The Fair Labor Standards Act (FLSA) provides a national minimum hourly wage (29 U.S.C. § 206), mandatory overtime compensation (29 U.S.C. § 207), and restrictions on the employment of minors (29 U.S.C. § 212). The FLSA also requires employers to maintain accurate employee records in accordance with the Act’s provisions (29 U.S.C. § 211). To […]

§6103. Confidentiality and disclosure of returns and return information (a) General rule Returns and return information shall be confidential, and except as authorized by this title- (1) no officer or employee of the United States, (2) no officer or employee of any State, any local law enforcement agency receiving information under subsection (i)(1)(C) or (7)(A), […]