This document contains proposed regulations under section 6103(n) of the Internal Revenue Code (Code) to authorize the Department of State to disclose returns and return information to its contractors who assist the Department of State in carrying out its responsibilities under section 32101 of the Fixing America's Surface Transportation (FAST) Act. The FAST Act requires the IRS to notify the Department of State of certified seriously delinquent tax debts, and the Department of State procures services from outside contractors in connection with carrying out its responsibilities under the FAST Act.
Document
Disclosure of Returns and Return Information in Connection With Written Contracts or Agreements for the Acquisition of Property or Services for Tax Administration Purposes
This document contains proposed regulations under section 6103(n) of the Internal Revenue Code (Code) to authorize the Department of State to disclose returns and return informa...
Legal Citation
Federal Register Citation
Use this for formal legal and research references to the published document.
83 FR 10811
Web Citation
Suggested Web Citation
Use this when citing the archival web version of the document.
“Disclosure of Returns and Return Information in Connection With Written Contracts or Agreements for the Acquisition of Property or Services for Tax Administration Purposes,” thefederalregister.org (March 13, 2018), https://thefederalregister.org/documents/2018-04971/disclosure-of-returns-and-return-information-in-connection-with-written-contracts-or-agreements-for-the-acquisition-of-p.