# Pub. L. 97-365: changes to the Internal Revenue Code

1982-10-25, 96 Stat. 1752. Source: <https://www.govinfo.gov/link/plaw/97/public/365>.

## Legislative history

- Bill: [H.R. 4613](https://www.congress.gov/bill/97th-congress/house-bill/4613)

## § 6103: Confidentiality and disclosure of returns and return information

- § 6103(a)(3): Pub. L. 97–365, § 8(c)(1), substituted “paragraph (2) or (4)(B) of subsection (m)” for “subsection (m)(4)(B)”.
- § 6103(l)(3): Pub. L. 97–365, § 7(a), substituted provisions relating to the disclosure to heads of Federal agencies administering Federal loan programs whether or not an applicant for a loan under such program has a tax delinquent account, for provisions which related to disclosure of returns and return information to Privacy Protection Study Commission.
- § 6103(m)(2): Pub. L. 97–365, § 8(a), designated existing provisions as subpar. (A), inserted reference to exception provided by subpar. (B) and substituted “disclose the mailing address of a taxpayer for use by officers, employees, or agents of a Federal agency for purposes of locating such taxpayer” for “disclose the mailing address of a taxpayer to officers and employees of an agency personally and directly engaged in, and solely for their use in, preparation for any administrative or judicial proceeding (or investigation which may result in such a proceeding)”, and added subpar. (B).
- § 6103(p)(3)(C)(i): Pub. L. 97–365, § 7(b)(1), substituted “(l)(6)” for “(l)(3) or (6)”.
- § 6103(p)(4): Pub. L. 97–365, § 7(b)(2), substituted “(l)(1), (2), (3),” for “(l)(1), (2),” and “(l)(6),” for “(l)(3), (6),” in introductory provisions, and in subpar. (F)(ii) substituted “(l)(1), (2), (3), or (5), or (o)(1),” for “(l)(1), (2), or (5), or (o)(1), the commission described in subsection (l)(3)”.
- § 6103(p)(4): Pub. L. 97–365, § 8(b), inserted last sentence providing that in the case of any agency which receives any mailing address under subsection (m)(2) or (4) and which discloses any such mailing address to any agent, this paragraph shall apply to such agency and each such agent (except that, in the case of an agent, any report to the Secretary or other action with respect to the Secretary shall be made or taken through such agency).

## § 7213: Unauthorized disclosure of information

- § 7213(a)(2): Pub. L. 97–365 substituted “(m)(2) or (4)” for “(m)(4)”.