Home/CFR/Title 26/Part 301/§ 301.6103(h)(4)-1
26 CFR · Internal Revenue

§ 301.6103(h)(4)-1 — Disclosure of returns and return information in whistleblower administrative proceedings.

eCFR · current through Aug 10, 2026

§ 301.6103(h)(4)-1 Disclosure of returns and return information in whistleblower administrative proceedings.

(a)In general. A whistleblower administrative proceeding (as described in § 301.7623-3) is an administrative proceeding pertaining to tax administration within the meaning of section 6103(h)(4).
(b)Disclosures in whistleblower administrative proceedings. Pursuant to section 6103(h)(4) and paragraph (a) of this section, the Director, officers, and employees of the Whistleblower Office may disclose returns and return information (as defined by section 6103(b)) to a whistleblower (or the whistleblower's legal representative, if any) to the extent necessary to conduct a whistleblower administrative proceeding (as described in § 301.7623-3), including but not limited to—
(1)By commu

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26 C.F.R. § 301.6103(h)(4)-1 (Disclosure of returns and return information in whistleblower administrative proceedings.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Related

§ 301.6103
26 C.F.R. § 301.6103
§ 301.7623-3
26 C.F.R. § 301.7623-3

Nearby Sections

11
§ 301.6102-1
Computations on returns or other documents.
§ 301.6103(a)-1
Disclosures after December 31, 1976, by officers and employees of Federal agencies of returns and return information (including taxpayer return information) disclosed to such officers and employees by the Internal Revenue Service before January 1, 1977, for a purpose not involving tax administration.
§ 301.6103(a)-2
Disclosures after December 31, 1976, by attorneys of the Department of Justice and officers and employees of the Office of the Chief Counsel for the Internal Revenue Service of returns and return information (including taxpayer return information) disclosed to such attorneys, officers, and employees by the Service before January 1, 1977, for a purpose involving tax administration.
§ 301.6103(c)-1
Disclosure of returns and return information to designee of taxpayer.
§ 301.6103(h)(2)-1
Disclosure of returns and return information (including taxpayer return information) to and by officers and employees of the Department of Justice for use in Federal grand jury proceeding, or in preparation for proceeding or investigation, involving tax administration.
§ 301.6103(h)(4)-1
Disclosure of returns and return information in whistleblower administrative proceedings.
§ 301.6103(i)-1
Disclosure of returns and return information (including taxpayer return information) to and by officers and employees of the Department of Justice or another Federal agency for use in Federal grand jury proceeding, or preparation for proceeding or investigation, involving enforcement of Federal criminal statute not involving tax administration.
§ 301.6103(j)(1)-1
Disclosures of return information reflected on returns to officers and employees of the Department of Commerce for certain statistical purposes and related activities.
§ 301.6103(j)(5)-1
Disclosures of return information reflected on returns to officers and employees of the Department of Agriculture for conducting the census of agriculture.
§ 301.6103(k)(6)-1
Disclosure of return information by certain officers and employees for investigative purposes.
§ 301.6103(k)(9)-1
Disclosure of returns and return information relating to payment of tax by credit card and debit card.
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