26 U.S.C. § 6105 — Confidentiality of information arising

Page 3479 TITLE 26—INTERNAL REVENUE CODE § 6105 the regulations referred to section 6104(e)(3) of the In- ternal Revenue Code of 1986 (as added by subsection (a)(3)).’’ EFFECTIVE DATE OF 1987 AMENDMENT Pub. L. 100–203, title X, § 10702(b), Dec. 22, 1987, 101 Stat. 1330–460, provided that: ‘‘The amendment made by subsection (a) [amending this section] shall apply— ‘‘(1) to returns for years beginning after December 31, 1986, and ‘‘(2) on and after the 30th day after the date of the enactment of this Act [Dec. 22, 1987] in the case of ap- plications submitted to the Internal Revenue Serv- ice— ‘‘(A) after July 15, 1987, or ‘‘(B) on or before July 15, 1987, if the organization has a copy of the application on July 15, 1987.’’ EFFECTIVE DATE OF 1984 AMENDMENT Amendment by section 306(b) of Pub. L. 98–369 effec- tive Jan. 1, 1985, see section 306(c) of Pub. L. 98–369, set out as a note under section 4946 of this title. Amendment by section 491(d)(49) of Pub. L. 98–369 ap- plicable to obligations issued after Dec. 31, 1983, see sec- tion 491(f)(1) of Pub. L. 98–369, set out as a note under section 62 of this title. EFFECTIVE DATE OF 1980 AMENDMENT Amendment by Pub. L. 96–603 applicable to taxable years beginning after Dec. 31, 1980, see section 1(f) of Pub. L. 96–603, set out as a note under section 6033 of this title. EFFECTIVE DATE OF 1978 AMENDMENTS Amendment by Pub. L. 95–600 effective Oct. 4, 1976, see section 703(r) of Pub. L. 95–600, set out as a note under section 46 of this title. Amendment by Pub. L. 95–488 effective with respect to taxable years beginning after Dec. 31, 1977, and noth- ing in amendment by Pub. L. 95–488 construed to per- mit disclosure of confidential business information of contributors to any trust described in section 501(c)(21), see section 1(e) of Pub. L. 95–488, set out as a note under section 192 of this title. Amendment by Pub. L. 95–227 applicable with respect to contributions, acts, and expenditures made after Dec. 31, 1977, in and for taxable years beginning after such date, see section 4(f) of Pub. L. 95–227, set out as an Effective Date note under section 192 of this title. EFFECTIVE DATE OF 1976 AMENDMENT Pub. L. 94–455, title XII, § 1201(d)(2), Oct. 4, 1976, 90 Stat. 1667, provided that: ‘‘The amendments made by this subsection [amending this section] apply to any letter or other document issued with respect to applica- tions filed after October 31, 1976.’’ Amendment by section 1307(d)(2)(B) of Pub. L. 94–455 applicable on and after Oct. 4, 1976, see section 1307(e)(6) of Pub. L. 94–455, set out as a note under section 6001 of this title. EFFECTIVE DATE OF 1974 AMENDMENT Pub. L. 93–406, title X, § 1022(g)(4), Sept. 2, 1974, 88 Stat. 941, provided that: ‘‘The amendments made by this subsection [amending this section] shall apply to applications filed (or documents issued) after the date of enactment of this Act [Sept. 2, 1974].’’ EFFECTIVE DATE OF 1969 AMENDMENT Amendment by Pub. L. 91–172 effective Jan. 1, 1970, see section 101(k)(1) of Pub. L. 91–172, set out as an Ef- fective Date note under section 4940 of this title. EFFECTIVE DATE OF 1958 AMENDMENT Pub. L. 85–866, title I, § 75(c), Sept. 2, 1958, 72 Stat. 1661, provided that: ‘‘The amendments made by sub- section (a) [amending this section] shall take effect on the 60th day after the day on which this Act is enacted [Sept. 2, 1958]. The amendments made by subsection (b) [amending section 6033 of this title] shall apply to tax- able years ending on or after December 31, 1958.’’ EFFECT OF AMENDMENTS ON EXISTING DISCLOSURES Pub. L. 107–276, § 7, Nov. 2, 2002, 116 Stat. 1935, pro- vided that: ‘‘Notices, reports, or returns that were re- quired to be filed with the Secretary of the Treasury before the date of the enactment of the amendments made by this Act [Nov. 2, 2002] and that were disclosed by the Secretary of the Treasury consistent with the law in effect at the time of disclosure shall remain sub- ject on and after such date to the disclosure provisions of section 6104 of the Internal Revenue Code of 1986.’’ § 6105. Confidentiality of information arising under treaty obligations (a) In general Tax convention information shall not be dis- closed. (b) Exceptions Subsection (a) shall not apply— (1) to the disclosure of tax convention infor- mation to persons or authorities (including courts and administrative bodies) which are entitled to such disclosure pursuant to a tax convention, (2) to any generally applicable procedural rules regarding applications for relief under a tax convention, (3) to the disclosure of tax convention infor- mation on the same terms as return informa- tion may be disclosed under paragraph (3)(C) or (7) of section 6103(i), except that in the case of tax convention information provided by a foreign government, no disclosure may be made under this paragraph