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