### Question
How is the "disclosure" defined?


### Answer
The term **disclosure** is defined in *26 U.S.C. § 6103* as follows -

> the making known to any person in any manner whatever a return or return information

#### Citation:
  - *26 U.S.C. § 6103*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 61-INFORMATION AND RETURNS > Subchapter B-Miscellaneous Provisions**

