26 USC § 7513 - Reproduction of returns and other documents

---
identifier: "/us/usc/t26/s7513"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 7513 - Reproduction of returns and other documents"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "7513"
section_name: "Reproduction of returns and other documents"
chapter_number: 77
chapter_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. 85–866, title I, § 90(a), Sept. 2, 1958, 72 Stat. 1666; amended Pub. L. 94–455, title XII, § 1202(f), title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1687, 1834.)"
---


# § 7513. Reproduction of returns and other documents

**(a)** **In general** The Secretary is authorized to have any Federal agency or any person process films or other photoimpressions of any return, document, or other matter, and make reproductions from films or photoimpressions of any return, document, or other matter.

**(b)** **Regulations** The Secretary shall prescribe regulations which shall provide such safeguards as in the opinion of the Secretary are necessary or appropriate to protect the film, photoimpressions, and reproductions made therefrom, against any unauthorized use, and to protect the information contained therein against any unauthorized disclosure.

**(c)** **Penalty** For penalty for violation of regulations for safeguarding against unauthorized use of any film or photoimpression, or reproduction made therefrom, and against unauthorized disclosure of information contained therein, see section 7213.

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**Source Credit**: (Added Pub. L. 85–866, title I, § 90(a), Sept. 2, 1958, 72 Stat. 1666; amended Pub. L. 94–455, title XII, § 1202(f), title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1687, 1834.)

## Editorial Notes

### Amendments

1976—Subsecs. (a), (b).  (13)(A), struck out “or his delegate” after “Secretary” wherever appearing.

Subsecs. (c), (d). , redesignated subsec. (d) as (c) and struck out former subsec. (c) which related to legal status and evidentiary use of reproductions.

## Statutory Notes and Related Subsidiaries

### Effective Date

Section effective , see , set out as an Effective Date of 1958 Amendment note under .