Confidentiality of tax returns: disclosure and use forbidden without consent, with narrow exceptions for prosecution and aggregated publication. Information in any individual return is protected from publication or use that would identify a person without prior written consent and must not be used in proceedings under the Act; access is limited to those engaged in collection or compilation for the Act, with exceptions for prosecution and for publication of aggregated class-level information when the Commissioner deems it in the public interest.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Confidentiality of tax returns: disclosure and use forbidden without consent, with narrow exceptions for prosecution and aggregated publication.
Information in any individual return is protected from publication or use that would identify a person without prior written consent and must not be used in proceedings under the Act; access is limited to those engaged in collection or compilation for the Act, with exceptions for prosecution and for publication of aggregated class-level information when the Commissioner deems it in the public interest.
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