Income Tax Return Confidentiality Act

[AI summary unavailable — showing source text] Income Tax Return Confidentiality Act - States that a tax return filed with respect to taxes imposed under the Internal Revenue Code shall be open to inspection solely by the taxpayer who files such return, except that inspection may be had: (1) by officers and employees of the Department of the Treasury whose official duties with respect to Federal tax administration require such inspection; (2) by attorneys of the Department of Justice, including United States Attorneys, upon written request, solely for use in connection with an investigation conducted by such attorneys or in preparation by such attorneys for a proceeding before a Federal grand jury or a Federal or State court only under specified conditions if the taxpayer whose return of tax is to be inspected consents; (3) by Federal and State agencies regulating tax return preparers; (4) by employees of the United States in the course of a criminal investigation and pursuant to a search warrant; (5) by the Social Security Administration, Railroad Retirement Board, Department of Labor, and Department of Health, Education, and Welfare in appropriate cases; (6) for statistical studies by the Social and Economic Statistics Admini…