Written requests for returns and return information should include:

IRS personnel processing requests for returns and return information must be reasonably satisfied that the requester is who he or she claims to be.

Identification is not normally required for written requests. If there are doubts about a person's identity, IRS employees must request additional identity information or offer to mail the requested information to the taxpayer's name and address of record.

When responding to verbal or electronic inquiries from taxpayers, no return information may be disclosed until IRS personnel have asked sufficient questions and received adequate information to make certain that the person making the inquiry is the taxpayer, the taxpayer's authorized representative, or some other person authorized under IRC §6103(e). In the case of electronic access, the system will ask the necessary questions. See IRM 11.3.2.4 below, for more specific guidance as to who can have access to various types of returns and return information.

The following information may help to verify the requester’s identity:

An in-person requester must be asked to present a driver's license or other acceptable proof of identity (e.g., other photo ID or 2 non-photo documents/cards). A telephone requester should be given the option of calling back, making a written request, or having the information mailed to the address of record if there are doubts about the caller's identity. Information should not be mailed to a taxpayer, even at his or her address of record, if the requester is clearly not the taxpayer or other authorized IRC §6103 recipient.

Responses to verbal inquiries must be limited to the disclosure of return information.

Copies of tax returns cannot be disclosed upon verbal request. Requests for copies of returns must be made in writing.

Returns and Return Information of an individual filing Form 1040 may be disclosed to:

Returns and return information of individuals filing income tax returns jointly may be disclosed to either of the individuals with respect to whom the return is filed.

IRC §6103(e)(8) provides for disclosures pertaining to deficiencies assessed with respect to persons who have filed jointly but are no longer married or no longer reside in the same household. IRC §6103(e)(8) provides that certain limited collection information regarding one spouse must be disclosed to the other spouse relative to tax deficiencies with respect to a jointly filed return. It does not apply to deficiencies which may not be collected by reason of IRC §6502.

Disclosures requested pursuant to IRC §6103(e)(8) will be made only upon written request. Requests will be signed by the taxpayer or his/her duly authorized attorney-in-fact. The IRC §6103(e)(8) process will be used only if the taxpayer has specifically requested the IRC §6103(e)(8) authority. Otherwise, the request will be processed under the authority of IRC §6103(e)(7). Disclosures of collection information, pursuant to either IRC §6103(e)(7) or (e)(8), relative to joint returns where the spouses are divorced or separated should be limited as described in (7) and (8) below.

Any employee having delegated authority to make disclosures pursuant to IRC §6103(e) as detailed in Delegation Order 11-2 may make disclosures pursuant to IRC §6103(e)(8).

Disclosures made pursuant to IRC §6103(e)(8) must be limited to the specific tax period associated with the requester's joint deficiency.

Information that must be disclosed upon receipt of a proper written request from a spouse who has been assessed the joint tax will include:

Information which will not be disclosed includes:

If a requester insists on receiving information about the spouse which is prohibited as outlined above, advise him or her to file a Freedom of Information Act request in order to receive the associated appeal rights, or to contact the appropriate Disclosure Office for guidance.

The IRS has the authority to develop procedures controlling the frequency with which any requester can make requests pursuant to IRC §6103(e)(8). GLD has determined that only 1 request per 6 month (calendar) period will be allowed.

Requests for returns must be in writing.

Returns and return information of a partnership may be disclosed to any person who was a member of the partnership during any part of the period covered by the return. Both general and limited partners are entitled to request and receive partnership returns and return information. On December 20, 2007, IRC §6103(e)(10) was enacted, limiting the disclosure of certain information attached to partnership returns. The information to be disclosed cannot include any supporting schedule, attachment, or list of a person other than the individual making the request for access. A requesting partner can no longer receive any Forms K-1 or other attachments that include identifying information of other partners or other individuals. He or she can receive only Forms K-1 that pertain to his or her interest in the partnership. See Exhibit 11.3.2-2 which contains detailed guidance about information that can be released to individuals seeking access to partnership returns, including schedules that must be restricted or sanitized prior to release.

