Federal · Title 26 — Internal Revenue Code

26 U.S.C. § 4424: Disclosure of wagering tax information

Civil

What this law says, in plain English

This statute restricts disclosure of wagering tax information by federal officers and employees, limiting use to administration and enforcement of tax laws, and applies confidentiality protections to tax returns and related documents.

Read the full statutory text

any original, copy, or abstract of any return, payment, or registration made pursuant to this chapter, any record required for making any such return, payment, or registration, which the Secretary is permitted by the taxpayer to examine or which is produced pursuant to section 7602, or any information come at by the exploitation of any such return, payment, registration, or record. divulged or made known in any manner whatever by any officer or employee of the United States to any person except in connection with the administration or civil or criminal enforcement of this title, nor used, directly or indirectly, in any criminal prosecution for any offense occurring before the date of enactment of this section. any stamp denoting payment of the special tax under this chapter, any original, copy, or abstract possessed by a taxpayer of any return, payment, or registration made by such taxpayer pursuant to this chapter, and any information come at by the exploitation of any such document, Section 6103(f) shall apply with respect to any return, payment, or registration made pursuant to this chapter.

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