Federal housing law
0325 Form 15674 (PDF)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Jurisdiction
- United States
Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f15674.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
Form 15674¶
(March 2025)
Department of the Treasury - Internal Revenue Service
Consent to Disclose Tax Information¶
I hereby consent, pursuant to section 6103(c) of the Internal Revenue Code of 1986 (as amended), to the disclosure of return information (as defined in section 6103(b)(2)) relating to the Closing Agreement ("Agreement") between
("Company") and the Commissioner of Internal Revenue ("Commissioner"), executed by the parties on , as follows:
The Commissioner, or his or her authorized delegate, may disclose Company's: (a) legal name, (b) principal place of business, (c) country of residence for income tax treaty purposes, (d) effective date of the Agreement, (e) failure to timely recertify Company's entitlement to treaty benefits in accordance with the terms of its closing agreement (if applicable), and (f) termination date of the Agreement (if applicable). Such disclosures may be made to any person and by any means, including publication on www.irs.gov, press releases and notices in Internal Revenue Service publications, without prior notice to Company.
I am aware that in the absence of this authorization, the returns and return information of Company are confidential and may not be disclosed except as authorized by the Internal Revenue Code and the Agreement.
I certify that I have the authority to execute this consent on the behalf of Company.
Date Company legal name EIN
Address (principal place of business) (number, street) Apt/Room/Suite number
City State or province Country ZIP code/Foreign postal
Country of residence for treaty purpose
By (name of individual executing consent) (print/type) Title (of individual executing consent)
Signature
Catalog Number 95646S www.irs.gov Form 15674 (3-2025)