[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR301.6103(a)-1]

[Page 38]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
                         Information and Returns
 
Sec. 301.6103(a)-1  Disclosures after December 31, 1976, by officers and 

employees of Federal agencies of returns and return information (including 
taxpayer return information) disclosed to such officers and employees 
          by the Internal Revenue Service before January 1, 1977, for a 
          purpose not involving tax administration.

    (a) General rule. Except as provided by paragraph (b) of this 
section, a return or return information (including taxpayer return 
information), as defined in section 6103(b) (1), (2), and (3) of the 
Internal Revenue Code, disclosed by the Internal Revenue Service before 
January 1, 1977, to an officer or employee of a Federal agency (as 
defined in section 6103(b)(9)) for a purpose not involving tax 
administration (as defined in section 6103(b)(4)) pursuant to the 
authority of section 6103 (or any order of the President under section 
6103 or rules and regulations thereunder prescribed by the Secretary or 
his delegate and approved by the President) before amendment of such 
section by section 1202 of the Tax Reform Act of 1976 (Pub. L. 94-455, 
90 Stat. 1667) may be disclosed by, or on behalf of, such officer, 
employee, or agency after December 31, 1976, for any purpose authorized 
by such section (or such order or rules and regulations) before such 
amendment.
    (b) Exception. Notwithstanding the provisions of paragraph (a) of 
this section, a return or return information (including taxpayer return 
information) disclosed before January 1, 1977, by the Service to an 
officer or employee of a Federal agency for a purpose unrelated to tax 
administration as described in paragraph (a) may, after December 31, 
1976, be disclosed by, or on behalf of, such agency, officer, or 
employee in an administrative or judicial proceeding only if such 
proceeding is one described in section 6103(i)(4) of the Code and if the 
requirements of section 6103(i)(4) have first been met.

(Secs. 6103 and 7805 of the Internal Revenue Code of 1954 (90 Stat. 
1667, 68A Stat. 917; 26 U.S.C. 6103 and 7805))

[T.D. 7723, 45 FR 65566, Oct. 3, 1980]