26 C.F.R. § 301.6103(p)(4)-1. - § 301.6103(p)(4)-1 Procedures Relating to Safeguards for Returns or Return Information.
Current as of May 27, 2026
Section 301.6103(p)(2)(B)-1 - § 301.6103(p)(2)(b)-1 Disclosure of Returns and Return Information by Other Agencies.Section 301.6103(p)(7)-1 - § 301.6103(p)(7)-1 Procedures for Administrative Review of a Determination That an Authorized Recipient Has Failed to Safeguard Returns or Return Information.
§ 301.6103(p)(4)-1 Procedures relating to safeguards for returns or return information.
For security guidelines and other safeguards for protecting returns and return information, see guidance published by the Internal Revenue Service. For procedures for administrative review of a determination that an authorized recipient has failed to safeguard returns or return information, see § 301.6103(p)(7)-1.
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