, 2007 (2006 return), and April

11, 2008 (2007 return).

57 “Edwards, Wife Made $39 Million Over 10 Years,” Los Angeles Times; September 4, 2004; pg. A24. The article states, “The 

campaign released copies of the first two pages of each year’s tax returns.”

58 “Cheney Earned 80% on Stakes in Nine Initial Public Offerings,” New York Times; October 25, 2000; pg. 24. The article states, 

“Mr. Cheney’s trades were reported on his 1999 income tax return, which he released in nearly complete form at the request of

The New York Times.” It also states, “Mr. Cheney and his wife, Lynne, had previously disclosed only the first two pages of their 

tax returns for 1990 through 1999, holding back the supporting documentation that show details of investment income.”

59 Ibid., The article states, “Vice-president Gore has disclosed his complete return each year since 1991 and Senator Joseph I. 

Lieberman, after he was nominated by the Democrats for vice president in August, released his complete tax returns back to 

1990.” See also, “Lieberman Tax Records Released,” Associated Press Online; September 22, 2000. The article states, 

“Lieberman made the unusual decision to release his tax returns for the past 10 years, as well as the executive branch financial 

disclosure report.”

60 “Clintons pay $55,313 in federal income taxes,” Reuters; April 14, 1995; “Clinton Releases 1995 tax return,” Reuters; April

12, 1996; “Clintons earn $1 million, give most to charity,” Reuters News, April 14, 1997.

61 “Gores' Charitable Giving Raises Some Eyebrows,” CNN; April 15, 1998, available at http://www.cnn.com/ALLPOLITICS/ 

1998/04/15/gore.taxes/ (accessed 1/18/2019).

62 “Gores and Clintons Release Figures From Tax Returns,” New York Times; April 14, 1999, available at https://www.nytimes. 

com/1999/04/14/us/gores-and-clintons-release-figures-from-tax-returns.html (accessed 1/23/2019).

63 “Kemp Records Show Big Jump in Income,” Washington Post; September 6, 1996. The article states, “As a vice-presidential 

candidate, Kemp is required to file a financial disclosure form listing his assets, liabilities and earnings. In addition to releasing 

that information, Kemp also provided copies of his tax returns for the past 10 years, and medical records.”

64 “Clintons Pay $70,228 in Taxes for 1992,” Los Angeles Times; April 16, 1993, available at http://articles.latimes.com/1993-04-

16/news/mn-23549_1_tax-returns (accessed 1/18/2019).
Congressional Research Service 8

Dan Quayle Full 1991;65 198966

James Stockdale67 None Identified

1988 Dan Quayle Full 1978-198768

Lloyd Bentsen Full 1983-198769

1984 George H.W. Bush Full 1973-198370

Geraldine Ferraro Full/Partial 1979-198371

1980 George H.W. Bush Full 1973-197872

Walter Mondale Full 197973

1976 Walter Mondale Full 1970-197574

Robert Dole None Identified

1972 Spiro Agnew75 None Identified

R. Sargent Shriver None Identified

1968 Spiro Agnew None Identified

Edmund Muskie None Identified

 65 “A 1040 Form Signed with a PawPrint,” Washington Post; April 16, 1992. 

66 “Bushes Paid Over $101,000 In '89 Taxes, Return Shows,” Wall Street Journal; April 13, 1990; pg. A12.

67 Stockdale and his running mate, H. Ross Perot, garnered 18.91% of the popular vote in 1992.

68 “Net Worth of Quayles Put at $859,700 by Firm,” New York Times Archive; September 10, 1988. The article states, “The 

campaign also made public income tax returns of the Republican Vice-Presidential nominee dating to 1978, which show that the 

bulk of his income comes from his Senate salary, with very little from his family's newspaper empire.”

69 “Bentsen Releases Financial Data; Medical Summary Also Disclosed,” New York Times; August 18, 1988; pg. A21.

70 “Bush Admits He's Worth $2.1 Million; Mum on Tax,” The Hartford Courant; August 18, 1984; pg. A4.

71 “Ferraro Discloses She, Spouse Paid Taxes Of About 40% of Total Income Since 1979,” Wall Street Journal; August 21, 1984; 

pg. 1.

72 “Tax files show candidates honest,” Chicago Tribune; October 16, 1979; pg. 4. The article states, “George Bush, a Republican 

whom we recently interviewed, has released his tax returns and made a complete financial disclosure for the last six years and, 

unsurprisingly, asked his rivals to reveal theirs.”

