[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(i)-1]

[Page 44-45]
 
                       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(i)-1  Disclosure of returns and return information (including 

taxpayer return information) to and by officers and employees of the 
Department of Justice or another Federal agency for use in Federal grand 
          jury proceeding, or preparation for proceeding or 
          investigation, involving enforcement of Federal criminal 
          statute not involving tax administration.

    (a) Disclosure of returns and return information (including taxpayer 
return information) to officers and employees of the Department of 
Justice or another Federal agency. Returns and return information 
(including taxpayer return information), as defined in section 
6103(b)(1), (2), and (3) of the Internal Revenue Code, shall, to the 
extent provided by section 6103(i) (1), (2), and (3) and subject to the 
requirements of section 6103(i) (1) and (2), be open to inspection by or 
disclosure to officers and employees of the Department of Justice 
(including United States attorneys) or of another Federal agency (as 
defined in section 6103(b)(9)) personally and directly engaged in, and 
for their necessary use in, any Federal grand jury proceeding, or 
preparation for any administration or judicial proceeding (or their 
necessary use in an investigation which may result in such a 
proceeding), pertaining to enforcement of a specifically designated 
Federal criminal statute not involving or related to tax administration 
to which the United States or such agency is or may be a party.
    (b) Disclosure of returns and return information (including taxpayer 
return information) by officers and employees of the Department of 
Justice or another Federal agency. (1) Returns and return information 
(including taxpayer return information), as defined in section 6103(b) 
(1), (2), and (3) of the Code, disclosed to officers and employees of 
the Department of Justice or other Federal agency (as defined in section 
6103(b)(9)) as provided by paragraph (a) of this section may be 
disclosed by such officers and employees to other persons, including, 
but not limited to, persons described in subparagraph (2) of this 
paragraph, but only to the extent necessary in connection with a Federal 
grand jury proceeding, or the proper preparation for a proceeding (or in 
connection with an investigation which may result in such a proceeding), 
described in paragraph (a). Such disclosures may include, but are not 
limited to, disclosures where necessary--
    (i) To properly obtain the services of persons having special 
knowledge or technical skills (such as, but not limited to, handwriting 
analysis, photographic development, sound recording enhancement, or 
voice identification);
    (ii) To properly interview, consult, depose, or interrogate or 
otherwise obtain relevant information from, the taxpayer to whom such 
return or return information relates (or such taxpayer's legal 
representative) or any witness who may be called to give evidence in the 
proceeding; or
    (iii) To properly conduct negotiations concerning, or obtain 
authorization for, disposition of the proceeding, in whole or in part, 
or stipulations of fact in connection with the proceeding.

Disclosure of a return or return information to a person other than the 
taxpayer to whom such return or return information relates or such 
taxpayer's legal representative to properly accomplish any purpose or 
activity described in this subparagraph should be made, however, only if 
such purpose or activity cannot otherwise properly be accomplished 
without making such disclosures.
    (2) Among those persons to whom returns and return information may 
be disclosed by officers and employees of the Department of Justice or 
other Federal agency as provided by subparagraph (1) of this paragraph 
are--
    (i) Other officers and employees of the Department of Justice 
(including an office, board, division, or bureau of such department, 
such as the Federal Bureau of Investigation or the Drug Enforcement 
Administration) or other Federal agency described in subparagraph (1), 
such as clerical personnel (for example, secretaries, stenographers, 
docket and file room clerks, and mail room employees) and supervisory 
personnel (for example, in the case of the Department of Justice, 
Section Chiefs, Deputy Assistant Attorneys General, Assistant Attorneys 
General, the Deputy Attorney General, the

[[Page 45]]

Attorney General, and supervisory personnel of the Federal Bureau of 
Investigation or the Drug Enforcement Administration);
    (ii) Officers and employees of another Federal agency (as defined in 
section 6103(b)(9)) working under the direction and control of such 
officers and employees of the Department of Justice or other Federal 
agency described in subparagraph (1); and
    (iii) Court reporters.

(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 65568, Oct. 3, 1980]