Internal Revenue Code · 26 U.S.C.
§ 7525. Confidentiality privileges relating to taxpayer communications
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. § 7525
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- July 22, 1998 by Pub. L. 105–206
- Last amended
- October 22, 2004 by Pub. L. 108–357
- Amendments
- 1 dated changes in the source credit
- Length
- 2 subsections · 297 words · about 1 min to read
- Defines
- 2 terms
- Cross-references
- cites 1; cited by 0 Code sections and 0 other regulations
With respect to tax advice, the same common law protections of confidentiality which apply to a communication between a taxpayer and an attorney shall also apply to a communication between a taxpayer and any federally authorized tax practitioner to the extent the communication would be considered a privileged communication if it were between a taxpayer and an attorney.
The term “federally authorized tax practitioner” means any individual who is authorized under Federal law to practice before the Internal Revenue Service if such practice is subject to Federal regulation under section 330 of title 31, United States Code.
The term “tax advice” means advice given by an individual with respect to a matter which is within the scope of the individual’s authority to practice described in subparagraph (A).
(Added Pub. L. 105–206, title III, § 3411(a), July 22, 1998, 112 Stat. 750; amended Pub. L. 108–357, title VIII, § 813(a), Oct. 22, 2004, 118 Stat. 1581.)
Terms defined here
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Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 1 other section
Amendment history
From the source credit and the official notes, newest first.
- Amended by Pub. L. 108–357Parts changed in 2004: (b)
- Added by Pub. L. 105–206
Where it sits in the Code
Nearby sections
- § 7521 Procedures involving taxpayer interviews
- § 7522 Content of tax due, deficiency, and other notices
- § 7523 Graphic presentation of major categories of Federal outlays and income
- § 7524 Annual notice of tax delinquency
- § 7525 Confidentiality privileges relating to taxpayer communications
- § 7526 Low-income taxpayer clinics
- § 7526A Return preparation programs for applicable taxpayers
- § 7527 Advance payment of credit for health insurance costs of eligible individuals
- § 7527A Advance payment of child tax credit
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Amendments
2004—Subsec. (b). Pub. L. 108–357 amended heading and text of subsec. (b) generally. Prior to amendment, text read as follows: “The privilege under subsection (a) shall not apply to any written communication between a federally authorized tax practitioner and a director, shareholder, officer, or employee, agent, or representative of a corporation in connection with the promotion of the direct or indirect participation of such corporation in any tax shelter (as defined in section 6662(d)(2)(C)(iii)).”
Statutory Notes and Related Subsidiaries
Effective Date of 2004 Amendment
Pub. L. 108–357, title VIII, § 813(b), Oct. 22, 2004, 118 Stat. 1581, provided that: “The amendment made by this section [amending this section] shall apply to communications made on or after the date of the enactment of this Act [Oct. 22, 2004].”
Effective Date
Pub. L. 105–206, title III, § 3411(c), July 22, 1998, 112 Stat. 751, provided that: “The amendments made by this section [enacting this section] shall apply to communications made on or after the date of the enactment of this Act [July 22, 1998].”