73 “Carter's Net Worth Slips, Return Shows: President and Mondale Both Claim Refunds, Make Tax Forms Public,” Los Angeles 

Times; April 16, 1980, pg. B4.

74 “Dole is Reported Linked to ’73 gift by Gulf Oil.” New York Times; September 6, 1976; pg. 1. The article states, “Both Mr. 

Carter and his running mate, Senator Walter F. Mondale of Minnesota, have made public their tax returns for the last five years.”

75 Spiro Agnew resigned October 10, 1973. President Nixon nominated Gerald R. Ford, House minority leader, to succeed 

Agnew. During his confirmation hearings, Ford provided seven years of income tax returns (1966-1972) and other tax 

documents to House and Senate committees. See “Nomination of Gerald R. Ford of Michigan to be Vice President of the U.S.,” 

November 1, 5, 7, 14, 1973, hearing held by the Senate Committee on Rules and Administration. See also “Nomination of 

Gerald R. Ford of Michigan to be Vice President of the U.S.,” November 15, 16, 19, 20, 21, and 26, 1973, hearing held by the 

House Committee on the Judiciary. Ford was sworn in as Vice President on December 6, 1973. Subsequently, Ford became 

President when Richard Nixon resigned on August 9, 1974. President Ford nominated Nelson A. Rockefeller, former governor 

of New York, to succeed himself (Ford) as Vice President. During his confirmation hearings, Rockefeller provided seven years 

of income tax returns (1967-1973) and numerous other tax documents to House and Senate committees. See H.Rpt. 93-1609, 

“Confirmation of Nelson A. Rockefeller as Vice President of the United States,” (December 17, 1974) by the House Committee 

on the Judiciary. See also “Nomination of Nelson A. Rockefeller of New York to be Vice President of the U.S.,” September 23-

26, November. 13-15, 18, 1974, hearing held by the Senate Committee on Rules and Administration, and “Hearing to consider 

the nomination of Nelson A. Rockefeller (former Gov, New York State) to be Vice President,” November 21-22, 25-27, 

December 2-5, 1974, held by the House Committee on the Judiciary. Rockefeller was sworn in as Vice President on December

19, 1974.
Congressional Research Service 9

Curtis LeMay76 None Identified

1964 Hubert Humphrey None Identified

William Miller None Identified

1960 Lyndon B. Johnson None Identified

Henry Cabot Lodge None Identified

1956 Richard M. Nixon None Identified

Estes Kefauver None Identified

1952 Richard M. Nixon None Identified77

John Sparkman Full 1944-195178

1948 Alben W. Barkley None Identified

Earl Warren None Identified

1944 Harry S. Truman None Identified

John W. Bricker None Identified

1940 Henry Wallace None Identified

Charles McNary None Identified

1936 John N. Garner None Identified

Frank Knox None Identified

1932 John N. Garner None Identified

Charles Curtis None Identified

1928 Charles Curtis None Identified

Joseph Robinson None Identified

1924 Charles Dawes None Identified

Charles Bryan None Identified

1920 Calvin Coolidge None Identified

Franklin D. Roosevelt None Identified

1916 Thomas Marshall None Identified

Charles Fairbanks None Identified

 76 LeMay and his running mate, George Wallace, garnered 13.53% of the popular vote in 1968.

77 “Sparkman Lists 8-Year Tax Returns,” New York Times; October 5, 1952; pg. 62. The article states, “The release of the 

Sparkman and Stevenson tax returns stemmed from a challenge by Senator Richard M. Nixon, Republican Vice presidential 

candidate, during his broadcast last month giving a report of his financial status...Senator Nixon declared he would make no 

further financial reports.”

78Ibid., pg. 1.
40

APPENDIX B

IRM Provisions Relating to The President’s and Vice President’s

Individual Income Tax Returns

There are three parts in the IRM that relate to the President’s and the Vice President’s 

individual income tax returns: Part 3, chapter 28, section 3; Part 4, chapter 2, section 1; and Part 

4, chapter 8, section 4. 

On the following pages, these provisions are provided as they appear in the IRM 

(including bolding), in their entirety. 
1 

Part 3. Submission Processing

Chapter 28. Special Processing Procedures

Section 3. Individual Income Tax Returns

3.28.3.2 (01-01-2019). Introduction

1. This section of the Internal Revenue Manual (IRM) provides instructions for processing:

• The tax returns and accounts of the President and Vice President of the United

States of America.

