§6105 — Confidentiality of information arising under treaty obligations
4 cases·2 followed·2 cited—50% support
Statute Text — 26 U.S.C. §6105
Tax convention information shall not be disclosed.
Subsection (a) shall not apply—
to the disclosure of tax convention information to persons or authorities (including courts and administrative bodies) which are entitled to such disclosure pursuant to a tax convention,
to any generally applicable procedural rules regarding applications for relief under a tax convention,
to the disclosure of tax convention information on the same terms as return information may be disclosed under paragraph (3)(C) or (7) of section 6103(i), except that in the case of tax convention information provided by a foreign government, no disclosure may be made under this paragraph without the written consent of the foreign government, or
in any case not described in paragraph (1), (2), or (3), to the disclosure of any tax convention information not relating to a particular taxpayer if the Secretary determines, after consultation with each other party to the tax convention, that such disclosure would not impair tax administration.
For purposes of this section—
The term “tax convention information” means any—
agreement entered into with the competent authority of one or more foreign governments pursuant to a tax convention,
application for relief under a tax convention,
background information related to such agreement or application,
document implementing such agreement, and
other information exchanged pursuant to a tax convention which is treated as confidential or secret under the tax convention.
The term “tax convention” means—
any income tax or gift and estate tax convention, or
any other convention or bilateral agreement (including multilateral conventions and agreements and any agreement with a possession of the United States) providing for the avoidance of double taxation, the prevention of fiscal evasion, nondiscrimination with respect to taxes, the exchange of tax relevant information with the United States, or mutual assistance in tax matters.
For penalties for the unauthorized disclosure of tax convention information which is return or return information, see sections 7213, 7213A, and 7431.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §301.6105-1 Compilation of relief from excess profits tax cases
4 Citing Cases
- 13 - [*13] Pursuant to section 6105(f), the Commissioner has issued revenue procedures the Commissioner uses in determining whether a taxpayer is entitled to relieffromjoint and several liability.
We further hold that we do not have jurisdiction over the instant case to deter- mine whether petitioner is entitled to relief under section 6105(f) where no deficiency has been asserted with respect to petitioner's taxable year 1998 or her taxable year 2002 .
tors set forth in Rev. Proc. 2003-61, sec. 4.03, 2003-2 C.B. 298, we conclude that respondent did not abuse his discretion by acting arbitrarily, capriciously, or without sound basis in fact in denying petitioner’s request for equitable relief under section 6105(f). - 14 - Reviewed and adopted as the report of the Small Tax Case Division. To reflect the foregoing, Decision will be entered under Rule 155.
did not have an adequate opportunity to participate in respondent’s determination. OPINION This case involves the participatory rights a nonrequesting spouse has in respondent’s determination whether the requesting spouse is entitled to relief under section 6105. The question Stanley asks us to address is how much participation a nonrequesting spouse must be afforded to challenge the other spouse’s claim for relief under section 6015 where both spouses are before the Court in the same deficiency