Federal Taxpayer Information TAX

NARA's description

CUI Registry · Federal Taxpayer Information

Related to returns and return information which are submitted, gathered, or generated in conjunction with taxpayers’ responsibilities to comply with federal tax provisions in the United States Code.

“Returns” includes information that is provided to the government pursuant to Title 26, including tax or information returns, declarations of estimated tax, or claims for refund. “Return information” includes a taxpayer’s identity, the nature, source, or amount of income, or any information received by, recorded by, prepared by, or furnished to the Internal Revenue Service relevant to the determination of tax liability including whether the taxpayer is the subject of investigation. This protection extends to such items as medical, financial, and other personal information submitted to the IRS by taxpayers. Standards (typically tolerances, audit criteria, and law enforcement techniques) related to the selection of returns for examination should only be disclosed to the extent their disclosure would not impair assessment, collection, or enforcement under the Internal Revenue laws. Tax data originating with the IRS generally retains its confidential status even when it resides with agencies other than the IRS.

Markings

Category marking

TAX

Banner marking

CUI//SP-TAX

A banner reads CUI for Basic categories and CUI//SP-TAX for Specified ones, followed by any limited dissemination control such as NOFORN. How the marking rule works, verbatim from 32 CFR 2002.20.

Authorities

The law, regulation or Government-wide policy that makes this information CUI, and whether it does so as a Basic or a Specified authority.

Source: https://www.archives.gov/cui/registry/category-detail/federal-taxpayer-info.