Confidentiality of tax information limited by specified exceptions permitting disclosure for prosecution, government functions, audits, inquiries, and system operation. Confidentiality of tax information bars disclosure of particulars in returns, accounts, documents or evidence produced under the Act and prevents compulsion of officers to produce or testify about such particulars, subject to specified exceptions permitting disclosure for prosecution, governmental implementation, service of notices or recovery, civil suits involving the Government, audits, inquiry into officer conduct, intergovernmental tax purposes, lawful statutory exercises, disciplinary inquiries, contracted automated system operators under confidentiality, other-law necessities, and Commissioner approved class publications 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 information limited by specified exceptions permitting disclosure for prosecution, government functions, audits, inquiries, and system operation.
Confidentiality of tax information bars disclosure of particulars in returns, accounts, documents or evidence produced under the Act and prevents compulsion of officers to produce or testify about such particulars, subject to specified exceptions permitting disclosure for prosecution, governmental implementation, service of notices or recovery, civil suits involving the Government, audits, inquiry into officer conduct, intergovernmental tax purposes, lawful statutory exercises, disciplinary inquiries, contracted automated system operators under confidentiality, other-law necessities, and Commissioner approved class publications in the public interest.
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