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Post Date:  7/20/2016
Last Updated:  7/20/2016

Summary
Cross References
- Public Law 114-184
- H.R. 3209

On June 30, 2016, the President signed into law the Recovering Missing Children Act, which allows disclosure or certain return information relating to missing or exploited children investigations.

In general, IRC section 6103 prohibits any officer or employee of the United States, any state government, any local law enforcement agency, or any other person who has or had access to tax return or return information from disclosing such information in any manner, unless there is specific authorization under the Internal Revenue Code for such person to disclose the information. Examples of authorized disclosures under the code include:
- Disclosures to a person who the taxpayer authorizes may receive such information.
- Disclosures to state tax officials and state and local law enforcement agencies, such as state audit agencies responsible for auditing state revenues and programs.
- Disclosures to persons having material interest, such as a partner seeking tax return information from his or her partnership.
- Disclosures to committees of the U.S. Congress, such as the Committee on Ways and Means, Committee on Finance, and the Joint Committee on Taxation.
- Disclosures to certain federal officers and employees for purposes of tax administration, etc.
- Disclosures to federal officers or employees for administration of federal laws not relating to tax administration.
- Disclosures for statistical use, such as by the Department of Commerce, the Federal Trade Commission, the Department of Treasury, the Department of Agriculture, and the Congressional Budget Office.

IRC section 6103 and the corresponding IRS Regulations provide details under which disclosures may be made for the above and other purposes. For example, IRC section 6103(i)(1) contains details under which tax return information may be disclosed in connection with federal and state criminal investigations.

The new law authorizes disclosure in the case of a criminal investigation relating to a missing or exploited child. Information disclosed shall be solely for the use of officers and employees in locating the missing or exploited child, or in a grand jury proceeding.

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