Posted on 08/02/2012 5:05:05 PM PDT by NoLibZone
§ Section 6103. - Confidentiality and disclosure of returns and return information
(a) General rule
Returns and return information shall be confidential, and except as authorized by this title -
(1) no officer or employee of the United States, ... shall disclose any return or return information obtained by him in any manner in connection with his service as such an officer or an employee or otherwise or under the provisions of this section. For purposes of this subsection, the term ''officer or employee'' includes a former officer or employee.
(b) Definitions
For purposes of this section -
(1) Return
The term ''return'' means any tax or information return, declaration of estimated tax, or claim for refund required by, or provided for or permitted under, the provisions of this title which is filed with the Secretary by, on behalf of, or with respect to any person, and any amendment or supplement thereto, including supporting schedules, attachments, or lists which are supplemental to, or part of, the return so filed.
(2) Return information
The term ''return information'' means -
(A) a taxpayer's identity, the nature, source, or amount of his income, payments, receipts, deductions, exemptions, credits, assets, liabilities, net worth, tax liability, tax withheld, deficiencies, overassessments, or tax payments, whether the taxpayer's return was, is being, or will be examined or subject to other investigation or processing, or any other data, received by, recorded by, prepared by, furnished to, or collected by the Secretary with respect to a return or with respect to the determination of the existence, or possible existence, of liability (or the amount thereof) of any person under this title for any tax, penalty, interest, fine, forfeiture, or other imposition, or offense,
...
(3) Taxpayer return information
The term ''taxpayer return information'' means return information as defined in paragraph (2) which is filed with, or furnished to, the Secretary by or on behalf of the taxpayer to whom such return information relates.
...
(6) Taxpayer identity
The term ''taxpayer identity'' means the name of a person with respect to whom a return is filed, his mailing address, his taxpayer identifying number (as described in section 6109), or a combination thereof.
(7) Inspection
The terms ''inspected'' and ''inspection'' mean any examination of a return or return information.
(8) Disclosure
The term ''disclosure'' means the making known to any person in any manner whatever a return or return information.
(9) Federal agency
The term ''Federal agency'' means an agency within the meaning of section 551(1) of title 5, United States Code.
It is the seriousness of the charge. /s
Americans have the right to demand the name of this “Bain investor” working for the IRS who provided the creepy little ****er from Nevada with information about Romney’s tax returns. The Senate should be all over this like white on rice.
Yes. Lock the creep up.
So, someone with a voice, Reince Priebus comes to mind, needs to get in front of a camera and quote this law and then ask the question, did Harry Reid lie or did he commit a felony?
Can someone get his ear?
Since when did liberal socialists let things like laws get in the way of their agenda? To them, laws are either a nuisance, or a weapon, depending upon how useful a law could be to advancing the socialist cause.
“...did Harry Reid lie or did he commit a felony?”
I’m sure he would fall back on the oft use phrase, “I misspoke” and get away with it. After all, he would have to read a law to know what was in it and by all accounts, he’s not the man to do that.
No, the “person” who called Harry did, but Harry can still be in trouble for either not revealing the source or for making it up.
It is my understanding that no Senator or Congressman can be charged with a crime for anything they say on the floor of the Senate/House.
[...no Senator or Congressman can be charged with a crime for anything they say on the floor of the Senate/House.”
I believe you’re right, and that’s precisely where this miscreant committed his crime!
Our system of checks and balances is being gamed at every opportunity by men and women with no honor.
Yeah.. I’m sure the DOJ will be right one it ..../s
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