• The tax returns of political appointees who have their assets placed in a qualified

blind trust as defined by section 102(f)(3) of the Appendix to Title 5 of the United

States Code (or any successor provision of the United States Code).

2. These procedures apply to all functions within the campuses.

3. The tax returns of the President and Vice President will be mailed to the Field Director,

Austin Submission Processing Campus.

4. The Field Director of Austin can designate the walk-through processing of the President

and Vice President’s returns to a subordinate. This person must make sure that the

original returns are not unnecessarily folded or bent, and the edit marks and stamps are

neatly placed on the returns, since they are deemed permanent records by the National

Archives.

5. When filing a political appointee's tax return, the trustees of to a qualified blind trust as

defined by section 102(f)(3) of the Appendix 4 to Title 5 of the United States Code

(“blind trust”) are to follow the “Where to File” Instructions for Form 1040 and file the

tax return at the appropriate campus based on the appointee's address.

6. The President, Vice President, or any political appointee who has placed his/her assets in

a blind trust must request permission for the trustee to prepare and file their individual tax

return. The request for permission must be in writing and be submitted with the tax return

and a properly executed Form 2848, Power of Attorney and Declaration of

Representative. Permission for the trustee to prepare and file the return will be granted

automatically on receipt of the required documents. The IRS does not send an approval

letter to the President, Vice President, political appointee or trustee.

3.28.3.3 (01-01-2019). Deviations From This Internal Revenue Manual (IRM) 

1. Service Center Directors, Headquarter Branch Chiefs, and Headquarter Analysts do not

have the authority to approve deviations from IRM procedures. Any request for an

exception or deviation to an IRM procedure must be elevated through appropriate

channels for executive approval. This will ensure that other functional areas are not

adversely affected by the changes and that it does not result in disparate treatment of

taxpayers.

2. See guidelines in IRM 1.11.2, Internal Management Documents System, Internal

Revenue Manual (IRM) Process. Request for an IRM deviation must be submitted in

writing and signed by the Field Director, following instructions from IRM 1.11.2.2.4.

3. Any disclosure issues will be coordinated by the Program Owner. No deviations can

begin until they are reviewed by the Program Owner and approved at the Executive

Level. All requests must be submitted to the Submission Processing Headquarters IRM

Coordinator.
2 

3.28.3.3.1 (01-01-2019). Acronyms

1. An acronym is an abbreviated word formed from the initial letter or letters of each major

part of a compound term, such as IDRS for Integrated Data Retrieval System.

2. A list of some of the acronyms and definitions used in this IRM are listed in the chart

below.

ACRONYM DEFINITION

CAF Centralized Authorization File

DIF Discriminant Index Function

IDRS Integrated Data Retrieval System

IRM Internal Revenue Manual

IT Information Technology

POA Power of Attorney

SB/SE Small Business/Self-Employed

SP Submission Processing

W&I Wage & Investment

3.28.3.4 (01-01-2019). Processing Returns and Accounts of the President and Vice President

1. Follow the instructions in this subsection of the manual when processing the individual

tax returns and accounts of the President and Vice President of the United States in office

at the time of filing.

2. This IRM provides procedures for:

• Individual and Gift Tax Returns Processing

• Account Data Storage and Access

• Mandatory Examination

3.28.3.4.1 (01-01-2019). Individual and Gift Tax Return Processing

1. Follow the normal return-processing procedures for all tax returns of the President and

Vice President of the United States.

2. Maintain the privacy of the tax return of the President and Vice-President at all times

during processing.

• Ensure that other employees in the immediate area cannot view the returns.

• Keep the returns locked in a secure drawer or cabinet while you are away from

your work area and the returns are still under your control.

3. Once the individual income tax return has posted, make a photocopy of the return and

stamp “COPY” in the top margin of the copy. Route the copy to Files.

4. Forward the original processed individual income tax return in double-sealed envelopes

to prevent any damage to the return to:

Internal Revenue Service

Deputy Commissioner for Services and Enforcement 

1111 Constitution Ave NW, Room 3000 IR 

Washington, DC 20224 
3 

5. The tax returns of both the President and Vice President are permanent records under the

Records Control Schedules Document 12990, RCS 8, Item 12, since they are deemed

permanent records by the National Archives.