without the writ- ten consent of the foreign government, or (4) in any case not described in paragraph (1), (2), or (3), to the disclosure of any tax con- vention information not relating to a par- ticular taxpayer if the Secretary determines, after consultation with each other party to the tax convention, that such disclosure would not impair tax administration. (c) Definitions For purposes of this section— (1) Tax convention information The term ‘‘tax convention information’’ means any— (A) agreement entered into with the com- petent authority of one or more foreign gov- ernments pursuant to a tax convention, (B) application for relief under a tax con- vention, (C) background information related to such agreement or application, (D) document implementing such agree- ment, and (E) other information exchanged pursuant to a tax convention which is treated as con- fidential or secret under the tax convention. (2) Tax convention The term ‘‘tax convention’’ means— (A) any income tax or gift and estate tax convention, or (B) any other convention or bilateral agreement (including multilateral conven- tions and agreements and any agreement 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 under section 6103 of this title. [§ 6106. Repealed. Pub. L. 94–455, title XII, § 1202(h)(1), Oct. 4, 1976, 90 Stat. 1688] Section, act Aug. 16, 1954, ch. 736, 68A Stat. 756, re- lated to inspection of unemployment tax returns. § 6107. Tax return preparer must furnish copy of return to taxpayer and must retain a copy or list (a) Furnishing copy to taxpayer Any person who is a tax return preparer with respect to any return or claim for refund shall furnish a completed copy of such return or claim to the taxpayer not later than the time such re- turn or claim is presented for such taxpayer’s signature. (b) Copy or list to be retained by tax return pre- parer Any person who is a tax return preparer with respect to a return or claim for refund shall, for the period ending 3 years after the close of the return period— (1) retain a completed copy of such return or claim, or retain, on a list, the name and tax- payer identification number of the taxpayer for whom such return or claim was prepared, and (2) make such copy or list available for in- spection upon request by the Secretary. (c) Regulations The Secretary shall prescribe regulations under which, in cases where 2 or more persons are tax return preparers with respect to the same return or claim for refund, compliance with the requirements of subsection (a) or (b), as the case may be, of one such person shall be deemed to be compliance with the requirements of such subsection by the other persons. (d) Definitions For purposes of this section, the terms ‘‘re- turn’’ and ‘‘claim for refund’’ have the respec- tive meanings given to such terms by section 6696(e), and the term ‘‘return period’’ has the meaning given to such term by section 6060(c). (Added Pub. L. 94–455, title XII, § 1203(c), Oct. 4, 1976, 90 Stat. 1690; amended Pub. L. 110–28, title VIII, § 8246(a)(2)(C)(i), May 25, 2007, 121 Stat. 201.) Editorial Notes PRIOR PROVISIONS A prior section 6107, acts Aug. 16, 1954, ch. 736, 68A Stat. 756; Nov. 2, 1966, Pub. L. 89–713, § 4(c), 80 Stat. 1110, authorized an alphabetical list of names of all persons who have paid special taxes under subtitle D or E of this title to be kept for public inspection, prior to re- peal by Pub. L. 90–618, title II, § 203(a), Oct. 22, 1968, 82 Stat. 1235. AMENDMENTS 2007—Pub. L. 110–28, § 8246(a)(2)(C)(i)(I), substituted ‘‘Tax return preparer’’ for ‘‘Income tax return pre- parer’’ in section catchline. Subsec. (a). Pub. L. 110–28, § 8246(a)(2)(C)(i)(II), sub- stituted ‘‘a tax return preparer’’ for ‘‘an income tax re- turn preparer’’. Subsec. (b). Pub. L. 110–28, § 8246(a)(2)(C)(i)(II), (III), substituted ‘‘tax return preparer’’ for ‘‘income tax re- turn preparer’’ in heading and ‘‘a tax return preparer’’ for ‘‘an income tax return preparer’’ in text. Subsec. (c). Pub. L. 110–28, § 8246(a)(2)(C)(i)(IV), sub- stituted ‘‘tax return preparers’’ for ‘‘income tax return preparers’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2007 AMENDMENT Amendment by Pub. L. 110–28 applicable to returns prepared after May 25, 2007, see section 8246(c) of Pub. L. 110–28, set out as a note under section 6060 of this title. EFFECTIVE DATE Section applicable to documents prepared after Dec. 31, 1976, see section 1203(j) of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under sec- tion 7701 of this title. § 6108. Statistical publications and studies (a) Publication or other disclosure of statistics of income The Secretary shall prepare and publish not less than annually statistics reasonably avail- able with respect to the operations of the inter- nal revenue laws, including classifications of taxpayers and of income, the amounts claimed or allowed as deductions, exemptions, and cred-