Before disclosing tax information concerning a partnership, verify that the person who has asked for the information was a partner during the requested tax year or has been authorized by a partner to receive Federal tax information. If the person requests partnership tax information for the year 2007, for example, that person must establish that he or she was a partner at some time during 2007. To determine whether a requester was a member of the partnership for the year requested, verify that a schedule K-1 was filed for the requester. Partners may also file a power of attorney authorizing other individuals to receive partnership information or represent the partnership. The individual holding the power of attorney cannot have any greater access to the return or return information of the partnership than the individual granting the power of attorney. All rules in IRC §6103(e)(10) relating to the restrictions of the disclosure of 3rd party tax information apply to the power of attorney as well. The IRS employee should verify the person's status as a partner by following the identification procedures and techniques outlined in IRM 21.1.3.2.3, Required Taxpayer Authentication, and IRM 21.1.3.2.4, Additional Taxpayer Authentication . The disclosure of information concerning employment tax matters relating to partnerships follows the same rules. If a question concerns an employment tax matter and no partnership return has yet been filed, the IRS must still verify that the individual is a partner by analyzing whatever information the individual may be able to provide. It is up to the requestor to provide sufficient identifying information for the IRS to verify that he or she is a partner or is otherwise authorized to receive tax information about the partnership. As always, the decision concerning whether or not to disclose the requested information will depend on a reasonable analysis of the best information provided by the requester and from IDRS or other available information.

Requests for returns must be made in writing.

Any corporate officer authorized by the corporation in accordance with applicable state law to legally bind the corporation. The authority to bind means the ability to execute agreements that are binding and legally enforceable against the corporation under state law:

Any person designated by resolution of the corporate board of directors or other similar governing body.

Any officer or employee of the corporation, upon submitting a written request which is signed by a principal officer and attested to by the secretary or any other officer.

To the extent that (1)-(3) above do not apply, any officer or employee who signed the return on behalf of the corporation under forms or regulations prescribed by the Secretary or signed a corporate income tax return under IRC §6062, and who is still employed by the corporation in the same capacity with the same authority. See IRC §6061 and its regulations. Processing information relating solely to the filing of the return signed by that person may be disclosed as long as that person continues to act on behalf of the corporation in the same capacity (with the same authority) as when he/she signed the corporate return. IRC §6103(k)(6) disclosures may also be made when appropriate, if the IRS personnel need to obtain information from the corporation.

Any bona fide shareholder of record owning one percent or more of the outstanding stock of the corporation, upon submitting documentation which reasonably demonstrates such ownership. Such shareholders may have access to returns and return information for all years. However, they have no access rights when they are no longer shareholders. See IRM 11.3.2.5.1 for additional information and guidelines about requests from one percent shareholders.

If a corporation was an electing small business corporation under subchapter S of chapter 1, any person who was a shareholder during any part of the period covered by such return during which an S corporation election was in effect. All types of shareholders, regardless of the percentage of shares held, may receive subchapter S returns and return information. A return or return information cannot be disclosed to a person who was not a shareholder during some part of the year for which the return in question was filed. Nor may a shareholder receive returns or return information for any period during which the election was not in effect.

If the corporation has been dissolved, any person authorized by applicable State law to act for the corporation, or any person whom the IRS finds to have a material interest that will be affected by information contained in the return or return information. Material interest is an important interest and is generally, but not always, financial in nature.

To the extent that a subsidiary filed a separate return, the disclosure of the subsidiary's return and return information is governed by the same rules as those set out in IRM 11.3.2 .4.3, above.

If a corporation has filed a consolidated return which includes the return of the subsidiary, the entire return and return information is the return or return information of the subsidiary. Disclosures are governed by the rules set out in IRM 11.3.2.4.3, above.

Whether or not consolidated returns have been filed, persons authorized to act for the parent corporation may request and receive returns and return information of the subsidiary. A parent corporation is one having over 50% ownership of the subsidiary.

Requests for returns must be made in writing.

Returns and return information of a Federal, State or local government agency may be disclosed to any person legally authorized to act for such agency. Generally, verification that the requester is a government official, such as a director of taxation or personnel, will be sufficient.

Tribal council members and other officials of Federally recognized Indian tribes and Alaskan Native villages are also entitled to receive returns and return information. Rev. Proc. 2002-64 lists currently recognized tribal and native village governments. Non-federally recognized tribes or native organizations are treated like any other non-governmental organization.

Requests for returns must be made in writing on appropriate government letterhead.

