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

(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 must prescribe regulations which must provide that 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 in it against any unauthorized disclosure. (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 in it, see section 7213.