Source: http://www.gpo.gov/fdsys/pkg/USCODE-2011-title26/html/USCODE-2011-title26-subtitleF-chap61-subchapB.htm
Timestamp: 2014-09-01 21:06:24
Document Index: 195943200

Matched Legal Cases: ['§502', '§8246', '§815', '§1', '§304', '§13173', '§1012', '§10701', '§141', '§1201', '§1906', '§203', '§4', '§1', '§6101', '§1906', '§6102']

Subchapter B—Miscellaneous Provisions
6101.Period covered by returns or other documents.
6102.Computations on returns or other documents.
6103.Confidentiality and disclosure of returns and return information.
6104.Publicity of information required from certain exempt organizations and certain trusts.
6105.Confidentiality of information arising under treaty obligations.
6106.Publicity of unemployment tax returns.1
6107.Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list.
6108.Publication of statistics of income.2
6109.Identifying numbers.
6110.Public inspection of written determinations.
6111.Disclosure of reportable transactions.
6112.Material advisors of reportable transactions must keep lists of advisees, etc.
6113.Disclosure of nondeductibility of contributions.
6114.Treaty-based return positions.
6115.Disclosure related to quid pro quo contributions.
6116.Requirement for prisons located in United States to provide information for tax administration.
6117.Cross reference.
2011—Pub. L. 112–41, title V, §502(b), Oct. 21, 2011, 125 Stat. 460, added items 6116 and 6117 and struck out former item 6116 “Cross reference”.
2007—Pub. L. 110–28, title VIII, §8246(a)(2)(C)(ii), May 25, 2007, 121 Stat. 201, substituted “Tax return preparer” for “Income tax return preparer” in item 6107.
2004—Pub. L. 108–357, title VIII, §815(b)(1), (4), Oct. 22, 2004, 118 Stat. 1582, 1583, substituted “Disclosure of reportable transactions” for “Registration of tax shelters” in item 6111 and “Material advisors of reportable transactions must keep lists of advisees, etc.” for “Organizers and sellers of potentially abusive tax shelters must keep lists of investors” in item 6112.
2000—Pub. L. 106–554, §1(a)(7) [title III, §304(b)(2)], Dec. 21, 2000, 114 Stat. 2763, 2763A–634, added item 6105.
1993—Pub. L. 103–66, title XIII, §13173(c)(1), Aug. 10, 1993, 107 Stat. 456, added item 6115 and redesignated former item 6115 as 6116.
1988—Pub. L. 100–647, title I, §1012(aa)(5)(C)(i), Nov. 10, 1988, 102 Stat. 3533, added item 6114 and redesignated former item 6114 as 6115.
1987—Pub. L. 100–203, title X, §10701(c)(1), Dec. 22, 1987, 101 Stat. 1330–459, added item 6113 and redesignated former item 6113 as 6114.
1984—Pub. L. 98–369, div. A, title I, §§141(c)(1), 142(c)(1), July 18, 1984, 98 Stat. 680, 682, added items 6111 and 6112 and redesignated former item 6111 as 6113.
1976—Pub. L. 94–455, title XII, §§1201(c), 1202(a)(2), 1203(i)(2), title XIX, §1906(b)(1), (2), Oct. 4, 1976, 90 Stat. 1667, 1685, 1694, 1833, substituted in item 6103 “Confidentiality and disclosure of returns and return information” for “Publicity of returns and disclosure of information as to persons filing income tax returns”, struck out item 6105 “Compilation of relief from excess profits tax cases”, added items 6107 and 6110, redesignated former item 6110 as 6111, and as so redesignated substituted “reference” for “references”.
1968—Pub. L. 90–618, title II, §203(b), Oct. 22, 1968, 82 Stat. 1235, struck out item 6107 “List of special taxpayers for public inspection”.
1966—Pub. L. 89–713, §4(b), Nov. 2, 1966, 80 Stat. 1109, substituted “disclosure of information as to persons filing income tax returns” for “lists of taxpayers” in item 6103.
1961—Pub. L. 87–397, §1(c)(1), Oct. 5, 1961, 75 Stat. 829, added item 6109 and redesignated former item 6109 as 6110.
