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Part 11. Communications and Liaison

Chapter 3. Disclosure of Official Information

Section 11. Other Information Available to the Public

11.3.11  Other Information Available to the Public

11.3.11.1  (05-20-2005)
General

  1. Consistent with statutory disclosure requirements the Internal Revenue Service (IRS), tries to keep the public informed about its operations.

  2. When a request for information is received, the requested material is made available to the extent that disclosure is not prohibited by statute and tax administration is not impaired by releasing the requested data.

11.3.11.2  (05-20-2005)
New Media Inquiries

  1. Requests from and replies to the news media will be coordinated with the Director, National Office Communications.

  2. In field offices, coordination is with the Field Media Relations Specialist. See IRM 11.1.1.9, Media Relations (National and Field Branches).

11.3.11.3  (05-20-2005)
Disclosure to Correct Misstatement of Fact

  1. There may be instances when limited disclosure of tax information, to the extent necessary to correct a misstatement of fact, published or otherwise disclosed, may be warranted.

  2. When it is determined that such a correction is necessary for tax administration purposes, the Commissioner is authorized to make such disclosures, but only with the approval of the Joint Committee on Taxation, on a case by case basis. See IRC 6103(k)(3) and Delegation Order 11-2.

  3. The IRS should seek authorization to disclose when a misstatement of fact has the potential for instigating taxpayer noncompliance or causing a proliferation of taxpayer noncompliance, or when a misstatement of fact impugns the integrity of the IRS.

  4. Whenever field personnel become aware of any situation where a misstatement may warrant correction by the IRS through the disclosure of return information, they should contact their Disclosure Officer for assistance.

  5. The Office of Governmental Liaison and Disclosure is responsible for coordinating efforts to secure Joint Committee authorization. The Disclosure Officer is the initial contact point in the field. The Disclosure Officer will collect all necessary information and documentation as specified in (9) below and will forward it to the OD/FD/HQ Area Manager (or equivalent) for consideration.

  6. The decision to forward an IRC 6103(k)(3) case to Headquarters will be made by the Area Manager or his/her delegate. Cases originating in the Territories (or equivalent) will be forwarded to the Area Manager (or equivalent) unless other arrangements are provided for.

  7. The Area Manager or his/her delegate will forward a request via memo to the Director, Office of Governmental Liaison and Disclosure, requesting Joint Committee approval to disclose return information in order to correct the misstatement of fact. Adequate supporting documentation (e.g., copies of articles containing the misstatement, reports by IRS personnel, transcripts of accounts, examination reports, work papers) should be attached. A courtesy copy should be shared with the local Disclosure staff that assisted in the preparation of the package, see (5) above. OD/FD/HQ functions should establish procedures if they wish to require management involvement at higher than the area level.

  8. If there is a delay in gathering documentation, the memo should be sent via facsimile transmission to Headquarters. Documentation should be sent by express mail.

  9. The memo from the Area Manager should contain the following information:

    1. The name, address and SSN of the taxpayer with respect to whom the disclosure is requested;

    2. A brief history of the taxpayer's dealings and status with the IRS (e.g., activities as a non-complier, record of late filings and payments, audits, penalty assessments, Title 26 convictions). The description should give an adequate profile of the taxpayer's tax affairs with the IRS;

    3. The nature and/or specifics of the misstatement including all documentation thereof;

      Note:

      This would include, but is not limited to, what was said and why it is a misstatement; when it was said; how it was communicated (e.g., live speech, newspaper article); and its geographic impact.

    4. The impact on tax administration. To the extent possible, affected IRS operations should provide specific reasons why the misstatement actually does or potentially will instigate noncompliance or cause a proliferation of noncompliance or impugn the integrity of the IRS. A general statement to this effect is not satisfactory;

    5. The public repercussions which resulted from the misstatement, such as follow-up media stories, interview requests, letters to the editor, or calls or letters from taxpayers who had seen or heard the misstatement and, for example, expressed support for the originator of the misstatement. If there were no such repercussions, the memo must state that there were none;

    6. The proposed disclosure to correct the misstatement of fact. This does not have to be a verbatim statement of the contemplated disclosure. However, it should contain sufficient information that would allow the Office of Governmental Liaison and Disclosure to prepare a verbatim statement of the information proposed to be disclosed if requested to do so by the Joint Committee;

    7. The reason why such a disclosure is necessary for tax administration purposes. The information developed in c), d) and e) above should permit a short summary as to why disclosure of return information will correct the harm of the misstatement;

    8. If the source of the misstatement was not the taxpayer, the identity of that person and his or her relationship to the taxpayer should be provided. It should be noted whether the person making the misstatement has a power of attorney. In addition, his or her purpose for making the misstatement should be stated, if known;

    9. If the misstatement is reported by a member of the media, make clear whether the misstatement is a direct quote from or attributed to the taxpayer; and

    10. Any other information relating to the source of the misstatement that the Commissioner should have in order to make an informed decision whether or not to request Joint Committee authorization.

