### Question
What is the definition of taxpayer identity?


### Answer
The definition of **taxpayer identity** is as follows in *26 U.S.C. § 6103*:

> 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**

