IRS Delegates Authority to Approve Tax Information Disclosure

 

Note: The authority to disclose returns and/or return information under certain provisions of the Internal Revenue Code (IRC) such as IRC §§ 6103(h)(1), (h)(4) and (k)(6) is not delegated herein as the statutory language of these provisions permits officers and employees of the Internal Revenue Service, including the Office of the Chief Counsel, to disclose specified information. The authority to disclose returns and return information under IRC § 6103(k)(4) is also not delegated herein, but is incorporated by reference, as Delegation Order (DO) 4-12 (or successor order) governs these disclosures. In some cases, DO 4-12 authorities must be exercised by considering IRC §§ 6103(i)(3)(C) and (i)(7). The authority to disclose returns and return information under IRC § 6105 is also not delegated because DO 11-6 (or successor order) governs these disclosures. DO 11-6 is referenced as appropriate. The authority to disclose does not require that the approving official transmit the information. Assuming that the proper official under this order has approved the disclosure, through either a separate written agreement or on a case-by-case basis, the transmittal can be made by appropriate staff of the office involved. Under both procedures, the authorizing official's approval should be documented in writing.

Deputy Commissioner as used in this delegation order refers to the Deputy Commissioner for Services and Enforcement and the Deputy Commissioner for Operations Support.