1 Section repealed by Pub. L. 94–455 without corresponding amendment of subchapter analysis.
2 Section catchline amended by Pub. L. 94–455 without corresponding amendment of subchapter analysis.
§6101. Period covered by returns or other documents
(Aug. 16, 1954, ch. 736, 68A Stat. 753; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
§6102. Computations on returns or other documents
(a) Amounts shown on internal revenue forms
The Secretary is authorized to provide with respect to any amount required to be shown on a form prescribed for any internal revenue return, statement, or other document, that if such amount of such item is other than a whole-dollar amount, either—
(1) the fractional part of a dollar shall be disregarded; or
(2) the fractional part of a dollar shall be disregarded unless it amounts to one-half dollar or more, in which case the amount (determined without regard to the fractional part of a dollar) shall be increased by $1.
(E) Reversible error
(5) Disclosure to locate fugitives from justice
Any person described in paragraph (1)(B) may authorize an application to a Federal district court judge or magistrate judge for an order referred to in subparagraph (A). Upon such application, such judge or magistrate judge may grant such order if he determines on the basis of the facts submitted by the applicant that—
(6) Confidential informants; impairment of investigations
(7) Disclosure upon request of information relating to terrorist activities, etc.
(A) Disclosure to law enforcement agencies
(ii) Disclosure to State and local law enforcement agencies
(iv) Limitation on use of information
(v) Taxpayer identity
(B) Disclosure to intelligence agencies
A request meets the requirements of this subparagraph if the request—
(iii) Requesting individuals
An individual described in this subparagraph is an individual—
(iv) Taxpayer identity
(C) Disclosure under ex parte orders
(ii) Application for order
The Attorney General, the Deputy Attorney General, the Associate Attorney General, any Assistant Attorney General, or any United States attorney may authorize an application to a Federal district court judge or magistrate for the order referred to in clause (i). Upon such application, such judge or magistrate may grant such order if he determines on the basis of the facts submitted by the applicant that—
(D) Special rule for ex parte disclosure by the IRS
(ii) Limitation on use of information
Information disclosed under clause (i)—
(8) Comptroller General
(A) Returns available for inspection
Except as provided in subparagraph (C), upon written request by the Comptroller General of the United States, returns and return information shall be open to inspection by, or disclosure to, officers and employees of the Government Accountability Office for the purpose of, and to the extent necessary in, making—
(i) an audit of the Internal Revenue Service, the Bureau of Alcohol, Tobacco, Firearms, and Explosives, Department of Justice, or the Tax and Trade Bureau, Department of the Treasury, which may be required by section 713 of title 31, United States Code, or
(B) Audits of other agencies
Nothing in this section shall prohibit any return or return information obtained under this title by any Federal agency (other than an agency referred to in subparagraph (A)) or by a Trustee as defined in the District of Columbia Retirement Protection Act of 1997, for use in any program or activity from being open to inspection by, or disclosure to, officers and employees of the Government Accountability Office if such inspection or disclosure is—
(ii) Information from Secretary
(iii) Requirement of notification upon completion of audit
Within 90 days after the completion of an audit with respect to which returns or return information were opened to inspection or disclosed under clause (i) or (ii), the Comptroller General of the United States shall notify in writing the Joint Committee on Taxation of such completion. Such notice shall include—
(iv) Certain restrictions made applicable
(C) Disapproval by Joint Committee on Taxation
Returns and return information shall not be open to inspection or disclosed under subparagraph (A) or (B) with respect to an audit—
Upon request in writing by the Secretary of Commerce, the Secretary shall furnish—
(2) Federal Trade Commission
(4) Anonymous form
(5) Department of Agriculture
Upon request in writing by the Secretary of Agriculture, the Secretary shall furnish such returns, or return information reflected thereon, as the Secretary may prescribe by regulation to officers and employees of the Department of Agriculture whose official duties require access to such returns or information for the purpose of, but only to the extent necessary in, structuring, preparing, and conducting the census of agriculture pursuant to the Census of Agriculture Act of 1997 (Public Law 105–113).
(6) Congressional Budget Office
(1) Disclosure of accepted offers-in-compromise
(2) Disclosure of amount of outstanding lien
(3) Disclosure of return information to correct misstatements of fact
The Secretary may, but only following approval