6. Process gift tax returns in accordance with the same procedures relating to all taxpayers.

3.28.3.4.2 (01-01-2019). Account Data Storage and Access

1. Carry the account data of the President and Vice President on the appropriate Master File.

2. Do not subject the accounts to restricted access procedures.

3.28.3.4.3 (01-01-2019). Mandatory Examination

1. Individual income tax returns for the President and Vice President are subject to

mandatory examinations. See IRM 4.2.1.11, Processing Returns and Accounts of the

President and Vice President.

2. The Small Business/Self-Employed (SB/SE) Director of Examination will determine the

area office responsible for the examination of the return.

3. Copies of the returns to be examined will be transmitted after the examining office with

jurisdiction is selected. Copies of returns must bear the word Copy in the top right

margin. The transmittal memorandum will contain the following directions:

A. Regardless of the Discriminant Index Function (DIF) score, the returns will be

examined.

B. IRS personnel, including specialists, will be assigned to the examination as

appropriate.

C. The Examination Area Director, or his/her designee, will arrange for contact with

the authorized representatives of the President and Vice President for the

beginning of the examination.

D. All relevant IRM procedures will apply to these return examinations.

E. The examination papers of the President and Vice President are subject to regular

retention procedures Document 12990, RCS 23, Item 43a.
4 

Part 4. Examining Process 

Chapter 2. General Examining Procedures

Section 1. General Examination Information 

4.2.1.11 (04-23-2014). Processing Returns and Accounts of the President and Vice President

1. The individual income tax returns for the President and Vice President are subject to

mandatory examinations and cannot be surveyed. See IRM 3.28.3.2.3, Mandatory

Examination.

2. Copies of the returns to be examined will be transmitted by the Office of the Deputy

Commissioner for Services and Enforcement to the SB/SE, Director, Examination.

3. The area responsible for the examination will be determined by the SB/SE, Director,

Examination or his or her designee. After a determination is made as to the area having

jurisdiction, copies of the returns will be transmitted to the area planning and special

programs (PSP) territory manager for control and assignment to the appropriate field

group. The transmittal memorandum will contain the following instructions:

A. Regardless of discriminant index function (DIF) score, the returns will be

examined.

B. IRS personnel, including specialists, will be assigned to the examination as

appropriate.

C. The Examination Area Director, or his or her designee, will arrange for contact

with the authorized representative of the President and or Vice President for the

examination.

D. All relevant IRM procedures will apply to these returns.

4. Upon receipt, the group should ensure Project Code 0207, Treasury Mandates, and

Source Code 46, Employee Returns, have been input for the primary and any prior or

subsequent year returns.

5. The returns must be assigned within 10 business days of receipt in the group. The returns

require expeditious handling at all levels to ensure prompt completion of the

examinations.

6. Related returns, including estate and gift tax returns, will be handled in accordance with

procedures relating to all taxpayers.

7. The location of the returns of the President and Vice President will be monitored at all

times throughout the examination process.

A. The returns should be kept in an orange folder at all times.

B. The returns should not be exposed to viewing by other employees.

C. The returns should be locked in a secure drawer or cabinet when the examiner is

away from the work area.

8. The returns should be processed similar to the examination of an employee return per

IRM 4.2.6, Examination of Employee Returns, with the exception of the following:

A. The returns of the President and Vice President are mandatory examinations and

cannot be surveyed.

B. The returns are subject to mandatory review and must be closed directly to the

Employee Audit Reviewer in Baltimore Technical Services. The “Other” box in

the “Forward to Technical Services” section of Form 3198 must be checked and

the examiner should notate “President (or Vice President) Examination; Forward
5 

to Baltimore Technical Services.” The examining area will notify Baltimore 

Technical Services when the return is being forwarded. 

C. Baltimore Technical Services will provide Centralized Case Processing (CCP)

with advance notice when the return is being closed.
6 

Part 4. Examining Process 

Chapter 8. Technical Services

Section 4. Mandatory Review

4.8.4.1 (05-17-2012). Overview

1. This section provides guidelines for the evaluation of cases that must be reviewed.

4.8.4.2 (05-20-2014). Cases Subject to Mandatory Review

1. Cases subject to mandatory review include:

A. Joint Committee—IRM 4.36, Joint Committee Procedures

B. Employee audits—IRM 4.2.6, Examination of Employee Returns

C. Individual income tax returns for the President and Vice President—IRM

4.2.1.11, Processing Returns and Accounts of the President and Vice President

D. Jeopardy and Termination—IRM 4.8.8.7, Jeopardy and Terminations

2. Although there are a limited number of identified mandatory review categories, field

compliance areas have the discretion to request any type or group of cases as a 100%

review category if reviews are considered essential.

