Title 26 — Internal Revenue CodeRelease 119-73
§7513 Reproduction of Returns and Other Documents
Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 77— MISCELLANEOUS PROVISIONS › § 7513
Summary
The IRS may have any federal agency or any person make film or photographic copies of tax returns and other documents, and produce reproductions from them. It must issue regulations with safeguards that protect the films and copies from unauthorized use and keep the information in them from being disclosed without authorization, with penalties for violations.
Full Legal Text
Title 26, §7513
Internal Revenue Code — Source: USLM XML via OLRC
(a)The Secretary is authorized to have any Federal agency or any person process films or other photoimpressions of any return, document, or other matter, and make reproductions from films or photoimpressions of any return, document, or other matter.
(b)The Secretary shall prescribe regulations which shall provide such safeguards as in the opinion of the Secretary are necessary or appropriate to protect the film, photoimpressions, and reproductions made therefrom, against any unauthorized use, and to protect the information contained therein against any unauthorized disclosure.
(c)For penalty for violation of regulations for safeguarding against unauthorized use of any film or photoimpression, or reproduction made therefrom, and against unauthorized disclosure of information contained therein, see section 7213.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
1976—Subsecs. (a), (b). Pub. L. 94–455, § 1906(b) (13)(A), struck out “or his delegate” after “Secretary” wherever appearing. Subsecs. (c), (d). Pub. L. 94–455, § 1202(f), redesignated subsec. (d) as (c) and struck out former subsec. (c) which related to legal status and evidentiary use of reproductions.
Statutory Notes and Related Subsidiaries
Effective Date
Section effective Aug. 17, 1954, see section 1(c) of Pub. L. 85–866, set out as an
Effective Date
of 1958 Amendment note under section 165 of this title.
Reference
Citations & Metadata
Citation
26 U.S.C. § 7513
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73