Finanse publiczne · 2.09.2015

Proposed Collection; Comment Request for Disclosure of Returns and Return Information to Designee of Taxpayer

This final regulation relates to the disclosure of returns and return information to a designee of the taxpayer. The regulations provide guidance to IRS employees responsible for disclosing returns and return information and to taxpayers who wish to designate a person or persons to whom returns and return information may be disclosed. Currently, the IRS is soliciting comments concerning the disclosure of returns and return information to a designee of a taxpayer.