Category Abbreviation:  TAX

Category Description:  Related to returns and return information which are submitted, gathered or generated in conjunction with taxpayers’ responsibilities to comply with federal tax provisions in the United States Code. 

Returns include information that is provided to the government pursuant to Title 26, including tax or information returns, declarations of estimated tax or claims for refund.

Return information includes a taxpayer’s identity, the nature, source or amount of income or any information received by, recorded by, prepared by or furnished to Internal Revenue Service relevant to the determination of tax liability including whether the taxpayer is the subject of investigation.

Required Warning Statement:

Required Dissemination Control:

Authorities

26 USC 6103
26 USC 6110
42 USC 1306(a)(1)
26 CFR 301.6103(i)-1(b)

Applicable DoD Policies

Examples

• ​A taxpayer’s identity, the nature, source, or amount of his income, payments, receipts, deductions, exemptions, credits, assets, liabilities, net worth, tax liability, tax withheld, deficiencies, overassessments, or tax payments, whether the taxpayer’s return was, is being, or will be examined or subject to other investigation or processing, or any other data, received by, recorded by, prepared by, furnished to, or collected with respect to a return or with respect to the determination of the existence, or possible existence, of liability (or the amount thereof) of any person under this title for any tax, penalty, interest, fine, forfeiture, or other imposition, or offense