# Disclosure of Return Information by Certain Officers and Employees for Investigative Purposes
> **IRS** · Final regulations and removal of temporary regulations. · Published 2006-07-11 · Effective 2006-07-11 · 71 FR 38985
## Document
- **Document number:** 06-6110
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 71 FR 38985
- **CFR reference:** 26 CFR 301
- **Publication date:** 2006-07-11
- **Effective date:** 2006-07-11
- **Treasury docket:** TD 9274
## Abstract

This document contains final regulations relating to the disclosure of return information pursuant to section 6103(k)(6) of the Internal Revenue Code (Code). The final regulations describe the circumstances under which Internal Revenue and Office of Treasury Inspector General for Tax Administration (TIGTA) employees may disclose return information to the extent necessary to obtain information or to accomplish properly any activity connected with certain official duties. These regulations clarify and elaborate on the facts and circumstances in which disclosure pursuant to section 6103(k)(6) is authorized.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2006/07/11/06-6110/disclosure-of-return-information-by-certain-officers-and-employees-for-investigative-purposes)
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