Code of Federal Regulations · Section
§ 1000.337 — Access To Records
2 C.F.R. § 1000.337
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The right of access under 2 CFR 200.337 shall not extend to client information held by attorneys or federally authorized tax practitioners under the Low Income Taxpayer Clinic program.
Authorizing Statute
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Department of the Treasury31 U.S.C. § 301
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Departmental regulations5 U.S.C. § 301