Controlled Unclassified Information (CUI)

CUI Registry

Authorities and Sanctions

Category-Subcategory: Tax
Category Description:

Related to a compulsory contribution to government revenue involving information regarding returns or taxpayers.

Subcategory Description: N/A

Select Safeguarding/Dissemination or Sanction Authority to view statutory/regulatory language in a new window.
Authority links are updated based on regular re-publication of the United States Code and Code of Federal Regulations.

Safeguarding and/or Dissemination Authority Sanctions
26 USC 6103(a)
26 USC 7213(a) 26 USC 7213(e)
42 USC 1306(a)(1) 42 USC 1306(a)(1)
26 CFR 301.6103(i)-1(b)
IRS Publication 1075

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