# Disclosure of Returns and Return Information to Designee of Taxpayer
> **IRS** · Temporary regulation. · Published 2001-01-11 · Effective 2001-01-11 · 66 FR 2261
## Document
- **Document number:** 01-485
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 66 FR 2261
- **CFR reference:** 26 CFR 301
- **Publication date:** 2001-01-11
- **Effective date:** 2001-01-11
- **Treasury docket:** TD 8935
## Abstract

This document contains a temporary regulation relating to the disclosure of returns and return information to a designee of the taxpayer. The temporary regulation provides guidance to IRS employees responsible for disclosing returns and return information and to taxpayers who wish to designate a person or persons to whom returns and return information may be disclosed. The portion of this temporary regulation pertaining to nonwritten requests or consents reflects changes to the law made by the Taxpayer Bill of Rights II, Public Law 104-168, section 1207, 110 Stat. 1473. With respect to written requests or consents, the temporary regulation amends the existing regulation to provide further guidance in certain limited situations and to clarify existing procedures. The text of the temporary regulation also serves as the text of the proposed regulation set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section of this issue of the Federal Register.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2001/01/11/01-485/disclosure-of-returns-and-return-information-to-designee-of-taxpayer)
---
*AI Analytics · CC0 1.0*