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26 U.S.C. § 6108 — Statistical publications and studies
Federal law — U.S. Code and appendices · legal_authorities
**(a) Publication or other disclosure of statistics of income** The Secretary shall prepare and publish not less than annually statistics reasonably available with respect to the operations of the internal revenue laws, including classifications of taxpayers and of income, the amounts claimed or allowed as deductions, exemptions, and credits, and any other facts deemed pertinent and valuable.
**(b) Special statistical studies** The Secretary may, upon written request by any party or parties, make special statistical studies and compilations involving return information (as defined in section 6103(b)(2)) and furnish to such party or parties transcripts of any such special statistical study or compilation. A reasonable fee may be prescribed for the cost of the work or services performed for such party or parties.
**(c) Anonymous form** No publication or other disclosure of statistics or other information required or authorized by subsection (a) or special statistical study authorized by subsection (b) shall in any manner permit the statistics, study, or any information so published, furnished, or otherwise disclosed to be associated with, or otherwise identify, directly or indirectly, a particular taxpayer.
**(d) Statistical support for National Taxpayer Advocate** Upon request of the National Taxpayer Advocate, the Secretary shall, to the extent practicable, provide the National Taxpayer Advocate with statistical support in connection with the preparation by the National Taxpayer Advocate of the annual report described in section 7803(c)(2)(B)(ii). Such statistical support shall include statistical studies, compilations, and the review of information provided by the National Taxpayer Advocate for statistical validity and sound statistical methodology.
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Source location: Title 26, Chapter 61, § 6108; chapter-061-information-and-returns.md
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**(a) Publication or other disclosure of statistics of income** The Secretary shall prepare and publish not less than annually statistics reasonably available with respect to the operations of the internal revenue laws, including classifications of taxpayers and of income, the amounts claimed or allowed as deductions, exemptions, and credits, and any other facts deemed pertinent and valuable.
**(b) Special statistical studies** The Secretary may, upon written request by any party or parties, make special statistical studies and compilations involving return information (as defined in section 6103(b)(2)) and furnish to such party or parties transcripts of any such special statistical study or compilation. A reasonable fee may be prescribed for the cost of the work or services performed for such party or parties.
**(c) Anonymous form** No publication or other disclosure of statistics or other information required or authorized by subsection (a) or special statistical study authorized by subsection (b) shall in any manner permit the statistics, study, or any information so published, furnished, or otherwise disclosed to be associated with, or otherwise identify, directly or indirectly, a particular taxpayer.
**(d) Statistical support for National Taxpayer Advocate** Upon request of the National Taxpayer Advocate, the Secretary shall, to the extent practicable, provide the National Taxpayer Advocate with statistical support in connection with the preparation by the National Taxpayer Advocate of the annual report described in section 7803(c)(2)(B)(ii). Such statistical support shall include statistical studies, compilations, and the review of information provided by the National Taxpayer Advocate for statistical validity and sound statistical methodology.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Commissioner of Internal Revenue**
(1) **Appointment**
(A) *In general* — There shall be in the Department of the Treasury a Commissioner of Internal Revenue who shall be appointed by the President, by and with the advice and consent of the Senate. Such appointment shall be made from individuals who, among other qualifications, have a demonstrated ability in management.
(B) *Term* — The term of the Commissioner of Internal Revenue shall be a 5-year term, beginning with a term to commence on November 13, 1997. Each subsequent term shall begin on the day after the date on which the previous term expires.
(C) *Vacancy* — Any individual appointed as Commissioner of Internal Revenue during a term as defined in subparagraph (B) shall be appointed for the remainder of that term.
(D) *Removal* — The Commissioner may be removed at the will of the President.
(E) *Reappointment* — The Commissioner may be appointed to serve more than one term.
(2) **Duties** — The Commissioner shall have such duties and powers as the Secretary may prescribe, including the power to—
(A) administer, manage, conduct, direct, and supervise the execution and application of the internal revenue laws or related statutes and tax conventions to which the United States is a party; and
(B) recommend to the President a candidate for appointment as Chief Counsel for the Internal Revenue Service when a vacancy occurs, and recommend to the President the removal of such Chief Counsel.
