2 CFR § 1000.337 - Access to records.

---
identifier: "/us/cfr/t2/s1000.337"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "2 CFR § 1000.337 - Access to records."
title_number: 2
title_name: "Federal Financial Assistance"
section_number: "1000.337"
section_name: "Access to records."
chapter_name: "DEPARTMENT OF TREASURY"
part_number: "1000"
part_name: "UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "5 U.S.C. 301; 31 U.S.C. 301; 2 CFR part 200."
regulatory_source: "79 FR 76047, Dec. 19, 2014, unless otherwise noted."
cfr_part: "1000"
---


# 1000.337 Access to records.

The right of access under 2 CFR 200.337 shall not extend to client information held by attorneys or federally authorized tax practitioners under the Low Income Taxpayer Clinic program.

[86 FR 29483, June 2, 2021]