IRC Section 6103: Primary U.S. legislation governing confidentiality and disclosure of tax information, establishing rules for handling and sharing taxpayer data
Foreign Account Tax Compliance Act (FATCA): U.S. law requiring foreign financial institutions to report information about accounts held by U.S. taxpayers to the IRS
Bank Secrecy Act (BSA): Requires financial institutions to assist U.S. government agencies in detecting and preventing money laundering and other financial crimes
USA PATRIOT Act: Provides framework for information sharing between government agencies and financial institutions, including provisions related to international money laundering
OECD Model Tax Information Exchange Agreement: International standard framework for bilateral exchange of tax information between countries
Common Reporting Standard (CRS): Global standard for automatic exchange of financial account information developed by the OECD
Bilateral Tax Treaties: Agreements between the United States and other countries establishing protocols for tax information exchange
Privacy Act of 1974: Federal law establishing code of fair information practices governing collection, maintenance, use, and dissemination of personal information
Taxpayer First Act: Legislation aimed at improving IRS operations and taxpayer services, including modernized data security measures
Administrative Procedures Act: Federal statute governing how administrative agencies propose and establish regulations, including tax information handling procedures
E-Government Act of 2002: Framework for electronic government services and information security management
IRS Revenue Procedures: Official guidance from the IRS detailing administrative practices and procedures for tax information exchange
Treasury Regulations: Detailed rules issued by the U.S. Treasury Department implementing federal tax laws and information exchange requirements
State Tax Information Sharing Laws: Various state-level regulations governing how tax information can be shared between jurisdictions and agencies
Information Security Standards: Technical and operational requirements for protecting tax information during storage, transmission, and exchange
