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Title 26 — Internal Revenue CodeRelease 119-73

§6108 Statistical Publications and Studies

Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 61— INFORMATION AND RETURNS › Subchapter B— Miscellaneous Provisions › § 6108

Last updated Apr 6, 2026|Official source

Summary

The IRS must publish statistics at least once a year about how the tax laws are operating, including classifications of taxpayers and income and the amounts claimed as deductions, exemptions, and credits. Anyone may request a special statistical study in writing, and the IRS may charge a reasonable fee for the work. No published statistics or study may identify any particular taxpayer, directly or indirectly. The IRS must also give the National Taxpayer Advocate statistical support for the Advocate's annual report.

Full Legal Text

Title 26, §6108

Internal Revenue Code — Source: USLM XML via OLRC

(a)The Secretary shall prepare and publish not less than annually statistics reasonably available with respect to the operations of the internal revenue laws, including classifications of taxpayers and of income, the amounts claimed or allowed as deductions, exemptions, and credits, and any other facts deemed pertinent and valuable.
(b)The Secretary may, upon written request by any party or parties, make special statistical studies and compilations involving return information (as defined in section 6103(b)(2)) and furnish to such party or parties transcripts of any such special statistical study or compilation. A reasonable fee may be prescribed for the cost of the work or services performed for such party or parties.
(c)No publication or other disclosure of statistics or other information required or authorized by subsection (a) or special statistical study authorized by subsection (b) shall in any manner permit the statistics, study, or any information so published, furnished, or otherwise disclosed to be associated with, or otherwise identify, directly or indirectly, a particular taxpayer.
(d)Upon request of the National Taxpayer Advocate, the Secretary shall, to the extent practicable, provide the National Taxpayer Advocate with statistical support in connection with the preparation by the National Taxpayer Advocate of the annual report described in section 7803(c)(2)(B)(ii). Such statistical support shall include statistical studies, compilations, and the review of information provided by the National Taxpayer Advocate for statistical validity and sound statistical methodology.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

2019—Subsec. (d). Pub. L. 116–25 added subsec. (d). 1976—Pub. L. 94–455 designated existing provisions as subsec. (a), struck out “or his delegate” after “Secretary”, inserted “not less than” after “prepare and publish” and “claimed or” after “income, the amounts”, substituted “internal revenue laws” for “income tax laws”, and added subsecs. (b) and (c).

Statutory Notes and Related Subsidiaries

Effective Date

of 2019 Amendment Pub. L. 116–25, title I, § 1301(d), July 1, 2019, 133 Stat. 993, provided that: “(1) In general.—Except as otherwise provided in this subsection, the

Amendments

made by this section [amending this section and section 7803 of this title] shall take effect on the date of the enactment of this Act [
July 1, 2019]. “(2) Salary of national taxpayer advocate.—The amendment made by subsection (c) [amending section 7803 of this title] shall apply to compensation paid to individuals appointed as the National Taxpayer Advocate after
March 31, 2019.”

Effective Date

of 1976 AmendmentAmendment by 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.

Reference

Citations & Metadata

Citation

26 U.S.C. § 6108

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73