26 U.S.C. § 7513

Reproduction of returns and other documents

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(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.

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.

(Added Pub. L. 85–866, title I, § 90(a), Sept. 2, 1958, 72 Stat. 1666; amended Pub. L. 94–455, title XII, § 1202(f), title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1687, 1834.)Editorial NotesAmendments

1976—Subsecs. (a), (b). Pub. L. 94–455, § 1906(b) (13)(A), struck out “or his delegate” after “Secretary” wherever appearing.

Subsecs. (c), (d). Pub. L. 94–455, § 1202(f), redesignated subsec. (d) as (c) and struck out former subsec. (c) which related to legal status and evidentiary use of reproductions.

Statutory Notes and Related SubsidiariesEffective Date

Section effective Aug. 17, 1954, see section 1(c) of Pub. L. 85–866, set out as an Effective Date of 1958 Amendment note under section 165 of this title.

Notes of Decisions

Cited in 3 cases, 1975–2019 · leading case: United States v. Kenneth R. Farris, 517 F.2d 226 (7th Cir. 1975).

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United States v. Kenneth R. Farris, 517 F.2d 226 (7th Cir. 1975). “The defendant, however, has argued that the foregoing analysis does not apply where, as here, the copies or transcripts consist of what he calls “the output of á computerized data system.”

Bodin v. Bodin, 367 So. 2d 1240 (La. Ct. App. 1979). · cites it 2× “Joan Bodin argues that when 26 U.S.C. § 7513 was amended in 1976, the section which authorized the use of copies of income tax returns as evidence in judicial proceedings ( 26 U.”

Teno v. Iwanski, 382 F. Supp. 3d 803 (E.D. Tenn. 2019). “…or other matter, and make reproductions from films or photoimpressions of any return, document, or other matter." 26 U.S.C. § 7513 (a).”

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