Internal Revenue Code · 26 U.S.C.

§ 4424. Disclosure of wagering tax information

In force Text current through Public Law 119-121 (October 9, 2026) release point 119-121

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).

Cite as 26 U.S.C. § 4424

At a glance

Read from the text, the source credit and the official notes. Not part of the law.

Status: In force
Added: October 29, 1974 by Pub. L. 93–499
Last amended: October 4, 1976 by Pub. L. 94–455
Amendments: 1 dated changes in the source credit
Length: 4 subsections · 336 words · about 1 min to read
Cross-references: cites 2; cited by 1 Code section and 0 other regulations

¶(a) General rule Except as otherwise provided in this section, neither the Secretary nor any other officer or employee of the Treasury Department may divulge or make known in any manner whatever to any person—

¶(1) any original, copy, or abstract of any return, payment, or registration made pursuant to this chapter,

¶(2) any record required for making any such return, payment, or registration, which the Secretary is permitted by the taxpayer to examine or which is produced pursuant to section 7602, or

¶(3) any information come at by the exploitation of any such return, payment, registration, or record.

¶(b) Permissible disclosure A disclosure otherwise prohibited by subsection (a) may be made in connection with the administration or civil or criminal enforcement of any tax imposed by this title. However, any document or information so disclosed may not be—

¶(1) divulged or made known in any manner whatever by any officer or employee of the United States to any person except in connection with the administration or civil or criminal enforcement of this title, nor

¶(2) used, directly or indirectly, in any criminal prosecution for any offense occurring before the date of enactment of this section.

¶(c) Use of documents possessed by taxpayer Except in connection with the administration or civil or criminal enforcement of any tax imposed by this title—

¶(1) any stamp denoting payment of the special tax under this chapter,

¶(2) any original, copy, or abstract possessed by a taxpayer of any return, payment, or registration made by such taxpayer pursuant to this chapter, and

¶(3) any information come at by the exploitation of any such document,

shall not be used against such taxpayer in any criminal proceeding.

¶(d) Inspection by committees of Congress

Section 6103(f) shall apply with respect to any return, payment, or registration made pursuant to this chapter.

(Added Pub. L. 93–499, § 3(c)(1), Oct. 29, 1974, 88 Stat. 1550; amended Pub. L. 94–455, title XII, § 1202(h)(6), title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1688, 1834.)

Cross-references

Computed from the citations in the text of Title 26 and 26 CFR.

This section cites 2 other sections

Cited by 1 Code section

§ 6103(i)(8)(A)(ii) Confidentiality and disclosure of returns and return information

Amendment history

From the source credit and the official notes, newest first.

October 4, 1976Amended by Pub. L. 94–455Parts changed in 1976: (a) (d)
October 29, 1974Added by Pub. L. 93–499

Where it sits in the Code

Nearby sections

§ 4421 Definitions
§ 4422 Applicability of Federal and State laws
§ 4423 Inspection of books
§ 4424 Disclosure of wagering tax information

Official notes

Show the Law Revision Counsel's notes (amendments, effective dates)

Editorial Notes

Amendments

1976—Subsec. (a). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.

Subsec. (d). Pub. L. 94–455, § 1202(h)(6), substituted “6103(f)” for “6103(d)”.

Effective Date of 1976 Amendment

Amendment by section 1202(h)(6) of Pub. L. 94–455 effective Jan. 1, 1977, see section 1202(i) of Pub. L. 94–455, set out as a note under section 6103 of this title.

Effective Date

Section effective Dec. 1, 1974, and applicable only with respect to wagers placed on or after such date, see section 3(d)(1) of Pub. L. 93–499, set out as an Effective Date of 1974 Amendment note under section 4401 of this title.