§7513 — Reproduction of returns and other documents
1 cases·1 cited
Statute Text — 26 U.S.C. §7513
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.
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.
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.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §301.7513-1 Reproduction of returns and other documents
- Treas. Reg. §Treas. Reg. §301.7513-1(a) In general.
- Treas. Reg. §Treas. Reg. §301.7513-1(b) Safeguards—(1) By private contractor.
- Treas. Reg. §Treas. Reg. §301.7513-1(c) Legal status of reproductions.
- Treas. Reg. §Treas. Reg. §301.7513-1(i) §301.7513-1(i)
- Treas. Reg. §Treas. Reg. §301.7513-1(v) All film, photoimpressions, and reproductions made therefrom, shall be transmitted to the Internal Revenue Service by personal delivery, first-class mail, parcel post, or express.
1 Citing Cases
§ 7513, and argues that the removal restriction is an unlawful restraint on the President’s removal authority that “severely restricts executive oversight and accountability to the people.” Mr. Tooke urges this Court to “set aside all agency actions as ultra vires.” For the reasons elaborated upon below, we find that Mr. Tooke lacks standing to cha