# 26 U.S.C. § 7513: Reproduction of returns and other documents

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s7513>. Cite pinpoints as 26 U.S.C. § 7513(a)(1).

## § 7513(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.

## § 7513(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.

## § 7513(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.

## Regulations

- [Treas. Reg. § 301.7513-1](/26/reg/301.7513-1.md): Reproduction of returns and other documents. (interprets § 7513)

## Connections

Cites: § 7213 Unauthorized disclosure of information

Cited by: § 6103 Confidentiality and disclosure of returns and return information

## Amendments

- 1958-09-02: [Pub. L. 85-866](/26/act/85-866.md), 72 Stat. 1666
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1687