26 U.S.C. § 6105 — Confidentiality of information arising under treaty obligations

(a) Tax-convention information must not be disclosed. (b) That rule does not apply to (1) disclosure to people or authorities entitled to it under a tax convention; (2) generally applicable procedural rules for seeking treaty relief; (3) disclosure on the same terms as section 6103(i)(3)(C) or (7) return information, except that foreign-government information requires that government’s written consent; or (4) other non-taxpayer^*-specific information if, after consulting every other convention party, the Secretary^* finds disclosure will not impair tax administration. (c)(1) “Tax convention information” includes an agreement with a foreign government’s competent authority; a relief application; related background information; a document implementing the agreement; and other exchanged information treated as confidential or secret by the convention. (2) “Tax convention” means an income-tax or gift-and-estate-tax convention, or another convention or bilateral agreement—including multilateral agreements and agreements with a United States possession—providing for avoiding double taxation, preventing fiscal evasion, tax nondiscrimination, exchanging tax-relevant information, or mutual tax assistance. (d) Penalties for unauthorized disclosure of information that is return or return information are in sections 7213, 7213A, and 7431.