This final regulation relates to the disclosure of returns and return information to a designee of the taxpayer. The regulations provide guidance to IRS employees responsible for disclosing returns and return information and to taxpayers who wish to designate a person or persons to whom returns and return information may be disclosed. Currently, the IRS is soliciting comments concerning the disclosure of returns and return information to a designee of a taxpayer.
Document
Proposed Collection; Comment Request for Disclosure of Returns and Return Information to Designee of Taxpayer
This final regulation relates to the disclosure of returns and return information to a designee of the taxpayer. The regulations provide guidance to IRS employees responsible fo...
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Federal Register Citation
Use this for formal legal and research references to the published document.
80 FR 53232
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“Proposed Collection; Comment Request for Disclosure of Returns and Return Information to Designee of Taxpayer,” thefederalregister.org (September 2, 2015), https://thefederalregister.org/documents/2015-21755/proposed-collection-comment-request-for-disclosure-of-returns-and-return-information-to-designee-of-taxpayer.