3. National research program (NRP) cases are not mandatory review but may meet other

mandatory review criteria. Normal processing procedures should be followed. Reviewers

may be requested to conduct in-process reviews.

4.8.4.2.5 (03-12-2015). Audit of President and Vice President

1. The individual tax returns for the President and the Vice President are subject to

mandatory review and will be closed directly to the “employee audit reviewer” in

Baltimore Technical Services. See IRM 4.2.1.11 (8). The “Other” box in the “Forward to

Technical Services” section of Form 3198 must be checked and the examiner should

notate “President (or Vice President) Examination; Forward to Baltimore Technical

Services.” The examining area will notify the group manager for the Baltimore Technical

Services when the return is being shipped. Baltimore Technical Services will provide

advance notice to Memphis Centralized Case Processing (CCP), “Miscellaneous Group”,

when the return is being closed.

2. The location of the returns of the President and Vice President will be monitored at all

times throughout the examination process.

A. The returns should be kept in an orange folder at all times.

B. The returns should not be exposed to viewing by other employees.

C. The returns should be locked in a secure drawer or cabinet when the examiner is

away from the work area.

3. See IRM 4.8.4.2.4.3(a) and (b) for key points to remember during the review of the

returns.
47

APPENDIX C

Disclosure Report for Public Inspection Pursuant to Internal Revenue

Code Section 6103(p)(3)(C) for Calendar Year 2017 
DISCLOSURE REPORT FOR PUBLIC INSPECTION

PURSUANT TO INTERNAL REVENUE

CODE SECTION 6103(p)(3)(C) FOR CALENDAR YEAR 2017

Prepared by the

INTERNAL REVENUE SERVICE

Published by the Staff

of the

JOINT COMMITTEE ON TAXATION

April 12, 2018

JCX-29-18
1

INTRODUCTION

Section 6103(p)(3)(C) of the Internal Revenue Code provides that the Secretary of the 

Treasury shall, within 90 days after the close of each calendar year, furnish to the Joint 

Committee on Taxation for disclosure to the public a report which provides, with respect to each 

Federal agency and certain other entities, the number of: (1) requests for disclosure of returns and

return information (as such terms are defined in section 6103(b)); (2) instances in which returns

and return information were disclosed pursuant to such requests or otherwise; and (3) taxpayers

whose returns, or return information with respect to whom, were disclosed pursuant to such 

requests.1 In addition, the report must describe the general purposes for which such requests

were made.

Pursuant to section 6103(p)(3)(C), the Internal Revenue Service (“IRS”) prepared a 

disclosure report for public inspection covering calendar year 2017. This document sets forth the

report of the Internal Revenue Service.2

 

1

 Unless otherwise stated, all section references are to the Internal Revenue Code of 1986, as amended.

2

 This document may be cited as follows: Joint Committee on Taxation, Disclosure Report for Public 

Inspection Pursuant to Internal Revenue Code Section 6103(p)(3)(C) for Calendar Year 2017 (JCX-29-18),

April 12, 2018. This document can be found on the Joint Committee on Taxation website at www.jct.gov. 
2

Disclosure Report for Public Inspection

Pursuant to 26 USC Section 6103(p)(3)(C)

Internal Revenue Service

Calendar Year 2017
3

Calendar Year 2017 Volume of Disclosures of Tax Returns and/or Return Information 

Required to Be Accounted for Pursuant to 26 USC Section 6103(p)(3)(A)

Disclosure To/For

IRC Section 

6103 

Subsection

Bulk Master 

File Data 

(See Note 1)

Other 

Disclosures 

(See Note 2)

Total Number 

of Disclosures 

(See Note 3)

Tax Checks (c) 0 12,265 12,265

States (d) 9,015,148,537 225,680,886 9,240,829,423

Joint Committee on Taxation (f) 59,774,930 0 59,774,930

GAO, as Agent to Congressional 

Committees

(f) 92,031,674 0 92,031,674

President and Head of Agencies (g) 0 0 0 

Department of Justice (See Note 6) (h)(3)(B) 0 0 0

US Attorneys (See Note 4) (i)(1) 0 23,248 23,248

US Attorneys (i)(2) 0 349 349

FBI

Other

FBI

Other

(i)(3)(A)

