# Procedures for Administrative Review of a Determination That an Authorized Recipient Has Failed to Safeguard Tax Returns or Return Information
> **IRS** · Temporary regulations. · Published 2006-02-24 · Effective 2006-02-24 · 71 FR 9449
## Document
- **Document number:** 06-1713
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 71 FR 9449
- **CFR reference:** 26 CFR 301
- **Publication date:** 2006-02-24
- **Effective date:** 2006-02-24
- **Treasury docket:** TD 9252
## Abstract

This document contains temporary regulations regarding administrative review procedures for certain government agencies and other authorized recipients of tax returns or return information (authorized recipients) whose receipt of returns and return information may be suspended or terminated because they do not maintain proper safeguards. The temporary regulations provide guidance to responsible IRS personnel and authorized recipients as to these administrative procedures. The text of these temporary regulations serves as the text of the proposed regulations 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/2006/02/24/06-1713/procedures-for-administrative-review-of-a-determination-that-an-authorized-recipient-has-failed-to)
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