§6105 — Title 26 Internal Revenue Code | U.S. Code

Summary

Information that the United States shares with other countries under tax treaties must be kept secret. That covers agreements made with foreign tax authorities, applications for treaty relief, background materials, documents that carry out those agreements, and any other information a treaty treats as confidential. A "tax convention" means an income, gift, or estate tax treaty, or any other agreement with a foreign country or U.S. possession on avoiding double taxation, stopping tax evasion, or sharing tax information. There are limited exceptions. The information can go to courts, agencies, or others the treaty itself allows, and certain disclosures permitted under section 6103(i) can be made — though if the information came from a foreign government, that government must give written consent first. Information not tied to a specific taxpayer can be released if the Secretary, after consulting the treaty partners, decides it would not harm tax administration. Leaking this information without permission can bring penalties under other sections of the tax code.

Title 26, §6105

Internal Revenue Code — Source: USLM XML via OLRC

(a)Tax convention information shall not be disclosed.

(b)Subsection (a) shall not apply—

(1)to the disclosure of tax convention information to persons or authorities (including courts and administrative bodies) which are entitled to such disclosure pursuant to a tax convention,

(2)to any generally applicable procedural rules regarding applications for relief under a tax convention,

(3)to the disclosure of tax convention information on the same terms as return information may be disclosed under paragraph (3)(C) or (7) of section 6103(i), except that in the case of tax convention information provided by a foreign government, no disclosure may be made under this paragraph without the written consent of the foreign government, or

(4)in any case not described in paragraph (1), (2), or (3), to the disclosure of any tax convention information not relating to a particular taxpayer if the Secretary determines, after consultation with each other party to the tax convention, that such disclosure would not impair tax administration.

(c)For purposes of this section—

(1)The term “tax convention information” means any—

(A)agreement entered into with the competent authority of one or more foreign governments pursuant to a tax convention,

(B)application for relief under a tax convention,

(C)background information related to such agreement or application,

(D)document implementing such agreement, and

(E)other information exchanged pursuant to a tax convention which is treated as confidential or secret under the tax convention.

(2)The term “tax convention” means—

(A)any income tax or gift and estate tax convention, or

(B)any other convention or bilateral agreement (including multilateral conventions and agreements and any agreement with a possession of the United States) providing for the avoidance of double taxation, the prevention of fiscal evasion, nondiscrimination with respect to taxes, the exchange of tax relevant information with the United States, or mutual assistance in tax matters.

(d)For penalties for the unauthorized disclosure of tax convention information which is return or return information, see section 7213, 7213A, and 7431.

Notes & Related Subsidiaries

Editorial Notes

Prior Provisions

A prior section 6105, act Aug. 16, 1954, ch. 736, 68A Stat. 755, authorized the Secretary or his delegate to compile, beginning after June 31, 1941, all cases in which relief from excess profits tax has been allowed, prior to repeal by Pub. L. 94–455, title XIX, § 1906(a)(7), Oct. 4, 1976, 90 Stat. 1824.

Amendments

2002—Subsec. (b)(2). Pub. L. 107–134, § 201(c)(9)(A), struck out “or” at end. Subsec. (b)(3). Pub. L. 107–134, § 201(c)(9)(D), added par. (3). Former par. (3) redesignated (4). Pub. L. 107–134, § 201(c)(9)(B), substituted “paragraph (1), (2), or (3)” for “paragraphs (1) or (2)”. Subsec. (b)(4). Pub. L. 107–134, § 201(c)(9)(C), redesignated par. (3) as (4). Subsec. (c)(1)(C), (E). Pub. L. 107–147 struck out “any” after subpar. designation.

Statutory Notes and Related Subsidiaries

Effective Date

of 2002 AmendmentAmendment by Pub. L. 107–134 applicable to disclosures made on or after Jan. 23, 2002, see section 201(d) of Pub. L. 107–134, set out as a note under section 6103 of this title.

§6105 Confidentiality of Information Arising Under Treaty Obligations