  10. Upon receipt of the request for disclosure from the referring office, the Office of Governmental Liaison and Disclosure will prepare a letter for the Commissioner's signature going to the Chairman of the Joint Committee. Depending on whether the taxpayer or a third party made the misstatement, the letter must contain the information in IRM 11.3.11.3.1 or IRM 11.3.11.3.2, below.

11.3.11.3.1  (05-20-2005)
Misstatement Made by the Taxpayer

  1. In the case where the taxpayer made a misstatement, the Office of Governmental Liaison and Disclosure will prepare a letter indicating the following:

    1. The person about whom the disclosure is requested;

    2. The nature of the misstatement;

    3. The general nature of the disclosure proposed to correct the misstatement, and should include not only what will be disclosed but how it will be disseminated, including who in the field will be considered authorized to make the disclosure; and

    4. The reasons why such a disclosure is necessary for tax administration purposes.

  2. The information should be a condensation of what was provided by the referring office. While individual cases may vary, generally each item should be no longer than one paragraph.

  3. In cases where the taxpayer makes the misstatement, the Chairman and Vice Chairman of the Joint Committee will authorize disclosure for the Committee.

  4. The letter to the Joint Committee should be prepared in duplicate with an authorization line for each of these individuals to sign. One copy will be returned to the IRS.

  5. In cases where a misstatement is repeated by the media, a distinction must be made as to who actually made the misstatement.

    1. If the taxpayer is directly quoted by the media, the quote will be treated as having been made by the taxpayer.

    2. If the misstatement is attributed to the taxpayer or is otherwise reported without directly quoting the taxpayer, the misstatement will be treated as having been made by a third party.

11.3.11.3.2  (05-20-2005)
Misstatements Made by Third Parties

  1. These cases will be given greater scrutiny by the Joint Committee; therefore, it is essential that information about the third party be as complete as possible.

  2. A letter will be prepared covering the same information as in IRM 11.3.11.3.1 above. However, an additional paragraph will be added outlining the circumstances by which the third party made the misstatement. The following guidelines should be followed for specific situations:

    1. If the third party was the taxpayer's representative, attach any documentation establishing their relationship.

    2. If the third party is a member of the media, explain how he/she reported the misstatement. A copy of the article or transcript of the report should be sent with the letter if possible.

11.3.11.3.3  (05-20-2005)
Coordination of Authorization

  1. The Chief Communications and Liaison through the Director, Office of Communications is responsible for reviewing the request prior to the Commissioner's signature.

  2. Once signed by the Commissioner, the request will be delivered expeditiously to the Joint Committee.

  3. Once the Joint Committee has approved the disclosure, the Director, Office of Governmental Liaison and Disclosure, will notify the referring office which will notify the appropriate subordinate office.

  4. A written report of the disclosure will be made by the disclosing office to the Director, Office of Governmental Liaison and Disclosure.

11.3.11.4  (05-20-2005)
Disclosure of Undeliverable Tax Refunds Information

  1. IRC 6103(m)(1) permits IRS (through the Secretary of the Treasury) to disclose taxpayers' names and the cities, states and zip codes of their mailing addresses to the press and other media for purposes of notifying persons entitled to undelivered tax refunds.

  2. IRS Delegation Order 11-2 further delegates this authority to various officials.

  3. Requests from non-media entities such as taxpayers or commercial use requesters must be in writing and processed under procedures contained in IRM 11.3.13, Freedom of Information Act. Requests from Congressional offices, government agencies, and other media outlets may be honored consistent with (4) below, without the need for a FOIA request.

  4. Disclosable information is limited to that which was previously released to the media pursuant to IRC 6103(m)(1). It is not necessary that the information be subsequently published by the media.

