taxpayer return information
Defined in 1 place of the United States Code.
The term “taxpayer return information” means return information as defined in paragraph (2) which is filed with, or furnished to, the Secretary by or on behalf of the taxpayer to whom such return information relates.
Source
- 1994–present26 U.S.C. § 6103Internal Revenue Code · Confidentiality and disclosure of returns and return information · for purposes of this section