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Rev. Rul. 2022-7, page 935.

Internal Revenue Bulletin 2022-14 · 2026-10-03 edition · updated 2026-10-04 · United States

This ruling updates Rev. Rul. 2004-53 in accordance with the Taxpayer First Act by explaining that all recipients of returns or return information pursuant to section 6103(c), including government employees, are subject to the disclosure restrictions of section 6103(a). Rev. Rul. 2004-53 modified and superseded.

ADMINISTRATIVE; INCOME TAX

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▸Contents — Internal Revenue Bulletin 2022-14

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