### Question
How is the term information return defined?


### Answer
The term **information return** is defined in *26 U.S.C. § 7434* as the following:

> any statement described in section 6724(d)(1)(A)

#### Citation:
  - *26 U.S.C. § 7434*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 76-JUDICIAL PROCEEDINGS > Subchapter B-Proceedings by Taxpayers and Third Parties**

