40 CFR § 13.15 - Taxpayer information.

---
identifier: "/us/cfr/t40/s13.15"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "40 CFR § 13.15 - Taxpayer information."
title_number: 40
title_name: "Protection of Environment"
section_number: "13.15"
section_name: "Taxpayer information."
chapter_name: "ENVIRONMENTAL PROTECTION AGENCY"
subchapter_number: "A"
subchapter_name: "GENERAL"
part_number: "13"
part_name: "CLAIMS COLLECTION STANDARDS"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "5 U.S.C. 552a, 5512, and 5514; 31 U.S.C. 3711  and 3720A; 4 CFR parts 101-10."
regulatory_source: "53 FR 37270, Sept. 23, 1988, unless otherwise noted."
cfr_part: "13"
---


# 13.15 Taxpayer information.

(a) The Administrator may obtain a debtor's current mailing address from the Internal Revenue Service.

(b) Addresses obtained from the Internal Revenue Service will be used by the Agency, its officers, employees, agents or contractors and other Federal agencies only to collect or dispose of debts, and may be disclosed to credit reporting agencies only for the purpose of their use in preparing a commercial credit report on the taxpayer for use by EPA.