Sec. 2005. ACCESS TO ACCOUNT INFORMATION

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## SEC. 2005 ACCESS TO ACCOUNT INFORMATION **[**[26 U.S.C. 6103 note](/us/usc/t26/s6103)**]** ###

(a)In General Not later than December 31, 2006, the Secretary of the Treasury or the Secretary’s delegate shall develop procedures under which a taxpayer filing returns electronically (and their designees under section 6103(c) of the Internal Revenue Code of 1986) would be able to review the taxpayer’s account electronically, but only if all necessary safeguards to ensure the privacy of such account information are in place. ###

(b)Report Not later than December 31, 2003, the Secretary of the Treasury shall report on the progress the Secretary is making on the development of procedures under subsection

(a)to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate. * * * * * * *

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U.S. Code

Confidentiality and disclosure of returns and return information
§ 6103

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Sec. 2005

ACCESS TO ACCOUNT INFORMATION

U.S.C.§ 6103

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