26 C.F.R. § 301.6103l-1

Disclosure of returns and return information for purposes other than tax administration.

            (a)
            Definition.
             For purposes of applying the provisions of section 6103(l) of the Internal Revenue Code, the term
            agent
             includes a contractor.

            (b)
            Effective date.
             This section is applicable January 6, 2004.

[T.D. 9111, 69 FR 507, Jan. 6, 2004]

Official source