26 U.S.C. § 6105
Section 6105 · Confidentiality of information arising under treaty obligations
Amended 3 times on record
Applied in 6 court decisions — leading case Pacific Fisheries Inc. v. United States (2008)
Most recently applied in McManus v. United States (March 2017)
How often courts cite this section
Court decisions citing this, by year.Markers show enactment, consequential amendments, and circuit splits over this section — watch for a citation surge after a change or a disagreement. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Tax convention information shall not be disclosed.
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.
For purposes of this section—
(1) Tax convention information
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) Tax convention
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.
For penalties for the unauthorized disclosure of tax convention information which is return or return information, see sections 7213, 7213A, and 7431.
Editorial notes U.S. Code · Office of the Law Revision Counsel
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.
Effective Date of 2002 Amendment
Amendment 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.