[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(k)(9)-1]

[Page 53]
 
                       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(k)(9)-1  Disclosure of returns and return information 
relating to payment of tax by credit card and debit card.

    Officers and employees of the Internal Revenue Service may disclose 
to card issuers, financial institutions, or other persons such return 
information as the Commissioner deems necessary in connection with 
processing credit card and debit card transactions to effectuate payment 
of tax as authorized by Sec. 301.6311-2. Officers and employees of the 
Internal Revenue Service may disclose such return information to such 
persons as the Commissioner deems necessary in connection with billing 
or collection of the amounts charged or debited, including resolution of 
errors relating to the credit card or debit card account as described in 
Sec. 301.6311-2(d).

[T.D. 8969, 66 FR 64742, Dec. 14, 2001]