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Title 26, Internal Revenue CodeRelease 119-110

§4424 Disclosure of Wagering Tax Information

Title 26 › Subtitle D — Miscellaneous Excise Taxes › CHAPTER 35 — TAXES ON WAGERING › Subchapter C — Miscellaneous Provisions › § 4424

Last updated Sep 22, 2026|Official source

Summary

The Treasury Secretary and other Treasury workers must keep secret wagering tax returns, payments, registrations, the records used to make them (including records a taxpayer lets the IRS see or that were obtained under section 7602), and any information learned from those documents. They may only share this information to run or enforce taxes under this title. If shared, it cannot be given out for other purposes and cannot be used to prosecute someone for a crime that happened before the law was passed. Stamps showing the special tax paid, a taxpayer’s own copies of returns or registrations, and information from them cannot be used against the taxpayer in a criminal case except for tax administration or enforcement. Congressional inspection follows section 6103(f).

Full Legal Text

Title 26, §4424

Internal Revenue Code, Source: USLM XML via OLRC

(a)General rule
Except as otherwise provided in this section, neither the Secretary nor any other officer or employee of the Treasury Department may divulge or make known in any manner whatever to any person—
(1)any original, copy, or abstract of any return, payment, or registration made pursuant to this chapter,
(2)any record required for making any such return, payment, or registration, which the Secretary is permitted by the taxpayer to examine or which is produced pursuant to section 7602, or
(3)any information come at by the exploitation of any such return, payment, registration, or record.
(b)Permissible disclosure
A disclosure otherwise prohibited by subsection (a) may be made in connection with the administration or civil or criminal enforcement of any tax imposed by this title. However, any document or information so disclosed may not be—
(1)divulged or made known in any manner whatever by any officer or employee of the United States to any person except in connection with the administration or civil or criminal enforcement of this title, nor
(2)used, directly or indirectly, in any criminal prosecution for any offense occurring before the date of enactment of this section.
(c)Use of documents possessed by taxpayer
Except in connection with the administration or civil or criminal enforcement of any tax imposed by this title—
(1)any stamp denoting payment of the special tax under this chapter,
(2)any original, copy, or abstract possessed by a taxpayer of any return, payment, or registration made by such taxpayer pursuant to this chapter, and
(3)any information come at by the exploitation of any such document,
shall not be used against such taxpayer in any criminal proceeding.
(d)Inspection by committees of Congress
section 6103(f) shall apply with respect to any return, payment, or registration made pursuant to this chapter.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

1976—Subsec. (a). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing. Subsec. (d). Pub. L. 94–455, § 1202(h)(6), substituted “6103(f)” for “6103(d)”.

Statutory Notes and Related Subsidiaries

Effective Date

of 1976 AmendmentAmendment by section 1202(h)(6) of Pub. L. 94–455 effective Jan. 1, 1977, see section 1202(i) of Pub. L. 94–455, set out as a note under section 6103 of this title.

Effective Date

Section effective Dec. 1, 1974, and applicable only with respect to wagers placed on or after such date, see section 3(d)(1) of Pub. L. 93–499, set out as an

Effective Date

of 1974 Amendment note under section 4401 of this title.

Reference

Citations & Metadata

Citation

26 U.S.C. § 4424

Title 26, Internal Revenue Code

Last Updated

Sep 22, 2026

Release point: 119-110