### Question
How does INFORMATION AND RETURNS define disclosure?


### Answer
Under *26 U.S.C. § 6103*, **disclosure** is defined as:

> 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**