  5. Fees are prescribed in IRM 11.3.5.

11.3.11.5  (05-20-2005)
Requests for IRS Documents Containing Employee Names

  1. Local IRS telephone directories are available to the public. However, the names of employees in the 1811 series (Criminal Investigators) or those using pseudonyms must be deleted. See IRM 11.3.20, Personnel Records.

  2. The cost for copying is prescribed in IRM 11.3.5, Fees.

  3. Persons requesting a copy of the Treasury telephone directory which includes IRS offices in Washington, DC should be referred to:

    Superintendent of Documents
    Government Printing Office
    Washington, DC 20402

    Note:

    This directory does not list Criminal Investigators, series 1811, or the real names of those employees using approved pseudonyms.

  4. Caution should be exercised when releasing employee identity information to ensure that such information would not identify the real name of an employee who is using an authorized pseudonym. For example, the IRS Discovery Directory includes an employee's real identity and not their approved pseudonym, so this information should not be released.

11.3.11.6  (04-30-2003)
Tax Court Case Records

  1. The United States Tax Court is a judicial body which is not a part of the IRS.

  2. Tax Court closed case records are available for public inspection in the:

         Court's Copywork Office
         400 2nd Street, NW
         Washington, DC 20217

11.3.11.7  (05-20-2005)
Comments on Proposed Rules and Regulations

  1. As part of the process of writing new, or amending existing, rules and regulations, Chief Counsel will invite comments from the general public by placing a Notice of Proposed Rule Making in the Federal Register.

  2. Comments received are available to the public in the Headquarters, Freedom of Information Reading Room. See Treasury Regulation 601.702(d)(7).

11.3.11.8  (05-20-2005)
Public Inspection of Accepted Offers-in-Compromise

  1. IRC 6103(k)(1) provides for the public inspection of certain Offers-in-Compromise. Treasury Regulation 301.7122-1(j) refers to this provision, as do the instructions for Form 656, Offers in Compromise.

  2. Treasury Regulation 601.702(d)(8) requires that Form 7249, Offer Acceptance Report, for each accepted offer in compromise with respect to any liability for tax imposed by Title 26 will be available for inspection and copying for a year from the date of execution in the location designated by SB/SE for the taxpayer's geographic area of residence. The inspection file will be maintained so that it is readily available for examination by the public. See IRM 5.8.8.7, Accepted Offer File Processing. Account transcripts specified in IRM 5.8.8.3, Closing a Case as an Acceptance, with certain information deleted, are attached to the Form 7249.

  3. Case histories prepared by the appropriate functions relating to the consideration of the offer are not open to inspection, and may be disclosed only as permitted by other provisions of IRC 6103.

  4. Requests for copies of Form 7249 available under (3) above, where no personal inspection is involved, should be in writing and processed in accordance with IRM 11.3.13.

  5. Requests to inspect Forms 7249 that are not available under paragraph (3) above because more than one year has elapsed since acceptance should be in writing and processed in accordance with IRM 11.3.13.

  6. Treasury Regulations 301.7122-1 and 601.702(d)(8) also provide guidance for inspection regarding Offers-in-Compromise matters.

11.3.11.9  (05-20-2005)
Inquiries Regarding Seizures and Sales

  1. If an inquiry is received as to whether property subject to levy has been seized from a specifically named person, the question will be answered provided notice of tax lien has been filed and a seizure warning notice or notice of sale has been posted. See Policy Statement P-1-186.

  2. The name of a purchaser of personal property along with the description of such property and the sale price may be provided in the event of a sale, regardless of whether such sale was conducted by auction or the solicitation of sealed bids.

    Note:

    The provisions of IRC 6340(c)(1) relate solely to the mandatory sale notice to the taxpayer and not to the public availability of successful bidder information.

11.3.11.9.1  (05-20-2005)
Record of Seizure and Sale of Real Estate

  1. Part 1 of any Record 21 (Rev. 5-88), Record of Seizure and Sale of Real Estate, is available for inspection by a purchaser, abstractor, or title insurer only if required to accomplish the sale of seized property, pursuant to IRC 6103(k)(6).

    Note:

    Normally, only blocks 14 and 15 would meet this criteria as the purchaser or title insurer may need to verify the legality (sale procedural compliance) of a seizure and sale so that title insurance may be issued. The determination of whether to release these non-public portions of the Record 21 must be made on a case-by-case basis, weighing the particular items of information sought, the need of the requester for such information, and whether the disclosure of the information is necessary in order to carry out the activities described in Treas. Reg. 301.6103(k)(6)-1(a).

