# Procedures for Administrative Review of a Determination That an Authorized Recipient Has Failed To Safeguard Tax Returns or Return Information
> **IRS** · Final regulations and removal of temporary regulations. · Published 2009-02-11 · Effective 2009-02-11 · 74 FR 6829
## Document
- **Document number:** E9-2827
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 74 FR 6829
- **CFR reference:** 26 CFR 301
- **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
- [Federal Register document](https://www.federalregister.gov/documents/2009/02/11/E9-2827/procedures-for-administrative-review-of-a-determination-that-an-authorized-recipient-has-failed-to)
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