Originally Posted by
JimZipCode
You skipped § 6103(f), which of course is the whole enchilada.
The "Congressional committees with responsibility in the tax area" referenced, are House Ways & Means and Senate Finance, plus the Joint Committee on Taxation. The Joint committee is a little redundant: it's made up of 5 members of Ways & Means (House) + 5 members of Finance (Senate).
The "safeguards to protect the identity of the taxpayer" are that the committee(s) be "sitting in closed executive session", so the taxpayer info doesn't become part of the public record of the proceedings.
Ways & Means requested the return(s).
Except the Committee on Ways and Means of the House of Representatives, the Committee on Finance of the Senate, the Joint (House & Senate) Committee on Taxation, sitting in closed executive session; and the Chief of Staff of the Joint Committee on Taxation. Specified in § 6103(f).
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