SEC. 2202. Limit redisclosures and uses of consent-based disclosures of tax return information.

(a) In general.—Section 6103(c) is amended by adding at the end the following: “Persons designated by the taxpayer under this subsection to receive return information shall not use the information for any purpose other than the express purpose for which consent was granted and shall not disclose return information to any other person without the express permission of, or request by, the taxpayer.”.

In the Taxpayer First Act I cannot find the definition of a Taxpayer and in Section 6103 it refers to a person and I cannot find a reference to a definition for person.

I'm trying to determine if the Taxpayer First Act applies to business entities as well as individuals. Based on the definition of a person in other regulations one would assume the term "Taxpayer/Person" would apply to any taxpayer regardless if an individual or business entity but I cannot confirm that assumption.

Any one have any insight on the applicability of the Taxpayer First Act? At this stage I am inclined to opine it applies to "all" taxpayers.

https://www.law.cornell.edu/uscode/text/26/7701

See (a)(14) and (30)

Check out (a)(1), too. For the purposes of the entire Internal Revenue Code, person = individuals, trusts, estates, partnerships, associations, companies, and corporations.

I couldn't login the other day but thank you both for your cites.