### Question
How is the term taxpayer identity defined?


### Answer
The term **taxpayer identity** is defined in *26 U.S.C. § 6103* as the following:

> the name of a person with respect to whom a return is filed, his mailing address, his taxpayer identifying number (as described in section 6109), or a combination thereof

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