  2. Part 1 of any Record 21 (Rev. 5-88), is also available for inspection by the taxpayer, pursuant to IRC 6103(e)(7).

  3. Issuances of Record 21 with revision dates 5-76 and 10-71 may be open for public access upon request only after removal of return information entered under items 6, 11, 12, 18, 23, 24a, 24b, 24c, 25, 26, and 29. On the edited copy available to the public, items 6, 11, and 12 should be footnoted to indicate that the statutory requirements have been met.

  4. Part 2 of Record 21 is available for public inspection in the Technical Support Unit of SB/SE that maintains the record based on the location of the property.

  5. Requests for copies of Part 2 of Record 21 should be in writing and processed in accordance with IRM 11.3.13.

11.3.11.10  (05-20-2005)
Disclosure of Amount of Outstanding Lien

  1. IRC 6103(k)(2) provides that if a notice of lien has been filed pursuant to IRC 6323(f), the amount of the outstanding balance secured by the lien may be disclosed to any person who furnishes satisfactory written evidence of his/her right in the property or intent to acquire a right in the property. See Delegation Order 11-2 for the officials delegated the authority to disclose or authorize disclosure under IRC 6103(k)(2).

  2. Generally, disclosure of payoff information to an escrow agent, title company, or similar entity requires a taxpayer's consent under IRC 6103(c); see IRM 11.3.3, Disclosure to Designees and Practitioners, for further information. Such consents can be written (e.g., Form 8821, Tax Information Authorization), or oral (see Treasury Regulation 301.6103(c)-1(c).) Escrow agents and title companies are generally agents for disbursing funds consisting of the purchasers earnest money/down payment and the proceeds of a loan. This role does not qualify them as a person paying the tax liability, since they are not the source of the funds nor can they direct payment of funds. In addition, they do not acquire an interest in the property subject to sale. See IRM 11.3.11.10.1 below.

  3. The IRS has determined that if a Notice of Federal Tax Lien has been filed for multiple periods but a Form 2848, Power of Attorney, under Conference and Practice, has only been made for some of the periods, the full related tax information from the lien (or Collection due process notice) without redactions for noncovered periods can be made to the POA. If the POA wishes further discussion of the uncovered periods, a revised/new Form 2848 must be filed. Where Form 8821 (or equivalent), relative to resolving a Federal tax matter is involved, the same disclosures discussed above allowed for Form 2848 appointees would apply to the 8821 designee where necessary to resolve Federal tax matters.

  4. A situation may occur where the person requesting the outstanding balance does not have nor intend to obtain a right in the property subject to a lien but expresses a desire to make a payment toward the outstanding liability. In such cases, to the extent necessary, the outstanding balance owed may be disclosed to that individual under IRC 6103(k)(6), if they demonstrate a willingness and the means to pay. This disclosure also applies to analogous balance due accounts where no lien has been filed. If the requester does not intend to full pay the account, and it is otherwise unnecessary to disclose the actual balance due, then it should not be disclosed. No other tax information (except for public tax information, see IRM 11.3.11.13 below), about the account can be disclosed. Since IRC 6103(k)(6) is discretionary, IRS functions may set specific criteria for making these disclosures or prohibiting them completely, within the context of their program administration.

11.3.11.10.1  (05-20-2005)
Explanation of Terms

  1. For purposes of IRC 6103(k)(2), the term "right" includes prior recorded judgments, whether or not executed, subsequently recorded judgments, title interest, and possessory interest.

  2. "Satisfactory written evidence" encompasses any written evidence, including a written declaration by the requester, which indicates that person has a right or intends to obtain a right in the property subject to the lien.

    Example:

    A copy of a purchase agreement, judgment lien, mortgage application, or security agreement satisfies the requirement of the statute.

11.3.11.11  (05-20-2005)
Forwarding Letters for Humane Reasons

  1. The addresses of taxpayers are return information and can only be disclosed in a manner authorized by the Internal Revenue Code.

  2. In circumstances where a humane purpose may be served, the IRS may forward a letter for the requester. (See Policy Statement P-1-187 and Rev. Proc. 94-22.) The decision as to what IRS function will process letter forwarding requests will be made locally.

  3. Under these procedures, the IRS cannot provide the requester with information concerning the results of its efforts. To do so would be a violation of IRC 6103.

  4. It is IRS policy not to forward letters which serve to seek reparation for obligations due the requester or for court processing services. (See Policy Statement P-1-187.)

