# Amendment of 26 CFR 301.6103(n)-1 to Incorporate Taxpayer Browsing Protection Act
> **IRS** · Final rule. · Published 2003-03-12 · Effective 2003-03-12 · 68 FR 11739
## Document
- **Document number:** 03-5462
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 68 FR 11739
- **CFR reference:** 26 CFR 301
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2003/03/12/03-5462/amendment-of-26-cfr-3016103n-1-to-incorporate-taxpayer-browsing-protection-act)
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