If the Secretary determines not to delegate a power specified in subparagraph (A) or (B), such determination may not take effect until 30 days after the Secretary notifies the Committees on Ways and Means, Government Reform and Oversight, and Appropriations of the House of Representatives and the Commit
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 7803
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** Returns and return information shall be confidential, and except as authorized by this title—
(1) no officer or employee of the United States,
(2) no officer or employee of any State, any local law enforcement agency receiving information under subsection (i)(1)(C) or (7)(A), any tribal or local child support enforcement agency, or any local agency administering a program listed in subsection (l)(7)(D) who has or had access to returns or return information under this section or section 6104(c), and
(3) no other person (or officer or employee thereof) who has or had access to returns or return information under subsection (c), subsection (e)(1)(D)(iii), paragraph (10), (13), (14), or (15) of subsection (k), paragraph (6), (8), (10), (12), (13) (other than subparagraphs (D)(v) and (D)(vi) thereof), (16), (19), (20), or (21) of subsection (l), paragraph (2) or (4)(B) of subsection (m), or subsection (n),
shall disclose any return or return information obtained by him in any manner in connection with his service as such an officer or an employee or otherwise or under the provisions of this section. For purposes of this subsection, the term “officer or employee” includes a former officer or employee.
**(b) Definitions** For purposes of this section—
(1) **Return** — The term “return” means any tax or information return, declaration of estimated tax, or claim for refund required by, or provided for or permitted under, the provisions of this title which is filed with the Secretary by, on behalf of, or with respect to any person, and any amendment or supplement thereto, including supporting schedules, attachments, or lists which are supplemental to, or part of, the return so filed.
(2) **Return information** — The term “return information” means—
(
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6103
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Federal law — U.S. Code and appendices · legal_authorities
Page 3480
TITLE 26—INTERNAL REVENUE CODE
[§ 6106
with a possession of the United States) pro-
viding for the avoidance of double taxation,
the
prevention
of
fiscal
evasion,
non-
discrimination with respect to taxes, the ex-
change of tax relevant information with the
United States, or mutual assistance in tax
matters.
(d) Cross references
For penalties for the unauthorized disclosure of
tax convention information which is return or re-
turn information, see sections 7213, 7213A, and 7431.
(Added Pub. L. 106–554, § 1(a)(7) [title III,
§ 304(b)(1)], Dec. 21, 2000, 114 Stat. 2763, 2763A–633;
amended Pub. L. 107–134, title II, § 201(c)(9), Jan.
23, 2002, 115 Stat. 2444; Pub. L. 107–147, title IV,
§ 417(18), Mar. 9, 2002, 116 Stat. 56.)
Editorial Notes
PRIOR PROVISIONS
A prior section 6105, act Aug. 16, 1954, ch. 736, 68A
Stat. 755, authorized the Secretary or his delegate to
compile, beginning after June 31, 1941, all cases in
which relief from excess profits tax has been allowed,
prior to repeal by Pub. L. 94–455, title XIX, § 1906(a)(7),
Oct. 4, 1976, 90 Stat. 1824.
AMENDMENTS
2002—Subsec. (b)(2). Pub. L. 107–134, § 201(c)(9)(A),
struck out ‘‘or’’ at end.
Subsec. (b)(3). Pub. L. 107–134, § 201(c)(9)(D), added par.
(3). Former par. (3) redesignated (4).
Pub. L. 107–134, § 201(c)(9)(B), substituted ‘‘paragraph
(1), (2), or (3)’’ for ‘‘paragraphs (1) or (2)’’.
Subsec. (b)(4). Pub. L. 107–134, § 201(c)(9)(C), redesig-
nated par. (3) as (4).
Subsec. (c)(1)(C), (E). Pub. L. 107–147 struck out ‘‘any’’
after subpar. designation.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 2002 AMENDMENT
Amendment by Pub. L. 107–134 applicable to disclo-
sures made on or after Jan. 23, 2002, see section 201(d)
of Pub. L. 107–134, set out as a note
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 6108
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