# Disclosure of Returns and Return Information to Designee of Taxpayer
> **IRS** · Final regulation and removal of temporary regulation. · Published 2003-04-29 · Effective 2003-04-29 · 68 FR 22596
## Document
- **Document number:** 03-10404
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 68 FR 22596
- **CFR reference:** 26 CFR 301
- **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
- [Federal Register document](https://www.federalregister.gov/documents/2003/04/29/03-10404/disclosure-of-returns-and-return-information-to-designee-of-taxpayer)
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