The following executive orders have authorized the control of returns for specific purposes: the certification required by Point D contains the name and address of each contractor or other representative, a description of the contract or agreement with that contractor or any other representative, and the duration of that contract or contract. The provisions of this paragraph do not apply to information covered in (s) paragraph (s) for the purposes of the federal tax administration. The Comptroller General may review the procedures and security measures established by these agencies, agencies or commissions and the Congressional Budget Office in accordance with this subsection to determine whether these safeguards and procedures comply with the requirements of this subsection and to ensure the confidentiality of return and restitution information. The Comptroller General informs the secretary before such a review is carried out. (l) (11), (12). Restaurant L. 100-485, No. 701 (b) (2) (A), characterized the previous section (12) as (11) and pointed to the former paragraph 11 relating to the disclosure to public authorities of certain information aimed at reducing the information covered in Section 6402 (c) and limiting the use of this information. In an involuntary case, the information referred to in point A is only made when the competent court has issued the mutual legal aid order, unless that court finds that such disclosure is such a questionable as to whether an individual should be registered. The secretary may provide information on the identity of the subject and signatures to any agency, institution or commission of a state, with a view to providing that agency, the agency or the commission with a combined program approved by the secretary to report on the imposition of employment and taxes at the federal and regional level. Sub-parties (a) (2) and (p) (4) and 7213A and 7213A do not apply to information or inspections conducted in accordance with this paragraph.
Pub. L. 109-135, No. 412 (yy) (1), amended title and general amendments to the introductory provisions. Prior to the amendment, the introductory provisions are: “Each of the sub-parties (h) (2), (h) (5), (i) (1), (2), (3), (5), or (7), (d) (1), (2) or (2) 5), (k) 8), (l) (1), (2), (3), (5), (10), (11), (13), (14) or (17) or (o) (1), the Government Accountability Office, Intergovernmental Budget Office, agency or commission, which is responsible for the sub-part (d) , (i) (3) (B) (i) or (7) (A) (a) (ii) or (l) (6), (7), (8), (9), (12), (15) or (16) or any other Person (l) (16), (17), (19) or (20) is conditional on receiving return or return information – “The main purpose of the confidentiality agreement is to protect sensitive information. This is a legally binding contract between the two parties. For the purposes of this paragraph, “delinquent tax debt” means an outstanding debt under this title for which a declaration of pledge has been filed pursuant to Section 6323, but the clause does not contain any debt that is pursued within the time frame provided by an agreement under Sections 6159 or 7122, or a claim for which a claim for recovery is sought under Section 6330. , pending or completed, and no payment is required.