  5. Questions concerning whether a letter can be forwarded will be decided by the receiving office.

11.3.11.11.1  (05-20-2005)
Examples of Humane Purposes

  1. A person seeking to find a missing person to convey a message of urgent or compelling nature, such as serious illness, imminent death or death of a close relative or a person seeking a missing relative.

  2. The health and well being of a number of persons involved such as persons being sought for medical study to detect and treat medical defects.

  3. A person is seeking to notify an individual who cannot otherwise be located that he or she is entitled to certain assets. The IRS will forward a letter from an attorney or estate administrator or other person who directly controls the assets. If there is a question of who actually controls the asset, the IRS will require the requester to furnish proper documentation of his/her control.

    Example:

    An attorney who is designated by a court to represent a class of individuals entitled to awards under a court settlement must provide a copy of the court order appointing him/her as counsel for the class.

  4. The IRS also will forward a letter from a commercial locator service acting as the authorized agent of an individual seeking to notify individuals who cannot otherwise be located that they are entitled to certain assets. In the case of a commercial locator service, written documentation must be provided by the service establishing it as the agent of the person controlling the assets (i.e., a letter from the controller of the assets to the IRS, delegating authority to the entity, or a copy of the letter from the controller of the assets to the commercial locator service engaging its services). No documentation is necessary when the letter to be forwarded contains instructions to the intended recipient to contact the controller of the assets directly.

  5. A family member attempting to trace his or her family tree does not qualify as a humane purpose nor does an attempt to locate coworkers, friends, etc. for reunion purposes.

11.3.11.11.2  (05-20-2005)
Processing Letter Forwarding Requests (less than 50)

  1. IRS personnel will screen communications submitted for forwarding to ensure that the contents are consistent with the purpose for which we are providing assistance.

  2. When a social security number (SSN) is furnished, we will search our records to determine if we have an address.

  3. IRS will provide written or telephonic acknowledgment of receipt of the request to the requester. If acknowledged telephonically, the case file must be appropriately documented.

  4. If an address is found, forward the letter in an IRS envelope. No checks or documents that need to be retained (should the letter be undeliverable) can be included in the mailing in light of the procedures in (5) below. If the letter does not include a disclaimer, advise the recipient that:

    "We are forwarding the letter in accordance with current IRS policy. We have not divulged your address, nor any other tax information. IRS has no involvement in the matter aside from forwarding the letter, and the decision of whether to respond is entirely up to you."

    Note:

    In certain compelling circumstances (e.g. death bed situations), IRS officials are free to attempt to contact the proposed recipient by telephone or other communication vehicle in order to provide more "timely" notice. The recipient should still be advised of the general information in the normal IRS disclaimer statement.

  5. If an address cannot be found or the communication is returned by the postal services as undeliverable, the letters may be destroyed or retained in the case files, in accordance with local procedures. The requester will not be notified of this action.

  6. If more than one potential recipient is involved in a request, the requester should include a disclaimer statement in each letter or notice informing the recipient that the IRS has not disclosed his/her address or any other tax information and is involved only to the extent of forwarding the letter/notice. The disclaimer should be conspicuously placed in the letter/notice so that the recipient will not miss it. The following language should be used:

    "In accordance with current policy, the Internal Revenue Service (IRS) has agreed to forward this letter/notice because we do not have your current address. The IRS has not disclosed your address or any other tax information and has no involvement in the matter aside from forwarding the letter/notice. Your response to this letter is voluntary."

  7. The decision to require the requester to include the disclaimer statement in each letter or notice is left to the discretion of the local office. If no disclaimer is required, be sure to follow (4) above.

  8. Requests from private individuals, organizations and corporations involving letter forwarding to less than 50 potential recipients, based on calendar year volumes, should be processed by the Territory wherein the correspondent resides. Any such requests received in Headquarters will generally be referred to the Territory for an appropriate response.

  9. Requests received in the campuses should be processed by the locally designated function at the Campus. The Campus will obtain address information from IRS records using established procedures.

  10. No charge will be made for forwarding less than 50 letters.

  11. If a requester appears to be structuring/segmenting requests solely to avoid being charged for volume letter forwarding, the requests should not be processed. Such requesters should be advised to accumulate requests and submit a Project 753, Computerized Mailout Program, request as detailed in IRM 11.3.11.11.3 below. Instructions for Project 753 should be provided to the requester.