(i)(3)(A)

(i)(3)(B)

(i)(3)(C)

0

0

0

0

0

0

65

0

0

0

65

0

Other (i)(7)(A) 0 0 0

Other (i)(7)(B) 0 0 0

US Attorneys (i)(7)(C) 0 0 0

Government Accountability Office (i)(8) 0 2,562 2,562

Bureau of Census (j)(1)(A) 1,483,431,140 682,428 1,484,113,568

Bureau of Economic Analysis (j)(1)(B) 0 379 379

Treasury Office of Economic Policy (j)(3) 0 4,918,671 4,918,671

Department of Agriculture (j)(5) 2,190,520 0 2,190,520

Congressional Budget Office (j)(6) 0 4,918,671 4,918,671

Foreign Countries

Tax Treaty Authority (See Note 5)

(k)(4) 2,003,542 3,786 2,007328

Bureau of Prisons (Federal and 

State)

(k)(10) 0 0 0

Department of Labor

Pension Benefit Guaranty 

Corporation

(l)(2) 0 343 343

Federal Agencies (l)(3) 0 0 0 

Department of Treasury Employees (l)(4)(A) 0 4 4

Child Support Enforcement 

Agencies

(l)(6) 9,496,583 0 9,496,583

Medicare Premium Subsidy 

Adjustment

(l)(20) 9,712,737 0 9,712,737

Affordable Care Act (l)(21) 86,919,551 0 86,919,551

States

IRC Section 6104(c)

0 19,444 19,444

TOTALS 10,760,709,214 236,263,101 10,996,972,315
Internal Revenue Service

Disclosure Report (cont’d)

4

Reference Notes:

(1) Bulk Master File Data: Disclosures are generated when an agency receives data 

from an IRS database extract of taxpayer information. Each extract contains 

different data elements of a taxpayer’s account information based on the nature 

and purpose of the specific extract. A block of data elements for one taxpayer for 

one year or period constitutes one record and is counted as one disclosure. In 

order to account for any disclosure, the taxpayer’s identity information 

(taxpayer’s name, identification number and/or address) is included in every 

extract record. Other data specific to that extract is included in the record 

depending on the extract. Each record, regardless of amount of data elements 

constitutes one disclosure. Examples of varying data elements within a record 

include, for example: income; specific line items (or unique combinations of line 

items) from a tax return; account transactions (payments, assessments, refunds, 

adjustments); math and audit adjustments; filing dates and other filing activities 

such as extensions, filing status and exemptions. Each tax year or period 

disclosed for each record is counted as one disclosure.

(2) Other Disclosures: Disclosures that are not bulk/extract disclosures also vary 

depending on what is included in the record. Disclosures are made when the IRS 

releases transcripts of accounts, permits inspection of or furnishes photocopies of 

records, makes oral disclosures, and any disclosure by means of correspondence 

without furnishing a copy of the record. Also included are disclosures from

locally automated files. Examples include copies of examination or collection 

administrative files. When some or all of the contents of an administrative file are 

disclosed, the IRS counts the number of disclosures based on the number of 

taxpayers and tax years or periods contained within that file.

(3) Disclosure Counts: The number of disclosures of tax information depends on the 

type of record disclosed and what constitutes a record subject to disclosure 

accounting. Generally, when the IRS discloses some part of one taxpayer’s record 

for one tax year or period, the IRS counts that as one disclosure. For example, if 

the IRS discloses a return transcript to a state tax agency, the IRS counts one 

disclosure for every tax year each time a transcript is disclosed. If the agency 

receives a transcript for two tax years, the IRS counts that as two disclosures. If 

the agency receives three different transcripts for the same taxpayer and tax year, 

the IRS counts three disclosures since each transcript is a separate record. 
Internal Revenue Service

Disclosure Report (cont’d)

5

(4) United States Attorneys: Disclosures pursuant to an Ex Parte Court Order under 

IRC Section 6103(i)(1) are generally made to the Department of Justice, U.S. 