Returns and return information of a tax exempt organization that are not publicly available under IRC §6104 may be disclosed to any person legally authorized to act for the organization. A requester’s right of access is based upon the structure of the organization. If the organization is a corporation, the rules for access to a corporate return or return information must be followed. If the entity is a trust or other type of entity, those rules must be followed.

Requests for returns must be made in writing on appropriate organizational letterhead.

The administrator, executor, or trustee of an estate may receive returns and return information of the estate.

Any heir at law, next of kin, or beneficiary who establishes a material interest which will be affected by the return or return information may also receive returns and return information. A material interest is an important interest and is generally, but not always, financial in nature.

The requester must furnish satisfactory evidence that he/she is an administrator, executor, trustee, heir at law, or next of kin under applicable state law, or is named as a beneficiary in the decedent's will. Generally, written evidence such as a copy of the will, proof of relationship, or letters testamentary will be furnished to show satisfactory proof of entitlement.

See IRM 11.3.3.3, Distinction between Disclosure to Designees and the Conference and Practice Requirements, regarding representatives for estates.

Requests for returns must be made in writing.

The trustee or trustees, jointly or separately, may receive returns and return information of a trust.

Any beneficiary of a trust may receive returns and return information of the trust, but only if the beneficiary shows a material interest which will be affected by the tax information. A material interest is an important interest and is generally, but not always, financial in nature.

The requester must furnish satisfactory evidence that he/she is a trustee or beneficiary of the trust. A person with a reversionary interest in a trust will be considered a "beneficiary" or "trustee" only if he or she is accorded such status by the law of the state where the trust was established.

Tax information may be disclosed to a person identified on Form 56, Notice Concerning Fiduciary Relationship because that person is acting in a fiduciary capacity for the trust, but only if he/she can establish a material interest in the tax information being requested. The filing of Form 56 is not by itself sufficient to substantiate a material interest. Be sure the information presented establishes a valid material interest. Discuss any questions with your Disclosure office.

Trustees often use a bank's Trust Department to manage or control the assets of a trust. Employees assigned to these departments are acting in a fiduciary capacity. Form 56 should be filed identifying the person who is acting in a fiduciary relationship. A "person" in this case can be an individually named employee or all employees in a bank’s trust department, depending on the wording of Form 56.

If there is doubt that the person seeking tax information is who he or she claims to be, ask for a copy of Form 56 to be sure the person is individually listed or that the Form 56 references the "bank Trust Department, " and the person is actually a Trust Department employee.

If there are indications that the person seeking tax information is not individually named or a Trust Department employee, then do not disclose any tax information to that person. Alternatively, you could send the information in a sealed envelope to the Trust’s address of record or the address of the person/department listed on Form 56, if the requester first establishes a material interest.

A person seeking tax information can have access to the information of a Trust limited to just processing issues if he or she signed the Form 1041, is an employee of the bank’s Trust Department and is employed in the same capacity he or she held when the return was signed. In order to obtain access to tax information not related to processing issues, the person seeking tax information must show a "material interest" as discussed above.

Requests for returns must be made in writing.

If an individual is legally incompetent, a return or return information that would be available to him or her ( See IRM 11.3.2.4.1 through 11.3.2.4.8, above, or IRM 11.3.2.4.10, below), can be disclosed to the committee, trustee or guardian of his or her estate.

Situations where an individual may be legally incompetent include those where the individual is a minor, or is senile, disabled, insane, or otherwise incapable of fully administering his or her own affairs.

Generally, we look to appropriate state law for the definition of a guardian, trustee or committee of the estate of an incompetent.

Court appointed guardians, trustees, and committees, as well as fiduciaries, administrators and executors, may also have access to returns and return information on behalf of incompetents, if they produce copies of the appropriate documents establishing their rights and authority.

To the extent necessary, Disclosure personnel should coordinate with Area Counsel to identify pertinent portions of state statutes, common law and Federal law to help determine entitlement to returns and return information.

When handling requests for returns and return information of incompetents, use discretion so as not to impose an undue burden on the requester. If there is a significant question about the requester's entitlement, IRS employees may offer to mail the return information to the taxpayer's name and address of record.

Requests for returns must be made in writing.