  12. Congressional inquiries seeking address assistance on behalf of constituents should be responded to in a manner similar to those of the private individual.

11.3.11.11.3  (05-20-2005)
Project 753, Computerized Mailout Program

  1. Requests involving 50 or more potential recipients will be processed under Project 753. The requester will be charged for this service unless a special waiver has been agreed to by all functions involved (e.g., this might occur where the service is being provided for another IRS function).

  2. Such requests should be forwarded to Headquarters, Office of Governmental Liaison and Disclosure, and should provide the following information:

    1. A brief explanation of the need for letter forwarding;

    2. The number of potential recipients;

    3. Whether the requester has the SSN of each individual;

    4. A sample of the letter to be forwarded; and

    5. A statement that an IBM 3490 compatible cartridge can be provided or in the case of 10,000 or less SSNs to be submitted, a statement that a 3-1/2'' (inch) diskette can be provided.

  3. Headquarters will coordinate the request with Information Technology Services (ITS) via a Request for Information Services.

  4. The ITS function will review the request and determine if and when assistance can be provided. Contractual arrangements with the requester will be handled by ITS. That function will provide the requester with a cost estimate, specifications for submitting the names and SSNs of the recipients (on IBM 3490 compatible cartridge or 3-1/2'' (inch) diskette), and an estimated timetable for the various letter forwarding functions.

  5. Under Policy Statement P-1-187, the Office of Governmental Liaison and Disclosure and ITS are authorized to enter into contractual agreements with private individuals, organizations and corporations for reimbursable letter forwarding services.

11.3.11.12  (05-20-2005)
Forwarding Letters for Federal, State and Local Government Agencies

  1. Policy Statement P-1-187 permits the IRS to forward letters on behalf of Federal, State, and local agencies provided tax administration functions are not disrupted. In addition, letter forwarding can be performed for IRS functions not otherwise entitled to access taxpayers' entity information.

  2. The forwarding of letters for Federal, State, and local agencies is not restricted to the humane reasons referred to in IRM 11.3.11.11.1 above. However, the restriction of IRM 11.3.11.11(4) still applies.

  3. Under P-1-187, the Office of Governmental Liaison and Disclosure and IS are authorized to enter into contractual agreements with Federal, State, and local government officials for reimbursable letter forwarding services.

  4. Requests for letter forwarding involving 50 or more individuals will be referred to the Office of Governmental Liaison and Disclosure for processing in accordance with the procedures in IRM 11.3.11.11.3 above.

  5. Requests involving 49 or fewer letters to be forwarded on behalf of other Federal, State and local agencies, will be processed by the receiving personnel in accordance with the procedures in IRM 11.3.11.11.2 above.

11.3.11.13  (05-20-2005)
Information Which Has Become Public Record

  1. No provision of the Internal Revenue Code expressly permits the disclosure of tax data solely on the basis that such information has become a matter of public record in the course of any judicial or administrative proceeding or activity pertaining to tax administration.

  2. However, IRS policy permits and encourages press releases and responses to media inquiries regarding enforcement activities that have become a matter of public record. See Policy Statements P-1-183 and P-1-186.

  3. The IRS has consistently argued that tax information placed in the public record in connection with tax administration is no longer confidential and cannot be "disclosed" within the meaning of IRC 6103(b)(8) if the IRS has already made such information known in public records during tax administration activities.

  4. The absence of express statutory authority for the disclosure of such information has generated conflicting judicial opinions as to whether IRC 6103 prohibits such disclosure.

  5. In light of the inconsistent positions adopted by the circuit courts of appeals, caution should be exercised before using the public record exception as a basis for the release of otherwise confidential tax information.

  6. IRS personnel should consult with Office of Governmental Liaison and Disclosure or Chief Counsel regarding any questions they may have as to the relevance or application of the public record exception, on a case by case, prior to disclosing information in reliance on the public record exception.

  7. Great care should be exercised in determining whether tax information has actually become a matter of public record, as information which is supplemental to that which has become public remains subject to the confidentiality provisions.

  8. Before releasing information from a document which has become public record, IRS employees should verify that the information conforms in all respects to what was made public. The source and attribution rules should be followed; i.e., obtain the document from the public source and attribute released information to the sourced document.

  9. Information made public by a taxpayer or third party which is identical to returns or return information possessed by the IRS does not affect the confidentiality of such returns or return information.

  10. The IRS cannot use return information to confirm information made public by any other party unless specifically authorized to do so by IRC 6103.


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