Sec. 2202. Limit redisclosures and uses of consent-based disclosures of tax return information
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/bill/116/hr/1957/rh/section-2202A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 6103(c) is amended by adding at the end the following: Persons designated by the taxpayer under this subsection to receive return information shall not use the information for any purpose other than the express purpose for which consent was granted and shall not disclose return information to any other person without the express permission of, or request by, the taxpayer. . Section 6103(a)(3) is amended by inserting subsection (c), after return information under . The amendments made by this section shall apply to disclosures made after the date which is 180 days after the date of the enactment of this Act.