[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(p)(2)(B)-1]

[Page 63-64]
 
                       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(p)(2)(B)-1  Disclosure of returns and return information 
by other agencies.

    (a) General rule. Subject to the requirements of paragraphs (b), 
(c), and (d) of this section, returns or return information that have 
been obtained by a Federal, state or local agency, or its agents or 
contractors, in accordance with section 6103 (the first recipient) may 
be disclosed by the first recipient to another recipient authorized to 
receive such returns or return information under section 6103 (the 
second recipient).
    (b) Approval by Commissioner. A disclosure described in paragraph 
(a) of this section may be made if the Commissioner of Internal Revenue 
(the Commissioner) determines, after receiving a written request under 
this section, that such returns or return information are more readily 
available from the first recipient than from the Internal Revenue 
Service (IRS). The disclosure authorization by the Commissioner shall be 
directed to the head of the first recipient and may contain such 
conditions or restrictions as the Commissioner may prescribe. The 
disclosure authorization may be revoked by the Commissioner at any time.
    (c) Requirements and restrictions. The second recipient may receive 
only returns or return information as authorized by the provision of 
section 6103 applicable to such second recipient. Any returns or return 
information disclosed may be used by the second recipient only for a 
purpose authorized by and subject to any conditions imposed by section 
6103 and the regulations thereunder, including, if applicable, 
safeguards imposed by section 6103(p)(4).
    (d) Records and reports of disclosure. The first recipient shall 
maintain to the satisfaction of the IRS a permanent system of 
standardized records regarding such disclosure authorization described 
in paragraph (a) of this section and any disclosure of returns and 
return information made pursuant to such authorization, and shall 
provide such information as prescribed by the Commissioner in order to 
enable the IRS to comply with its obligations under section 6103(p)(3) 
to keep accountings for disclosures and to make annual reports of 
disclosures to the Joint Committee on Taxation. The information required 
for reports to the Joint Committee on Taxation must be provided within 
30 days after the close of each calendar year. The requirements of this 
paragraph do not apply to the disclosure of returns and return 
information as provided by paragraph (a) of this section which, had such 
disclosures been made directly by the IRS, would not have been subject 
to

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the recordkeeping requirements imposed by section 6103(p)(3)(A).
    (e) Effective date. This section is applicable on January 21, 2003.

[T.D. 9036, 68 FR 2696, Jan. 21, 2003]