26 USC § 4424 - Disclosure of wagering tax information

---
identifier: "/us/usc/t26/s4424"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 4424 - Disclosure of wagering tax information"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "4424"
section_name: "Disclosure of wagering tax information"
chapter_number: 35
chapter_name: "TAXES ON WAGERING"
subchapter_number: "C"
subchapter_name: "Miscellaneous Provisions"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 93–499, § 3(c)(1), Oct. 29, 1974, 88 Stat. 1550; amended Pub. L. 94–455, title XII, § 1202(h)(6), title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1688, 1834.)"
---


# § 4424. Disclosure of wagering tax information

**(a)** **General rule** Except as otherwise provided in this section, neither the Secretary nor any other officer or employee of the Treasury Department may divulge or make known in any manner whatever to any person—

**(1)** any original, copy, or abstract of any return, payment, or registration made pursuant to this chapter,

**(2)** any record required for making any such return, payment, or registration, which the Secretary is permitted by the taxpayer to examine or which is produced pursuant to section 7602, or

**(3)** any information come at by the exploitation of any such return, payment, registration, or record.

**(b)** **Permissible disclosure** A disclosure otherwise prohibited by subsection (a) may be made in connection with the administration or civil or criminal enforcement of any tax imposed by this title. However, any document or information so disclosed may not be—

**(1)** divulged or made known in any manner whatever by any officer or employee of the United States to any person except in connection with the administration or civil or criminal enforcement of this title, nor

**(2)** used, directly or indirectly, in any criminal prosecution for any offense occurring before the date of enactment of this section.

**(c)** **Use of documents possessed by taxpayer** Except in connection with the administration or civil or criminal enforcement of any tax imposed by this title—

shall not be used against such taxpayer in any criminal proceeding.

**(1)** any stamp denoting payment of the special tax under this chapter,

**(2)** any original, copy, or abstract possessed by a taxpayer of any return, payment, or registration made by such taxpayer pursuant to this chapter, and

**(3)** any information come at by the exploitation of any such document,

**(d)** **Inspection by committees of Congress** Section 6103(f) shall apply with respect to any return, payment, or registration made pursuant to this chapter.

---

**Source Credit**: (Added Pub. L. 93–499, § 3(c)(1), Oct. 29, 1974, 88 Stat. 1550; amended Pub. L. 94–455, title XII, § 1202(h)(6), title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1688, 1834.)

## Editorial Notes

### Amendments

1976—Subsec. (a). , struck out “or his delegate” after “Secretary” wherever appearing.

Subsec. (d). , substituted “6103(f)” for “6103(d)”.

## Statutory Notes and Related Subsidiaries

### Effective Date of 1976 Amendment

Amendment by  effective , see , set out as a note under .

### Effective Date

Section effective , and applicable only with respect to wagers placed on or after such date, see , set out as an Effective Date of 1974 Amendment note under .