{"data":{"id":"us/26-cfr-301.6103-p-4-1","jurisdiction":"us","citation":"26 CFR 301.6103(p)(4)-1","heading":"(p)(4)-1 Procedures relating to safeguards for returns or return information.","body":"For security guidelines and other safeguards for protecting returns and return information, see guidance published by the Internal Revenue Service. For procedures for administrative review of a determination that an authorized recipient has failed to safeguard returns or return information, see § 301.6103(p)(7)-1.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER F—PROCEDURE AND ADMINISTRATION","PART 301—PROCEDURE AND ADMINISTRATION","Information and Returns"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"698f33cbc955df0cc578dabb1f331d775b116edac8f8a7adae75e93d07a073e3","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-301.6103-p-2-b-1","next":"us/26-cfr-301.6103-p-7-1"},"notice":"GroundRules: Original legal text. Not legal advice."}