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 ...
(1) which results from a good faith, but erroneous, interpretation of section 6103, or (2) which is requested by the taxpayer. (c) Damages. In any action brought under subsection (a), upon a finding of liability on the part of the defendant, the defendant shall be liable to the plain...
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