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Disclosure, Privacy Act, and Paperwork Reduction Act Notice material in the administration of any Internal mining entitlement for benefits or the eligibility The IRS Restructuring and Reform Act of 1998, Revenue law. for and the repayment of loans. We may also the Privacy Act of 1974, and the Paperwork disclose this information to other countries Reduction Act of 1980 require that when we ask We ask for tax return information to carry under a tax treaty, to federal and state agencies you for information we must first tell you our out the tax laws of the United States. We need it to enforce federal nontax criminal laws, or to legal right to ask for the information, why we are to figure and collect the right amount of tax. federal law enforcement and intelligence agen- asking for it, and how it will be used. We must If you do not file a return, do not provide the cies to combat terrorism. also tell you what could happen if we do not information we ask for, or provide fraudulent receive it and whether your response is volun- information, you may be charged penalties and Please keep this notice with your records. It tary, required to obtain a benefit, or mandatory be subject to criminal prosecution. We may also may help you if we ask you for other informa- under the law. have to disallow the exemptions, exclusions, tion. If you have questions about the rules for This notice applies to all papers you file with credits, deductions, or adjustments shown on the filing and giving information, please call or visit us, including this tax return. It also applies to tax return. This could make the tax higher or any Internal Revenue Service office. any questions we need to ask you so we can delay any refund. Interest may also be charged. complete, correct, or process your return; figure Generally, tax returns and return information We Welcome Comments on your tax; and collect tax, interest, or penalties. are confidential, as stated in Code section 6103. Forms Our legal right to ask for information is Inter- However, Code section 6103 allows or requires nal Revenue Code sections 6001, 6011, and We try to create forms and instructions that can the Internal Revenue Service to disclose or give 6012(a), and their regulations. They say that you be easily understood. Often this is difficult to do the information shown on your tax return to must file a return or statement with us for any tax because our tax laws are very complex. For others as described in the Code. For example, we you are liable for. Your response is mandatory some people with income mostly from wages, may disclose your tax information to the Depart- under these sections. Code section 6109 requires filling in the forms is easy. For others who have ment of Justice to enforce the tax laws, both civil filers and paid preparers to provide their social businesses, pensions, stocks, rental income, or and criminal, and to cities, states, the District of security number or other identifying number. other investments, it is more difficult. Columbia, and U.S. commonwealths or posses- This is so we know who you are, and can process sions to carry out their tax laws. We may dis- your return and other papers. You must fill in all If you have suggestions for making these close your tax information to the Department of parts of the tax form that apply to you. But you forms simpler, we would be happy to hear from Treasury and contractors for tax administration do not have to check the boxes for the Presiden- you. You can email us at *taxforms@irs.gov. purposes; and to other persons as necessary to tial Election Campaign Fund or for the (The asterisk must be included in the address.) obtain information needed to determine the third-party designee. You also do not have to Enter “Forms Comment” on the subject line. Or amount of or to collect the tax you owe. We may provide your daytime phone number. you can write to Internal Revenue Service, Tax disclose your tax information to the Comptroller Products Coordinating Committee, You are not required to provide the informa- General of the United States to permit the SE:W:CAR:MP:T:T:SP, 1111 Constitution tion requested on a form that is subject to the Comptroller General to review the Internal Rev- Ave. NW, IR-6526, Washington, DC 20224. Do Paperwork Reduction Act unless the form dis- enue Service. We may disclose your tax infor- not send your return to this address. Instead, see plays a valid OMB control number. Books or mation to committees of Congress; federal, the back cover. records relating to a form or its instructions must state, and local child support agencies; and to be retained as long as their contents may become other federal agencies for the purposes of deter- - 97 -