Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Information and Returns
records, statements, and special returns
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§ 301.6103(p)(4)-1 Procedures relating to safeguards for returns or return information.
For security guidelines and other safeguards for protecting returns and return information, see guidance published by the Internal Revenue Service. For procedures for administrative review of a determination that an authorized recipient has failed to safeguard returns or return information, see §301.6103(p)(7)–1.
[T.D. 9445, 74 FR 6830, Feb. 11, 2009]
