26 U.S.C. § 6105

Confidentiality of information arising under treaty obligations

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(a) In general

Tax convention information shall not be disclosed.

(b) ExceptionsSubsection (a) shall not apply—(1) 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,(2) to any generally applicable procedural rules regarding applications for relief under a tax convention,(3) 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(4) 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.(c) DefinitionsFor purposes of this section—(1) Tax convention informationThe term “tax convention information” means any—(A) agreement entered into with the competent authority of one or more foreign governments pursuant to a tax convention,(B) application for relief under a tax convention,(C) background information related to such agreement or application,(D) document implementing such agreement, and(E) other information exchanged pursuant to a tax convention which is treated as confidential or secret under the tax convention.(2) Tax conventionThe term “tax convention” means—(A) any income tax or gift and estate tax convention, or(B) 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.(d) Cross references

For penalties for the unauthorized disclosure of tax convention information which is return or return information, see sections 7213, 7213A, and 7431.

(Added Pub. L. 106–554, § 1(a)(7) [title III, § 304(b)(1)], Dec. 21, 2000, 114 Stat. 2763, 2763A–633; amended Pub. L. 107–134, title II, § 201(c)(9), Jan. 23, 2002, 115 Stat. 2444; Pub. L. 107–147, title IV, § 417(18), Mar. 9, 2002, 116 Stat. 56.)Editorial NotesPrior Provisions

A prior section 6105, act Aug. 16, 1954, ch. 736, 68A Stat. 755, authorized the Secretary or his delegate to compile, beginning after June 31, 1941, all cases in which relief from excess profits tax has been allowed, prior to repeal by Pub. L. 94–455, title XIX, § 1906(a)(7), Oct. 4, 1976, 90 Stat. 1824.

Amendments

2002—Subsec. (b)(2). Pub. L. 107–134, § 201(c)(9)(A), struck out “or” at end.

Subsec. (b)(3). Pub. L. 107–134, § 201(c)(9)(D), added par. (3). Former par. (3) redesignated (4).

Pub. L. 107–134, § 201(c)(9)(B), substituted “paragraph (1), (2), or (3)” for “paragraphs (1) or (2)”.

Subsec. (b)(4). Pub. L. 107–134, § 201(c)(9)(C), redesignated par. (3) as (4).

Subsec. (c)(1)(C), (E). Pub. L. 107–147 struck out “any” after subpar. designation.

Statutory Notes and Related SubsidiariesEffective Date of 2002 Amendment

Amendment by Pub. L. 107–134 applicable to disclosures made on or after Jan. 23, 2002, see section 201(d) of Pub. L. 107–134, set out as a note under section 6103 of this title.

Notes of Decisions

Cited in 6 cases, 2001–2010 · leading case: Tax Analysts v. Internal Revenue Serv., 152 F. Supp. 2d 1 (D.D.C. 2001).

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Tax Analysts v. Internal Revenue Serv., 152 F. Supp. 2d 1 (D.D.C. 2001). · cites it 8× “12 See 26 U.S.C. § 6105 . Both parties agree that the new Section 6105 qualifies as a FOIA Exemption 3(B) statute and is applicable to this case.”

Stonehill v. Internal Revenue Serv., 534 F. Supp. 2d 1 (D.D.C. 2008). · cites it 4× “§ 6103 , third-party tax payer return information, and 26 U.S.C. § 6105 , Treaty Obligation privilege.”

Pac. Fisheries, Inc. v. United States, 539 F.3d 1143 (9th Cir. 2008). · cites it 3× “Additionally, and for the first time, it challenged the government’s assertion that the tax-convention information is exempt from disclosure under 26 U.S.C. § 6105 (c)(1)(E), arguing that the government’s position was based on an erroneous interpretation of the law because the…”

Tax Analysts v. Internal Revenue Serv., 217 F. Supp. 2d 23 (D.D.C. 2002). · cites it 8× “On June 14, 2001, the court issued an order granting the plaintiffs motion to withdraw as moot its initial motion for partial summary judgment because Congress had recently enacted 26 U.S.C. § 6105 (2000), codifying treaty secrecy provisions such as the nondisclosure language in…”

Pac. Fisheries v. United States (9th Cir. 2008). · cites it 3× “Additionally, and for the first time, it challenged the government’s assertion that the tax-convention information is exempt from disclosure under 26 U.S.C. § 6105 (c)(1)(E), arguing that the govern- ment’s position was based on an erroneous interpretation of the law because the…”

Pac. Fisheries Inc. v. United States, 395 F. App'x 438 (9th Cir. 2010). “” 26 U.S.C. § 6105 (c)(1)(E). Article 25 of the Tax Convention provides that “[a]ny information received by a Contracting State shall be treated as confidential in the same manner as information obtained under the domestic laws of that State.”

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