taxpayer identity
Defined in 1 place of the United States Code.
The term “taxpayer identity” means the name of a person with respect to whom a return is filed, his mailing address, his taxpayer identifying number (as described in section 6109), or a combination thereof.
Source
- 1994–present26 U.S.C. § 6103Internal Revenue Code · Confidentiality and disclosure of returns and return information · for purposes of this section