ADMINISTRATIVE

T.D. 9036, page 533. Final regulations under section 6103 of the Code permit the IRS to authorize agencies with access to returns and return information to redisclose returns and return information, with the approval of the Commissioner, to any authorized recipient set forth in section 6103, subject to the same restrictions and conditions, and for the same purposes, as if the recipient had received the information from the IRS directly.

T.D. 9037, page 535. Final regulations under section 6103 of the Code authorize the disclosure of additional tax information to the Bureau of the Census to better meet the Bureau’s program objectives, which include the Longitudinal Employer-Household Dynamics (LEHD) project and the Survey of Income and Program Participation (SIPP) project.