​C3 - TOC

Section 3.1              Introduction

Section 3.2              State Data Exchanges

Section 3.3              Data Received by Federal Hub and Federal Data Exchanges

Section 3.4              Special Procedure Requirements

Section 3.5               Request and Use of Information

Appendix A              Important Notice

Appendix B              IRC Sec. 7213 - Unauthorized Disclosure of Information

                                 IRC Sec. 7213A - Unauthorized Inspection of Returns and Return Information

Appendix C               IRC Sec. 7431 - Civil Damages for Unauthorized Disclosure of

                                 Returns and Return Information

Appendix D