specified ISAC participant
Defined in 1 place of the United States Code.
The term “specified ISAC participant” means—
(I) any person designated by the Secretary as having primary responsibility for a function performed with respect to the information sharing and analysis center described in section 2003(a) of the Taxpayer First Act, and
(II) any person subject to the requirements of section 7216 and which is a participant in such information sharing and analysis center.
Source
- 2019–present26 U.S.C. § 6103Internal Revenue Code · Confidentiality and disclosure of returns and return information · under this title