Attorney’s Office (USAO). In prior years, the majority of disclosures were to the 

USAO. When directed by the Ex Parte Order and in coordination with the USAO 

instructions, the IRS disclosed in a small number of cases, return information 

directly to the named law enforcement employees of the Drug Enforcement 

Agency (DEA), Federal Bureau of Investigation (FBI), and other agencies

(Other). The small numbers of disclosures directly to those agencies are still 

coordinated with the USAO. Employees of these law enforcement agencies 

conduct the non-tax criminal investigations, assist the USAO in the Ex Parte 

application process and use the return information obtained to further those 

investigations. To simplify the report, we combined all Ex Parte disclosures into 

one line item.

(5) Foreign Tax Treaty Disclosures:

The total number of disclosures are from both Bulk Master File Data and Other 

Sources:

• 2,003,542 – Disclosures from Bulk Master File Data; relating to automatic 

exchanges of information by the United States to a competent authority of a 

foreign government with which the United States has an income tax 

convention or other bilateral agreement relating to exchange of information 

with the United States. The data exchanged are drawn from the information 

reported to the IRS annually by withholding agents on Form 1042-S (Foreign 

Person’s U.S. Source of Income Subject to Withholding). For 2017, these 

disclosures predominantly relate to information with respect to reportable 

accounts maintained by residents of foreign jurisdictions in reporting U.S. 

financial institutions (or U.S. branches of foreign financial institutions) and 

are made to the competent authority of a foreign government that has 

concluded with the United States a Model 1A Intergovernmental Agreement 

(IGA) implementing the Foreign Account Tax Compliance Act (FATCA) 

and that has been determined by Treasury and the IRS to be an appropriate 

jurisdiction with which to have an automatic exchange relationship. This 

information is provided reciprocally to certain foreign jurisdiction tax 

administrations for the first time in accordance with Article 2(2)(b) of the 

IGA.

• 3,786 – Disclosures from Other Sources: consisting of taxpayer-specific 

returns or return information made to a competent authority of a foreign 

government with which the United States has an income tax convention or 

other bilateral agreement relating to the exchange of tax information with the 

United States.
Internal Revenue Service

Disclosure Report (cont’d)

6

(6) Department of Justice:

• IRC section 6103(h)(2) provides the standards that must be met for authorized 

disclosures to officers and employees of the Department of Justice (including 

United States attorneys) personally and directly engaged in, and solely for 

their use in, and proceeding before a Federal grand jury or preparation for any 

proceeding (or investigation which may result in such a proceeding) before a 

Federal grand jury or any Federal or State court. Those disclosures made to 

the Department of Justice under the provisions of IRC section 6103(h)(3)(B), 

requiring a written request from the Attorney General, the Deputy Attorney 

General, or an Assistant Attorney General, are reported in accordance with

IRC section 6103(p)(3).
Internal Revenue Service

Disclosure Report (cont’d)

7

Explanation of Internal Revenue Code Section 6103

IRC Section 6103 Subsection Purpose of Disclosure

(c) Disclosure of returns and return information to the designee 

of the taxpayer. 

(d) Disclosure of returns and return information to State tax 

officials having responsibility for administering State tax 

law. 

(f) Disclosure of returns and return information to Committees 

of Congress or their agents (including Government

Accountability Office (GAO) and the Joint Committee on 

Taxation (JCT)). 

(g) Disclosure of returns and return information of any taxpayer 

by request of the President, or for return information of 

taxpayers considered for appointment to the executive or 

judicial branches by the President or head of any Federal 

agency. 

(h)(3)(B) Disclosure of returns and return information to the 

Department of Justice in a tax administrative matter for use 

in, or preparing for, any proceeding or investigation before a 

Federal Grand Jury, Federal or State court, pursuant to a 

written request by the Attorney General, Deputy or 

Assistant Attorney General.

(i)(1) Disclosure of returns and return information to Federal 

officers or employees upon the grant of an ex parte order by 

a Federal district court judge or magistrate for use in Federal 

non-tax criminal investigations. 

(i)(2) Disclosure of return information, other than taxpayer return 

information, to Federal officers or employees for use in 

Federal nontax criminal investigations, upon request by the 

head of the agency or Inspector General thereof (or 

designated officials of the Department of Justice). 

