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Bulletin No. 2003–14 April 7, 2003

ADMINISTRATIVE

Internal Revenue Bulletin 2003-14 · 2026-10-03 edition · updated 2026-10-04 · United States

T.D. 9044, page 690. Final regulations under section 6103 of the Code require contractors who engage in tax administration services to notify their officers and employees of the prohibitions against and penalties for unauthorized disclosure and inspection of returns or return information.

T.D. 9050, page 693. Final regulations implement changes to sections 7433 and 7426 of the Code. Section 7433 provides for the recovery of damages caused by the willful violation of the automatic stay or discharge provisions of the Bankruptcy Code by an employee or officer of the Service. Section 7426 provides for the recovery of damages associated with certain wrongful levies.

Notice 2003–19, page 703. This notice advises taxpayers of the proper address for filing certain elections, statements, and other documents with the Service as a result of the reorganization, including with respect to offices or officials that no longer exist as part of the reorganization.

April 7, 2003 2003–14 I.R.B.

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▸Contents — Internal Revenue Bulletin 2003-14
Internal Revenue Bulletin 2003-14

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