Amendment of 26 CFR 301.6103(n)-1 to Incorporate Taxpayer Browsing Protection Act
other · IRS · Rule · Published 2003-03-12 · Effective 2003-03-12 · 68 FR 11739
Document
Document number
03-5462
Federal Register citation
68 FR 11739
CFR reference
26 CFR 301
Type
Rule
Action
Final rule.
Category
other
Sub-agency
IRS
Publication date
2003-03-12
Effective date
2003-03-12
Treasury docket
TD 9044
Abstract
This final regulation requires persons to whom returns or return information is or may be disclosed as authorized by Sec. 301.6103(n)-1(a) (generally, contractors employed to perform tax administration services) to notify their officers and employees of the prohibitions against and penalties for unauthorized inspection of returns or return information.