Procedures for Administrative Review of a Determination That an Authorized Recipient Has Failed To Safeguard Tax Returns or Return Information

tax-irs · IRS · Rule · Published 2009-02-11 · Effective 2009-02-11 · 74 FR 6829

Document

Document number: E9-2827
Federal Register citation: 74 FR 6829
CFR reference: 26 CFR 301
Type: Rule
Action: Final regulations and removal of temporary regulations.
Category: tax-irs
Sub-agency: IRS
Publication date: 2009-02-11
Effective date: 2009-02-11
Treasury docket: TD 9445

Abstract

This document contains final regulations regarding administrative review procedures for certain government agencies and other authorized recipients of returns or return information whose receipt of returns and return information may be suspended or terminated because they do not maintain proper safeguards. The regulations provide guidance to responsible IRS personnel and authorized recipients as to these administrative procedures.

Source

Authoritative: Federal Register document
Machine: JSON-LD · Markdown