[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: 26CFR301.7513-1]

[Page 564-565]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
                          Judicial Proceedings
 
Sec. 301.7513-1  Reproduction of returns and other documents.

    (a) In general. The Commissioner, district directors, and other 
authorized officers and employees of the Internal Revenue Service may 
contract with any Federal agency or any person to have such agency or 
person process films and other photoimpressions of any return, 
statement, document, or of any card, record, or other matter, and make 
reproductions from such films and photoimpressions.
    (b) Safeguards--(1) By private contractor. Any person entering into 
a contract with the Internal Revenue Service for the performance of any 
of the services described in paragraph (a) of this section shall agree 
to comply, and to assume responsibility for compliance by his employees, 
with the following requirements:
    (i) The films or photoimpressions, and reproductions made therefrom, 
shall be used only for the purpose of carrying out the provisions of the 
contract, and information contained in such material shall be treated as 
confidential and shall not be divulged or made known in any manner to 
any person except as may be necessary in the performance of the 
contract;
    (ii) All the services shall be performed under the supervision of 
the person with whom the contract is made or his responsible employees;
    (iii) All material received for processing and all processed and 
reproduced material shall be kept in a locked and fireproof compartment 
in a secure place when not being worked upon;
    (iv) All spoilage of reproductions made from the film or 
photoimpressions supplied to the contractor shall be destroyed, and a 
statement under the penalties of perjury shall be submitted to the 
Internal Revenue Service that such destruction has been accomplished; 
and
    (v) All film, photoimpressions, and reproductions made therefrom, 
shall be transmitted to the Internal Revenue Service by personal 
delivery, first-class mail, parcel post, or express.
    (2) By Federal agency. Any Federal agency entering into a contract 
with the Internal Revenue Service for the performance of any services 
described in paragraph (a) of this section, shall treat as confidential 
all material processed or reproduced pursuant to such contract.

[[Page 565]]

    (3) Inspection. The Internal Revenue Service shall have the right to 
send its officers and employees into the offices and plants of Federal 
agencies and other contractors for inspection of the facilities and 
operations provided for the performance of any work contracted or to be 
contracted for under this section.
    (4) Criminal sanctions. For penalty provisions relating to the 
unauthorized use and disclosure of information in violation of the 
provisions of this section, see section 7213(c).
    (c) Legal status of reproductions. Section 7513 provides that any 
reproduction made in accordance with such section of any return, 
document, or other matter shall have the same legal status as the 
original and requires that any such reproduction shall, if properly 
authenticated, be admissible in evidence in any judicial or 
administrative proceeding, as if it were the original, whether or not 
the original is in existence.