Returns and return information of a minor may be disclosed to the minor.

Returns and return information of a minor may be disclosed to the signer of the return. Generally, this is a parent of the child but the child may sign the return. Rev. Rul. 82–206, 1982-2 C.B. 356, advises that if the child cannot prepare and file his/her own tax return, the parent should do so on behalf of the child, using the following language to sign the return: " By (signature) Parent (or guardian) for minor child." The revenue ruling is derived from IRC §6012 and the regulations. Treasury Regulation 1.6012-1(a)(4) requires the guardian or other person charged with the care of the minor's person or property to make and file the return on behalf of the child if the child did not make and file the return. Inherent in this subsection is the authority to discuss the return and resulting tax liability, including any necessary collection activities, with a parent who signed the return. A parent who signed the return can also designate the non-signing parent to receive the return or return information of the child if a consent to disclose is properly submitted pursuant to IRC §6103(c) .

Returns and return information of a minor may be disclosed to the minor's parents, if the minor's return reflects earned income. Pursuant to IRC §6201(c), parents are liable for their minor child's unpaid taxes to the extent they are based on compensation for the child's services. If the return reflects earned income of the minor, the return may be disclosed to the parent pursuant to IRC §6103(e)(1)(A)(i), and the return information pertaining thereto may be disclosed to the parent pursuant to IRC §6103(e)(7). In situations where IRC §6201(c) applies, information about the minor's return may be disclosed to the parent even if the parent has not signed the return.

IRC §6103(e)(2) provides for disclosure to the committee, trustee, or guardian of an incompetent's estate. If, under state law, the parent is the legal custodian of the minor's estate, all issues concerning the minor's tax liability (whether it relates to earned or unearned income) may be discussed with the parent. The IRS must look to state law for guidance concerning the effects of guardianship, custody, and non-custody of the minor on the disclosure of the minor's return and return information. To the extent necessary, Disclosure personnel will coordinate with Area Counsel to identify pertinent portions of state statutes, common law and Federal law applicable to determining entitlement to returns and return information.

See IRM 11.3.3, Disclosure to Designees and Practitioners, for information on how a minor could authorize a parent to access the minor's tax information, or a parent signing a minor's return on the minor's behalf could authorize a representative such as the non-signing parent to access the minor's tax information.

Requests for returns must be made in writing.

The administrator, executor, or trustee of an estate may receive the returns and return information of the deceased individual. Often, an estate is already settled at the time a request for returns and return information is made, and thus an administrator, executor or trustee of the estate will no longer exist. In these circumstances, a person seeking disclosure will often need to consult state law to determine how appointment of an administrator, executor or trustee of the estate may be accomplished.

Any heir at law, next of kin, beneficiary under the will, or a donee (recipient) of property may receive the returns and return information of a deceased individual. Such person must have a material interest that will be affected by the requested information. A material interest is an important interest and is generally, but not always, financial in nature.

The requester must furnish satisfactory evidence that he/she is an administrator, executor, trustee, heir at law, next of kin, beneficiary under the decedent's will, or a donee (recipient) of property. Acceptable documentation includes, but is not limited to: birth and/or death certificates, letters testamentary, a will, or other court document.

If the requester is an heir at law, next of kin, beneficiary, or donee, he/she must show a material interest which will be affected by the requested information. In some states, however, simply establishing a material interest may not be adequate.

Requests for returns must be made in writing.

Bankruptcies are governed by Title 11 of the U.S. Code. Information about the types of bankruptcy cases as they relate to the material interest issues discussed below is found in Chapters 7 and 11 of Title 11 (U.S. Code).

IRC §6103(e)(4) & (5) set forth several interrelated rules that provide the basic legal framework for addressing material interest disclosure issues in a bankruptcy context. Disclosures for tax administration purposes are discussed in IRM 11.3.22, Disclosure to Federal Officers and Employees for Tax Administration.

The IRS may always disclose the debtor-taxpayer's returns and return information to the debtor-taxpayer, and to any other person with the debtor-taxpayer's written consent. For detailed instructions involving disclosures to a debtor's attorney. See IRM 11.3.3.1.6, Disclosure to an Attorney-in-Fact.

