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Current as of January 01, 2024 | Updated by FindLaw Staff
(a) In general.--The Secretary is authorized to have any Federal agency or any person process films or other photoimpressions of any return, document, or other matter, and make reproductions from films or photoimpressions of any return, document, or other matter.
(b) Regulations.--The Secretary shall prescribe regulations which shall provide such safeguards as in the opinion of the Secretary are necessary or appropriate to protect the film, photoimpressions, and reproductions made therefrom, against any unauthorized use, and to protect the information contained therein against any unauthorized disclosure.
(c) Penalty.--
For penalty for violation of regulations for safeguarding against unauthorized use of any film or photoimpression, or reproduction made therefrom, and against unauthorized disclosure of information contained therein, see section 7213.
Cite this article: FindLaw.com - 26 U.S.C. § 7513 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 7513. Reproduction of returns and other documents - last updated January 01, 2024 | https://codes.findlaw.com/us/title-26-internal-revenue-code/26-usc-sect-7513/
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