26 C.F.R. § 301.6103(p)(4)-1T Procedures relating to safeguards for returns or return information (temporary).
Title 26 - Internal Revenue
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)–1T. [T.D. 9252, 71 FR 9451, Feb. 24, 2006]
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Information and Returns
records, statements, and special returns
§ 301.6103(p)(4)-1T Procedures relating to safeguards for returns or return information (temporary).