(i)(3)(A) Disclosure of return information, other than taxpayer return 

information, to apprise appropriate Federal officials of 

potential violations of Federal criminal law. 
Internal Revenue Service

Disclosure Report (cont’d)

8

Explanation of Internal Revenue Code Section 6103

IRC Section 6103 Subsection Purpose of Disclosure

(i)(3)(B) Disclosure of return information in situations involving the 

imminent threat of death or physical injury to any 

individual. Disclosure is made to Federal or State law 

enforcement. Also includes disclosure to Federal law 

enforcement in situations involving flight from Federal 

prosecution. 

(i)(3)(C) Disclosure of return information, other than taxpayer return 

information, to appropriate Federal law enforcement 

agencies in situations that may be related to a terrorist 

incident, threat, or activity. 

(i)(7)(A) Disclosure of return information, other than taxpayer return 

information, to officers and employees of any Federal law 

enforcement agency personally and directly engaged in the 

response to or investigation of any terrorist incident, threat, 

or activity.

(i)(7)(B) Disclosure of return information, other than taxpayer return 

information, to Federal agencies engaged in the collection 

or analysis of intelligence and counterintelligence 

information or investigation concerning any terrorist 

incident, threat, or activity upon receipt of a valid written 

request by the Secretary.

(i)(7)(C) Disclosure of return or return information to a Federal law 

enforcement or Federal intelligence agency engaged in any 

investigation, response to, or analysis of information 

concerning a terrorist incident, threat, or activity upon grant 

of an ex parte court order by a Federal district court judge or 

magistrate.

(i)(8) Return and return information is open to inspection by the 

Government Accountability Office for purposes of auditing, 

among others, the Internal Revenue Service.

(j)(1)(A) Disclosure of returns, or return information reflected 

thereon, to the Bureau of Census in activities allowed by 

law.
Internal Revenue Service

Disclosure Report (cont’d)

9

Explanation of Internal Revenue Code Section 6103

IRC Section 6103 Subsection Purpose of Disclosure

(j)(1)(B) Disclosure of return information reflected on returns of 

corporations to the Department of Commerce for statistical 

use by the Bureau of Economic Analysis in activities 

allowed by law.

(j)(3) Disclosure of Social Security data extracts of individual 

Social Security earnings and benefits to the Department of 

Treasury Office of Economic Policy for use in preparing 

economic or financial forecasts, projections, analyses, and 

statistical studies.

(j)(5) Disclosure of returns, or return information reflected 

thereon, to the Department of Agriculture for structuring, 

preparing, and conducting the Census of Agriculture as 

allowed by law.

(j)(6) Disclosure of return information to the Congressional 

Budget Office for long-term modeling of the Social Security 

and Medicare programs.

(k)(4) Disclosure of returns or return information to the competent 

authority of a foreign government that has a tax convention 

or bilateral information exchange agreement with the United 

States.

(k)(10) Disclosure of returns or return information to the Federal 

Bureau of Prisons or any State agency charged with 

administration of State prisons to the extent the IRS 

determines an incarcerated individual filed or facilitated in 

filing a false return.

(l)(2) Disclosure of returns and return information to the 

Department of Labor and Pension Benefit Guaranty 

Corporation for administration of Titles I and IV of the 

Employee Retirement Income Security Act of 1974.

(l)(3) Disclosure of tax delinquent account indicator to Federal 

agencies to determine the credit worthiness of a Federal 

loan applicant.
Internal Revenue Service

Disclosure Report (cont’d)

10

Explanation of Internal Revenue Code Section 6103

IRC Section 6103 Subsection Purpose of Disclosure

(l)(4)(A) Disclosure of returns and return information for use in 

personnel or claimant representative matters by employees 

of the Department of the Treasury or practitioners who are 

the subject of such matters, or their representatives.

(l)(6) Disclosure of return information to Federal, State, and local 

child support enforcement agencies for use in establishing 

and collecting child support obligations from and locating 

individuals owing such obligations.

(l)(20) Disclosure of return information to the Commissioner of 

Social Security for use in establishing the appropriate 

amount of any Medicare part B premium adjustment under 

section 1839 of the Social Security Act.

(l)(21) Disclosure of return information to the Secretary of Health 

and Human Services for use in determining any premium 

tax credit, cost-sharing reduction, eligibility for participation 

in a State’s Medicaid program, a State’s children’s health 

insurance, or a basic health program covered by the Patient 

Protection and Affordable Care Act.

IRC Section 6104(c) Disclosure of certain information pertaining to charitable 

organizations to appropriate State officers.