# Treas. Reg. § 301.6103(p)(4)-1: Procedures relating to safeguards for returns or return information.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-301.6103(p)(4)-1>. Interprets 26 U.S.C. § 6103.

For security guidelines and other safeguards for protecting returns and return information, see guidance published by the Internal Revenue Service. For procedures for administrative review of a determination that an authorized recipient has failed to safeguard returns or return information, see § 301.6103(p)(7)-1. 

[T.D. 9445, 74 FR 6830, Feb. 11, 2009]