Ford signs Tax Reform Act of 1976, creating Section 6103 to prohibit IRS from sharing taxpayer data without explicit statutory authorization

President Gerald Ford signed the Tax Reform Act of 1976 (P.L. 94-455) on October 4, 1976, which completely overhauled Section 6103 of the Internal Revenue Code to reverse the presumption of IRS disclosure. Where prior law had presumed tax returns were public records accessible to the executive branch on request, the new law made returns presumptively confidential and prohibited disclosure except in more than a dozen specifically enumerated categories. Congress enacted the reform with overwhelming bipartisan support as a direct response to the Nixon administration's documented attempts to weaponize the IRS against political opponents.