Disclosure of Returns and Return Information to Designee of Taxpayer

tax-irs · IRS · Rule · Published 2003-04-29 · Effective 2003-04-29 · 68 FR 22596

Document

Document number: 03-10404
Federal Register citation: 68 FR 22596
CFR reference: 26 CFR 301
Type: Rule
Action: Final regulation and removal of temporary regulation.
Category: tax-irs
Sub-agency: IRS
Publication date: 2003-04-29
Effective date: 2003-04-29
Treasury docket: TD 9054

Abstract

This final regulation relates to the disclosure of returns and return information to a designee of the taxpayer. The 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.

Source

Authoritative: Federal Register document
Machine: JSON-LD · Markdown