SUMMARY: This document contains temporary regulations relating to the dis- closure of return information pursuant to section 6103(k)(6) of the Internal Rev- enue Code. The temporary regulations describe the circumstances under which officers or employees of the IRS, the IRS Office of Chief ...
Participation of a Person Described in Section 6103(n) in a Summons Interview Under Section 7602(a)(2) of the Internal Revenue CodeHeather C. Maloy
Internal Revenue Code -- Section 6103Section 7431 provides redress for taxpayers in which such confidential taxpayer information is improperly disclosed. Although the IRS disclosure of confidential taxpayer names appears to meet the general rule giving rise to a cause of action, it is unlikely that ...
However, in certain circumstances Internal Revenue Code provides that corporate shareholders, who meet a one-percent ownership criterion, can request from the IRS a copy of the corporate tax return. In this paper, we discuss the legislative history of Code Section 6103 and its precursors which ...