Internal Revenue Code § 6103 makes federal tax returns and return information confidential.
In plain terms. Internal Revenue Code § 6103 makes federal tax returns and return information confidential. Contractors that support tax systems or receive federal tax information must handle it as a highly restricted information category.
Who it applies to. It applies to agencies and contractors that receive, process, store, transmit, or support systems containing federal tax information.
What it requires. In practice, contractors should protect returns and return information; limit disclosure to authorized purposes; follow agency safeguards; and avoid unauthorized inspection or disclosure.
Why it matters. For GovConCyber, the key is to translate the law into contract-performance terms without overstating the source. The page should tell readers whether the requirement affects eligibility, representations, contract performance, flowdowns, data handling, incident response, or enforcement exposure.
Citation. 26 U.S.C. § 6103.