Government Data: Details on Federal Taxpayers
The Internal Revenue Service (IRS) and tax-related Controlled Unclassified Information (CUI) are subject to specific safeguarding and handling requirements, as outlined in the United States Code and various executive orders.
At the core of these protections is the Internal Revenue Code (Title 26 U.S.C.), which provides the statutory authority for taxpayer return and return information. This legal foundation translates into CUI handling requirements, ensuring the confidentiality and security of taxpayer data.
Executive Order 13556, issued in 2010, establishes the national framework for designating information as CUI, including tax return information. The National Archives and Records Administration (NARA) consolidates these authorities in the National CUI Registry, offering a comprehensive resource for agencies to understand their CUI responsibilities.
While the exact United States Code sections for taxpayer return information as CUI authority are not directly cited in search results, the general federal CUI governance and tax law make it clear that Title 26 sections form the legal foundation for these protections. For a detailed understanding, users typically refer to Title 26 alongside EO 13556 and the CUI Registry.
In addition to the Internal Revenue Code, several specific sections and regulations outline the safeguarding and dissemination authority for CUI in tax-related contexts. These include sections 6103, 6110, and 301.6103(i)-1(b) of the U.S. Code, as well as related regulations, all of which are marked with the CUI//SP-TAX banner.
These authorities are subject to various sanctions, including sections 7213, 7213A, and 7431 of the U.S. Code, which outline penalties for unauthorised disclosure or misuse of taxpayer information.
In summary, the Internal Revenue Code (Title 26 U.S.C.) serves as the primary statutory source for taxpayer return and return information protections, which translate into CUI handling requirements. Executive Order 13556 and NARA's CUI Registry govern the implementation and designation of such authorities, and agencies must comply with EO 13556 and relevant parts of the U.S. Code when handling tax-related CUI.
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