Disclosures cannot be made to the U.S. Trustee in a tax administration matter pursuant to IRC 6103(e). Disclosures may be made to the U.S. Trustee, the trustee, or other creditors in accordance with IRC §6103(h) if the bankruptcy case pertains to tax administration. See IRM 11.3.22. The U.S. Trustee, when acting as "policeman" for the Bankruptcy Court to ensure compliance with the tax laws (particularly, staying current with tax deposits), may receive tax information consistent with IRC §6103(h)(4)(A). The U.S. Trustee's efforts to ensure tax compliance qualify as a tax administration activity under IRC §6103(b)(4)(B). The bankruptcy process incorporating the statutory and judicially imposed requirements relating to tax collection is a Federal judicial proceeding pertaining to tax administration within the meaning of IRC §6103(h)(4).

Disclosure rules distinguish between trustees in Chapter 7 and 11 cases where the debtor is an individual, and other trustees in bankruptcy, e.g., corporate Chapter 11 cases. In individual Chapter 7 or 11 cases, IRC §1398 applies and a return for the estate of the debtor is filed by the trustee (thus creating a separate taxable entity) in addition to the return filed by the debtor. See (2) above regarding disclosure to the debtor-taxpayer.

In an individual's Chapter 7 or 11 case, any return of the debtor for the taxable year when the case commenced or any preceding taxable year shall be available to the trustee. A bankruptcy case commences with the filing of a petition in court. The trustee may also obtain return information relating to the returns available to the trustee, if disclosure of the return information would not seriously impair tax administration.

In an involuntary case, no disclosure of a debtor's return will be made to the trustee until an order for relief has been entered by the court having jurisdiction, unless the court finds that disclosure is appropriate for purposes of determining whether an order for relief should be entered.

Returns and return information of the bankrupt estate filed by the trustee as described in (4) above are available to the trustee. See IRM 11.3.2.4.7 for a description of trustee rules. The debtor may also obtain the returns and return information of the bankruptcy estate.

Different rules apply for disclosure to a trustee (if one has been appointed) in cases other than individual Chapter 7 and 11 cases. These are cases where IRC §1398 does not apply and no separate taxable entity has been created. In such cases, the debtor's return and return information for current and prior years may be disclosed to the trustee. The trustee must furnish satisfactory evidence that he/she is trustee. The trustee in his/her fiduciary capacity, must also establish a material interest which will be affected by the requested information.

In Chapter 13 bankruptcies, trustees are not entitled to tax information under IRC §6103(e)(4) as they have no responsibility for the debtor's tax returns. For disclosures to be allowed, the bankruptcy would need to be a judicial proceeding pertaining to tax administration (see (3) above), or the debtor must provide a consent for disclosure under IRC §6103(c).

Bank examiners are not trustees. To receive tax information, they must have a valid IRC §6103(c) consent from the taxpayer or the disclosure must satisfy IRC §6103(h)(4) provisions when the bankruptcy proceeding becomes a tax administration proceeding.

Additional information pertaining to bankruptcy disclosures, including detailed examples, can be found in Document 9225 , Bankruptcy Disclosure Handbook.

Requests for returns must be made in writing.

IRC §6103(e)(9) provides for certain disclosures to persons who have been assessed the trust fund recovery penalty (TFRP) pursuant to IRC §6672. IRC §6103(e)(9) allows one responsible person to obtain certain limited information about other persons assessed the penalty for the same underlying tax.

Disclosures pursuant to IRC §6103(e)(9) may be made only upon receipt of a written request. The request must be signed by a person actually assessed the TFRP or his/her duly authorized attorney-in-fact.

Any employee delegated the authority to make disclosures pursuant to IRC §6103(e) by Delegation Order 11-2, may make disclosures pursuant to IRC §6103(e)(9).

Disclosure personnel will advise employees making such disclosures to be certain that disclosures are limited to the specific tax periods associated with the requester's TFRP. Not all responsible officers subject to the penalty are assessed for the same periods. See the general rules as outlined in IRM 11.3.40, Disclosures Involving Trust Fund Recovery Penalty Assessments.

Disclosures made pursuant to IRC §6103(e)(9) shall also be made in written form upon receipt of a proper written request from a person who has been assessed the penalty or their duly authorized attorney-in-fact. The disclosure will be limited to the specific tax period associated with the requester's TFRP and must include: