AccessibilitySkip to Top NavigationSkip to Main ContentHome  |  Contact IRS  |  About IRS  |  Site Map  |  Español  |  Help  

Part 11. Communications and Liaison

Chapter 3. Disclosure of Official Information

Section 29. Disclosure to Federal Agencies for Administration of Nontax Laws

11.3.29  Disclosure to Federal Agencies for Administration of Nontax Laws

11.3.29.1  (06-01-2007)
Authority for Disclosure

  1. IRC 6103 permits disclosure of returns and return information to Federal agencies for administering certain nontax Federal civil statutes.

  2. This section deals with disclosure of returns and return information for nontax civil use as authorized by:

    • IRC 6103(j)(1), (2), (3), (5), and (6);

    • IRC (l)(1), (2), (3), (5), (10), (12), (13), (14), (15), (16), (17), (18), (19), and (20);

    • IRC (m)(2), (3), (4), (5), (6) and (7); and

    • IRC (o)(1).

  3. This section also details processing requests under these provisions.

11.3.29.2  (05-27-2005)
Statistical Uses by Departments of Commerce and Treasury

  1. IRC 6103(j) provides for disclosure of returns and/or return information for various statistical uses to officers and employees of:

    • Bureau of Census (Department of Commerce);

    • Bureau of Economic Analysis (Department of Commerce);

    • Department of Treasury;

    • Department of Agriculture; and

    • Congressional Budget Office (through the Social Security Administration).

  2. Requests for or inquiries about disclosures under IRC 6103(j) should be referred to the Director, Statistics of Income Division at Headquarters.

11.3.29.3  (05-27-2005)
Administration of the Social Security Act - Social Security Administration

  1. IRC 6103(l)(1)(A) authorizes disclosure to the Social Security Administration, upon written request, of returns and return information relating to:

    1. Self-employment taxes (Chapter 2, IRC);

    2. Federal Insurance Contributions Act (FICA) taxes (Chapter 21, IRC);

    3. Taxes withheld at the source on wages (Chapter 24, IRC); and

    4. Officers and employees of the Social Security Administration for administering the Social Security Act.

    Note:

    See IRM Exhibit 11.3.29-1 and IRM Exhibit 11.3.2-2 below, for Social Security Administration officials authorized to request information under IRC 6103(l)(1)(A).

  2. Documents which may be disclosed under this provision include but are not limited to:

    • Schedule C, Form 1040, Profit (or Loss) from Business or Profession

    • Schedule E, Form 1040, Supplemental Income Schedule-Part III, Income or Loss from Partnerships

    • Schedule F, Form 1040, Farm Income and Expenses

    • Schedule SE, Form 1040, Computation of Social Security Self-Employment Tax

    • Form 1065, U.S. Partnership Return of Income

    • Form 941, Employer’s Quarterly Federal Tax Return

    • Form 942, Employer’s Quarterly Tax Return for Household Employeesor portions Schedule H, Form 1040

    • Form 943, Employer’s Annual Tax Return for Agricultural Employees

    • Form W-2, Wage and Tax Statement .

      Caution:

      Must be limited to those portions of the W-2 relating to sections 21 and 24. This is important as the W-2 has information on sections other than 21/24.

    • Return information related to the bullets above.

  3. Other returns and return information may be disclosed pursuant to IRC 6103(c) or IRC 6103(e).

    Example:

    A request by an official of the Social Security Administration for a copy of page 1 of Form 1040 to establish the entitlement of an illegitimate child of a deceased taxpayer to Social Security benefits would have to include written authorization signed by a party having a material interest as described in IRC 6103(e). See IRM 11.3.2, Disclosure to Persons with a Material Interest, and 11.3.3, Disclosure to Designees and Practitioners, for a discussion of IRC 6103(c) and (e) disclosures.

  4. IRS personnel making disclosures to officers and employees of the Social Security Administration under IRC 6103(l)(1) should caution the recipients regarding the penalty and civil damage provisions of IRC 7213, IRC 7213A, IRC 7431, and 18 USC 1905 regarding unauthorized disclosures and inspections.

11.3.29.3.1  (05-27-2005)
Section 1131 of the Social Security Act

  1. IRC 6103(l)(1)(B) authorizes disclosure of return information described in IRC 6057(d) pertaining to pension, profit-sharing, stock bonus plans, etc., under Part I, Subchapter D, Chapter I, IRC, to the Social Security Administration for administering section 1131 of the Social Security Act.

  2. The authority to make disclosures pursuant to IRC 6103(l)(1)(B) is contained in Delegation Order 11-2, as revised. See Exhibit 11.3.29-1 and Exhibit 11.3.29-2 below, for lists of Social Security Administration officials authorized to request information under IRC 6103(l)(1)(B).

11.3.29.3.2  (05-27-2005)
Disclosure of Information Returns to Social Security Administration

  1. IRC 6103(l)(5) authorizes disclosure of information returns to the Social Security Administration (under an agreement between the Commissioner of Internal Revenue and the Commissioner of SSA) for:

    1. Carrying out an effective returns processing program;

    2. The Combined Annual Wage Reporting (CAWR) Program; and

    3. Certain disclosures for epidemiological and similar research.

      Note:

      The CAWR agreement is periodically revised.

  2. The information returns which may be disclosed under IRC 6103(l)(5) are those filed under Part III, Subchapter A, Chapter 61, IRC. These include, primarily (whether filed on paper, electronically, or magnetic tape media):

    1. Form W-2;

    2. Form W-3; and

    3. Form 1099-R.

      Note:

      Section 432 of the Social Security Act specifies that notwithstanding IRC 6103(a), such documents as necessary for CAWR processing will be made available to SSA. This allows any type of tax information to be disclosed where such disclosures are necessary for CAWR. These disclosures are described in the IRS/SSA CAWR Agreement.

  3. Correspondence or inquiries about the Combined Annual Wage Reporting Program should be forwarded to the Campus Compliance function in SB/SE. Disclosure questions about IRC 6103(l)(5) should be addressed to the Director, Disclosure in the HQ GLD office.

11.3.29.3.3  (05-27-2005)
Determining Medicare Secondary Payer Situations

  1. IRC 6103(l)(12)(A) requires the disclosure of certain taxpayer identity and filing status information to the Commissioner of Social Security relating to whether a Medicare beneficiary was a married individual. Disclosure of this information is made by the Martinsburg Computing Center from the Individual Master file (IMF). The Office of Governmental Liaison and Disclosure coordinates these disclosures under a reimbursable agreement. These disclosures are subject to the safeguards of IRC 6103(p)(4) and the Computer Matching Act provisions of the Privacy Act.

  2. IRC 6103(l)(12)(B) requires the disclosure of certain employment related information to Centers for Medicare and Medicaid Services (CMS). Disclosure of this information is made by the Social Security Administration from the Master Earnings File (MEF) using the information received from IRS under IRC 6103(1)(12)(A). The information is disclosed only for the purpose of, and to the extent necessary in, determining the extent to which any Medicare beneficiary is covered under any group health plan.

  3. The intent of IRC 6103(l)(12) is to provide CMS information to ensure that Medicare is not paying out as primary insurer when they are actually the secondary insurer.

11.3.29.3.4  (05-27-2005)
Social Security Account Statement

  1. Under IRC 6103(m)(7), IRS may, upon written request by the Commissioner of the Social Security Administration, disclose the mailing address of any taxpayer who is entitled to receive a social security account statement pursuant to section 1143(c) of the Social Security Act.

  2. Uses are detailed in IRC 6103(m)(7).

  3. The statements are technically called Pension Earnings and Benefit Estimate Statements (PEBES).

  4. Coordination of these disclosures is made through the Director, Governmental Liaison in Headquarters.

  5. The disclosures are made via the Taxpayer Address Request (TAR) program and are subject to the safeguards under IRC 6103(p)(4).

11.3.29.4  (05-27-2005)
Administration of the Railroad Retirement Act - Railroad Retirement Board

  1. IRC 6103(l)(1)(C) authorizes disclosures of returns and return information concerning Railroad Retirement Tax (Chapter 22, IRC) to the Railroad Retirement Board for administering the Railroad Retirement Act.

  2. The following may be furnished without individual request to the Railroad Retirement Board. These items may be periodically reviewed based on agreement between IRS and the RRB.

    1. Copies of original and amended Forms CT-1 and CT-2.

    2. Copies of Forms 4668, Employment Tax Examination Changes, which are used to record adjustments to Railroad Retirement Tax returns.

    3. Copies of Railroad Retirement Tax audit assessments of rail employers.

    4. Copies of litigation reports pertaining to rail employers.

  3. On a monthly basis, the Internal Revenue Service (IRS) may provide the Railroad Retirement Board the following information on credits (deposits) and debits to the Railroad Retirement Board’s Accounts:

    1. Type of railroad retirement tax to which the credit/debit relates;

    2. Taxpayer to which the credit/debit relates;

    3. Date of credit/debit; and

    4. Tax year to which the credit/debit relates.

  4. On a quarterly and annual basis, the shall provide the Railroad Retirement Board with a summary of the information listed in (3) above. The above information shall be sent to:

    Chief Financial Officer
    Railroad Retirement Board
    844 Rush Street
    Chicago, IL 60611

  5. Except as provided in (1) above, returns and return information may be disclosed under IRC 6103(l)(1)(C) only in response to a written request signed by the Chief Financial Officer, Railroad Retirement Board.

  6. The request should include:

    1. Name and address of the taxpayer;

    2. Taxpayer identification number (if available);

    3. Taxable period(s) covered by the return(s) or return information;

    4. A reasonable description of the tax information desired;

    5. The specific reasons the information is needed;

    6. How the information will be used; and

    7. Name and title of the official designated to inspect or receive copies of the material.

  7. Letter rulings, technical advice memorandums and legal opinions involving railroad retirement taxes also may be disclosed upon request of the RRB’s General Counsel or the Chief Financial Officer. Such requests will be made by subject and need not include identification of a specific taxpayer.

  8. Returns and return information pertaining to railroad retirement taxes may not be disclosed to the Railroad Retirement Board for administration of the Railroad Unemployment Insurance Act.

  9. Service personnel making disclosures to officers and employees of the Railroad Retirement Board under IRC 6103(l)(1) should caution the recipients regarding the penalty and civil damage provisions of IRC 7213, IRC 7213A, and IRC 7431 regarding unauthorized inspections and disclosures.

11.3.29.5  (05-27-2005)
Administration of Employee Retirement Income Security Act - Department of Labor and Pension Benefit Guaranty Corporation

  1. Congress has provided for coordination between the Service and the agencies responsible for the administration of the Employee Retirement Income Security Act of 1974 (ERISA), namely the Department of Labor (DOL) and the Pension Benefit Guaranty Corporation (PBGC).

  2. IRC 6103(l)(2) provides for disclosure of returns and return information to these agencies, but only to the extent necessary in the administration of Titles I and IV of ERISA.

    Note:

    The penalty provisions of IRC 7213, IRC 7213A and IRC 7431 apply to recipients of returns and return information under IRC 6103(l)(2).

  3. The procedures for making disclosure requests are described in Treasury Regulations 301.6103(l)(2)-1 through -3.

  4. Procedures for responding to these requests are prescribed by TEGE. The Commissioner has delegated disclosure authority to certain TEGE officials (Delegation Order 11-2) and TEGE Employee Plans (EP) has agreed to process these requests.

  5. Although TEGE has primary responsibility for making disclosures to DOL and PBGC. The Disclosure Officer retains oversight responsibility to assure the GLD Area Manager that such disclosures are properly made, and will be available to discuss any problems concerning the information.

  6. Treasury Regulations 301.6103(l)(2)-1 through -3 provides that, upon written request by an appropriately designated DOL or PBGC official describing the information and the need for it in the administration of Titles I or IV of ERISA, returns and return information may be disclosed to:

    1. PBGC for research and studies pursuant to 301.6103(l)(2)-1; and

    2. DOL for research and studies pursuant to 301.6103(l)(2)-2.

  7. Section 301.6103(l)(2)-3(a) of the Treasury Regulations provides for automatic notification to DOL and PBGC of certain items and disclosure of returns or return information after DOL and PBGC submit an annual letter to the Commissioner of Internal Revenue requesting the items which they will need to administer Titles I and IV of ERISA. TEGE maintains current lists of the items requested annually by DOL and PBGC.

    Note:

    Disclosures to PBGC are limited to defined benefit plans; therefore, the Service may only furnish specified items to PBGC.

  8. Section 301.6103(l)(2)-3(b) of the Treasury Regulations provides that DOL and PBGC may receive additional returns and return information:

    1. Relating to automatic notification items described in section 301.6103(l)(2)-3(b)(1), and

    2. Administration of Titles I and IV of ERISA other than those purposes specifically described in section 301.6103(l)(2)-1, -2 and -3(a).

  9. The procedures for requesting these additional returns and return information are fully explained in 301.6103(l)(2)-3(b)(3) and IRM 7.6.1.

    1. A proper request must be made in writing to:

          Internal Revenue Service
          EP Classification Office
          31 Hopkins Plaza
          Room 1520
          Baltimore, MD 21201

      Note:

      If received in a Disclosure Office, that office should forward the request to TEGE and the requester should be notified.

    2. Be signed by the Assistant Secretary for Pension and Welfare Benefits of DOL or his/her delegate;

    3. Identify the particular taxpayer;

    4. Describe the needed returns or return information (e.g., years involved, type of document being requested such as Form 941, Employer's Quarterly Federal Tax Return, or Form 1120, U.S. Corporation Income Tax Return, or Revenue Agent’s work papers);

    5. State why the information is needed to administer Title I or IV of the Act; and

    6. Designate by title the officers and employees of DOL or PBGC to whom such disclosure is authorized.

      Note:

      If there are imperfections in the request, the requester should be notified and appropriate action taken.

  10. TEGE maintains a sample letter that DOL and PBGC should use for making requests under IRC 6103(l)(2).

  11. Upon receipt of these requests, TEGE will:

    1. Obtain the TEGE file;

    2. Determine if disclosure will impair civil or criminal tax administration or reveal a confidential informant;

    3. Screen and assemble the requested information;

    4. Prepare the transmittal to the requesting office; and

    5. Record the disclosure.

  12. Since IRC 6103(l)(2) provides that returns may be furnished to DOL or PBGC "for purposes of, but only to the extent necessary in, the administration of Titles I and IV" of the Act, TEGE should determine if all the information requested is needed to administer ERISA and withhold any information which is not.

  13. If the request indicates a need for documents not normally found in the TEGE case file, e.g., corporate or individual tax returns, the Disclosure Officer may provide assistance as needed.

  14. The Disclosure Officer may be involved in contacting Criminal Investigation and Compliance areas to determine if disclosure would seriously impair a civil or criminal investigation.

    Note:

    If the request involves an unusually large amount of material, the Disclosure Officer may arrange for inspection or disclosure by the office/function having custody of the documents.

  15. Before any request is rejected, the case should be cleared through the GLD Area Manager. If additional assistance is required, the Disclosure Officer may seek the guidance of the Director, Office of Governmental Liaison and Disclosure.

  16. Upon general written request by DOL, the IRS may disclose returns and return information needed to properly carry out any consultation between DOL and the Department of Treasury as required by sections 3002, 3003, and 3004 of ERISA. See Treasury Regulation 301.6103(l)(2)-3(d).

    Note:

    The provisions of this section are not synonymous with disclosures regarding notification that the IRS intends to undertake or has completed an examination as required by Treasury Regulation 301.6103(l)(2)-3(a)(22).

  17. Returns and return information available to the public under IRC 6104 may also be disclosed to any officer or employee of the Department of Labor and the Pension Benefit Guaranty Corporation.

11.3.29.6  (05-27-2005)
Disclosure of Tax Delinquent Account Status Indicator - Federal Loan Program

  1. IRC 6103(l)(3) permits disclosure to the head of a Federal agency administering an included Federal loan program as to whether or not a loan applicant has a tax delinquent account (TDA).

  2. A listing of loan programs authorized by the Director, Office of Management and Budget, was published in the Federal Register (47 F.R. 57595 (1982)).

  3. IRC 6103(l)(3) disclosures are subject to the following limitations.

    1. Only the TDA status indicator as shown on IDRS command code TXMOD may be disclosed;

      Note:

      See (8) below, for determinations of TDA status.

    2. Disclosures will only be made to the head of the agency;

    3. The disclosure of this information can be made solely for the purpose of determining the credit worthiness of a loan applicant; and

    4. Disclosures can be made only when the requesting agency is administering an included Federal loan program.

  4. A request under IRC 6103(l)(3) must:

    1. Be in writing and signed by the head of the agency or, if signed by a designee, it must be accompanied by documentation showing that the designee has been delegated the authority to manage the included loan program, or has responsibility for administering the agency’s fiscal functions, including activities involving the pre-screening of loan applicants;

    2. Cite IRC 6103(l)(3) as the statutory authority for the disclosure;

    3. Cite the specific statute and section which provides for the included Federal loan program;

    4. Identify the taxpayer by name and taxpayer identifying number

      Note:

      This requirement does not apply to the initial request to participate in the volume disclosure program under a reimbursable agreement as discussed in (5) below.

    5. State that the information will be used solely for the purpose of determining the credit worthiness of the applicant for the loan.

  5. Requests under IRC 6103(l)(3) for volume disclosures, involving 100 or more items, are processed on a cost reimbursable basis. Written applications from agencies seeking to enter into reimbursable agreement with the IRS for data under this program should be submitted to the Director, Office of Governmental Liaison and Disclosure.

  6. Requests for disclosure under IRC 6103(l)(3) which involve less than 100 items should be submitted to the area in which the requester is located. Any such request that is received by Headquarters may be transferred to the appropriate area. Areas will check the Martinsburg Computing Center (MCC) master file to obtain the taxpayer’s delinquency account status and respond to the requester.

  7. Disclosures under IRC 6103(l)(3) may be made by officers and employees of the IRS authorized in Delegation Order 11-2.

    Note:

    The authority delegated in Delegation Order 11-2 does not include the authority to enter into a contractual agreement, which is contained in Delegation Order 100 (or successor order).

  8. A TDA status indicator is considered to exist when at least one tax account has, on IDRS command code TXMOD, any of the following:

    1. Open account with status codes 22, 24 or 26;

    2. Status code 22, 24 or 26 with closing codes of 24-32, 90 or 93; or

    3. Status code 60.

11.3.29.7  (05-27-2005)
Disclosure of Returns and Return Information - Department of Education

  1. IRC 6103(l)(13) authorizes IRS, upon written request from the Secretary of Education, to disclose certain return information to the Department of Education to establish and/or verify income contingent repayment amounts for student loans.

  2. Currently, the IRS makes no disclosures under IRC 6103(l)(13). Instead, Education uses consents under IRC 6103(c). A special program to work these consents is administered by Wage and Investment.

11.3.29.8  (05-27-2005)
Disclosure of Return Information - U.S. Customs Service

  1. IRC 6103(l)(14) authorizes disclosure of return information to officers and employees of U.S. Customs and Border Protection of Homeland Security Border and Transportation Security, for the purpose of:

    1. Ascertaining the correctness of any entry in audits as provided for in section 509 of the Tariff Act of 1930 or other actions to recover any loss of revenue; or

    2. Collecting duties, taxes and fees determined to be due and owing pursuant to such audits.

  2. The U. S. Customs revenue functions previously assigned to the Department of Treasury have been reassigned to the Department of Homeland Security (DHS), Border and Transportation Security.

  3. A request under IRC 6103(l)(14) must:

    • Be in writing and signed by the Commissioner, U.S. Customs and Border Protection (the Treasury Customs revenue function has been reassigned to DHS);

    • Identify the particular taxpayer to whom the return relates;

    • Identify the tax period or date to which the return information relates;

    • Identify the particular items of return information to be disclosed; and

    • Provide a need and use statement for each item requested.

  4. Return information not subject to disclosure:

    • Any Advance Pricing Agreement;

    • Information submitted to or generated by the IRS as part of the negotiation process for an Advance Pricing Agreement; or

    • Any information to the extent its disclosure would be inconsistent with a tax treaty or executive agreement with respect to which the United States is a party.

  5. LMSB has been delegated the authority to approve IRC 6103(l)(14) disclosures.

  6. LMSB will process these requests. LMSB employees will coordinate as necessary with the Disclosure Officers to secure return information that is within Disclosure's jurisdiction and to obtain clearance from other appropriate functions when necessary.

  7. The penalty provisions of IRC 7213, IRC 7213A and IRC 7431 apply.

11.3.29.9  (05-27-2005)
Disclosure of Returns Filed under IRC 6050I - Form 8300

  1. IRC 6103(l)(15) authorizes IRS, upon written request, to disclose Form 8300 (IRC 6050I) information to Federal, State and local government agencies or any agency of the government of a foreign country.

  2. Such disclosures are to be made under the same conditions as apply to reports filed under 31 USC 5313.

  3. These disclosures are processed through the Criminal Investigation function.

    Note:

    Agencies must have an accepted Safeguard Procedures Report on file with the Mission Assurance Safeguards Office prior to initial receipt of Forms 8300.

  4. For transactions occurring after 12/31/2001, 31 USC 5331 created a reporting requirement under Title 31 that is almost exactly the same as IRC 6050I. Forms 8300 will now be filed to meet both the Title 26 and 31 requirements except for Clerk of Court forms that are filed only under Title 26 and are subject to 6103 wherever they appear. Generally, the information compiled by the IRS processing function, input to the Currency and Banking Retrieval System (CBRS), and transferred to the Financial Crimes Enforcement Network (FinCEN) will be the 5331 information and subject to Title 31 dissemination rules. The Form 8300 information retained by IRS on its computer systems in the Information Returns Master File will be considered 6050I information totally governed by Title 26 rules. It is important to note that when accessing CBRS relative to Forms 8300 and data extracted from the forms, all pre-1-1-2002 Forms 8300, as well as post-12-31-2001 Forms 8300, obtained for purposes of working a tax administration matter will constitute Title 26 data subject to IRC 6103.

11.3.29.10  (12-31-2001)
Disclosure of Return Information to Administer the District of Columbia Retirement Protection Act of 1997

  1. IRC 6103(l)(16) provides for disclosure of certain return information for use in determining eligibility for, or the correct amount of benefits under the District of Columbia Retirement Protection Act of 1997.

  2. The return information shall be disclosed, upon written request, by the Commissioner of the Social Security Administration (SSA), to the extent that is available.

  3. Return information disclosed pursuant to IRC 6103(l)(16) may also be disclosed in a judicial or administrative proceeding relating to the determination of an individual’s eligibility for, or correct amount of, benefits under the District of Columbia Retirement Protection Act of 1997.

11.3.29.11  (05-27-2005)
Disclosure of Returns and Return Information - National Archives and Records Administration

  1. IRC 6103(l)(17) provides for the disclosure, upon written request, of returns and return information to the National Archives and Records Administration (NARA).

  2. The written request must be submitted by the Archivist of the United States. The information disclosed may only be used in the appraisal of records for destruction or retention.

  3. These disclosures are coordinated by IRS’ Records Management function.

  4. IRC 6103(n) provides for tax disclosures to NARA in providing records storage/management through the Federal Records Centers.

11.3.29.12  (05-27-2005)
Collecting or Compromising Claims under the Federal Claims Collection Act of 1966, as amended

  1. IRC 6103(m)(2)(A) provides for disclosure of a taxpayer’s mailing address for use by officers, employees, or agents of a Federal agency for the purpose of locating the taxpayer to collect or compromise a Federal claim against the taxpayer in accordance with sections 3711, 3717, and 3718 of Title 31 of the U.S. Code.

  2. Prior to codification, these provisions were contained in section 3 of the Federal Claims Collection Act (FCCA) of 1966, as amended by the Debt Collection Act of 1982.

  3. An agent of a Federal agency is defined to include private collection firms and consumer reporting agencies (S. Rept. 97–378, Legislative History of the Debt Collection Act of 1982).

  4. Section 3711, et seq., authorizes the head of an agency or his/her designee to collect a claim of the Government for money or property arising out of the activities of, or referred to the agency; to compromise a claim of not more than $100,000; and to suspend or end collection action on a claim.

  5. IRC 6103(m)(2)(B) provides for disclosure of a taxpayer’s mailing address to a consumer reporting agency only to allow preparation of a commercial credit report on the taxpayer for use by the requesting Federal agency in accordance with the FCCA.

  6. A request under IRC 6103(m)(2) must meet the following criteria:

    1. It must be in writing and be signed by the head of the agency or a designee. "Head of agency" means the head of an executive or legislative department, agency, or instrumentality;

    2. If the request is signed by a designee, it must state that the authority to collect or compromise a Federal claim under sections 3711, 3717, and 3718 of Title 31 of the U.S. Code has been delegated to that individual, and copies of the delegation orders must be submitted with the initial request;

    3. It must indicate that it involves a claim for money or property arising out of the activities of, or referred to the requesting agency;

    4. It must state that the information will be used by proper agency officers, employees, or agents in locating the taxpayer to collect or compromise a Federal claim against the taxpayer in accordance with sections 3711, 3717, and 3718 of Title 31 of the U.S. Code.

  7. Written requests for address information signed by a U.S. Attorney will be honored providing that the foregoing criteria is met with the exception of the delegation order requirement.

  8. Requests under IRC 6103(m)(2) for volume disclosures of addresses, involving 100 or more items, are processed under the Taxpayer Address Request (TAR) Program.

    1. Written applications from agencies seeking to enter into a reimbursable agreement with the IRS under the program should be submitted to the Director, Office of Governmental Liaison and Disclosure.

    2. The Director, Office of Governmental Liaison and Disclosure or delegate will transmit valid applications to the proper IRS processing function.

    3. The disclosures are subject to the computer matching provisions of the Privacy Act and safeguards under IRC 6103(p)(4) if agents are used.

  9. Requests for disclosure under IRC 6103(m)(2) involving less than 100 items should be submitted to the area in which the requester is located. Any such request that is received by Headquarters may be transferred to the appropriate Area. Areas will check the Martinsburg Computing Center (MCC) master file to obtain the most recent address and respond to the requester.

  10. Disclosures under IRC 6103(m)(2) may be made by officers and employees of the IRS authorized in Delegation Order 11-2.

    Note:

    The authority delegated in Delegation Order 11-2 does not include the authority to enter into a contractual agreement, which is contained in Delegation Order 100, or successor order.

11.3.29.13  (05-27-2005)
Locating Individuals Exposed to Occupational Hazards

  1. IRC 6103(m)(3) authorizes disclosure of taxpayers’ mailing addresses to officers and employees of the National Institute for Occupational Safety and Health (NIOSH) solely for locating individuals who are or may have been exposed to occupational hazards to determine the status of their health or to inform them of the possible need for medical care and treatment.

  2. The Director, Office of Governmental Liaison and Disclosure is authorized to disclose a taxpayer’s mailing address under IRC 6103(m)(3) upon receipt of a request which meets the following requirements:

    1. It must be in writing and signed by the responsible NIOSH official;

    2. It must state that the addresses will be used by officers and employees of NIOSH solely for locating individuals who are or may have been exposed to occupational hazards in order to determine the status of their health or to inform them of the possible need for medical care and treatment; and

    3. It must state that the addresses will be disclosed to third parties (such as the U.S. Postal Service or a NIOSH contractor) only for locating such individuals to determine the status of their health, or to advise them of the possible need for medical care.

  3. Generally, requests under IRC 6103(m)(3) will involve volume disclosures of addresses and will be processed under the Taxpayer Address Request (TAR) Program. See IRM 11.3.29.12(8) above.

11.3.29.14  (05-27-2005)
Collection of Defaulted Student Loans

  1. IRC 6103(m) provides for disclosure of return information to enable certain agencies to collect on defaulted student loans.

11.3.29.14.1  (05-27-2005)
Department of Education

  1. IRC 6103(m)(4) provides for disclosure of the mailing address of a taxpayer who:

    1. Owes an overpayment of a grant awarded to such taxpayer under subpart 1 of part A of title IV of the Higher Education Act of 1965; or

    2. Has defaulted on a loan made from (1) the fund established under Part B, D, or E, Title IV, Higher Education Act of 1965; or (2) made under section 3(a)(1) of the Migration and Refugee Assistance Act of 1962 to a student of an institution of higher education.

  2. IRC 6103(m)(4) disclosures are subject to the following limitations:

    1. Only the mailing address of an individual in default may be disclosed;

    2. Disclosures will only be made to the Secretary of Education or to officials or employees of the Department of Education designated by the Secretary of Education.

    3. The Department of Education may further disclose the mailing address to any lender; or any State or nonprofit guarantee agency participating under part B or D of Title IV of the Higher Education Act of 1965; or any educational institution with which the Secretary of Education has an agreement under subpart 1 of Part A, D, or E of this Act.

    4. The mailing address can be used only by officers, employees or agents of these lenders, agencies, or institutions whose duties relate to the collection of student loans for the purpose of locating individuals in default of such loans.

    5. A proper IRC 6103(m)(4) request must:

      1. Be made in writing to:

             Director
             Office of Governmental Liaison and Disclosure
             SE:S:CLD:GLD, Room 1603/IR
             1111 Constitution Avenue NW
             Washington, DC 20224

        Note:

        Requests which are directed elsewhere should be forwarded to the Director, Office of Governmental Liaison and Disclosure.

      2. Be signed by the Secretary of Education and must specify that IRC 6103(m)(4) is the statutory authority for the request;

      3. Provide the name and social security number of each person whose mailing address is requested, or otherwise identify the person(s);

      4. Specify that the persons whose addresses are requested are in default on loans made under Part B or E of Title IV of the Higher Education Act of 1965; or section 3(a)(1) of the Migration and Refugee Assistance Act of 1962; and

      5. State that the address information will be disclosed solely to persons authorized by IRC 6103(m)(4) to receive it and solely for the purposes in IRC 6103(m)(4).

  3. The Director, Office of Governmental Liaison will review the requests for conformity with the criteria in (2) above. Generally, IRC 6103(m)(4) requests will involve volume disclosures of addresses and will be processed under the Taxpayer Address Request (TAR) program.

    Note:

    See IRM 11.3.29.12(8) above.

  4. The Director, Governmental Liaison may determine that a request should not be processed under TAR because it involves too few individuals, because it requires immediate response, or for other reasons. In such cases, the Director, GLD may obtain the mailing addresses from the Master File and respond directly to the Secretary of Education or a designee.

11.3.29.14.2  (05-27-2005)
Department of Health and Human Services

  1. IRC 6103(m)(5) provides for disclosure of the mailing address of a taxpayer who has defaulted on a loan made under part C of this title VII (relating to the Health Professions Student Loan Program) or subpart II of part B of title VIII (relating to the Nursing Student Loan Program) of the Public Health Service Act for the purpose of locating the taxpayer to collect the loan.

  2. IRC 6103(m)(5) disclosures are subject to the following limitations:

    1. Only the mailing address of the individual may be disclosed;

    2. Disclosures will be made only to the Secretary of Health and Human Services or to officials or employees of that agency who have been designated by the Secretary to receive address information;

    3. The Department of Health and Human Services may disclose the mailing address to any school with which the Secretary of Health and Human Services has an agreement under subpart II of part C of title VII or subpart II of part B of title VIII of the Public Health Service Act, or to an eligible lender (as defined in section 737(4) of the Act) participating under subpart I of part C of title VII of the Act. A mailing address can be used only by officers, employees, or agents of a school or of an eligible lender whose duties relate to the collection of student loans for purposes of locating the individual who had defaulted on the loan.

  3. A request pursuant to IRC 6103(m)(5) must:

    1. Be made in writing to:

           Director
           Office of Governmental Liaison and Disclosure
           SE:S:CLD:GLD, Room 1603/IR
           1111 Constitution Avenue NW
           Washington, DC 20224

    2. Be signed by the Secretary of Health and Human Services;

    3. Specify that IRC 6103(m)(5) is the statutory authority for the request;

    4. Provide the name and social security number of each person whose mailing address is requested;

    5. Specify that the person whose address is requested is in default on a loan made under part C of Title VII or subpart II of part B of Title VIII of the Public Health Service Act; and

    6. State that the address will be disclosed solely to persons authorized by IRC 6103(m)(5) to receive the information and solely for the purpose pr