Can’t Wait?

Notice 609 informs individuals of their rights under the Privacy Act to privacy in non-criminal investigations. This notice is automatically sent to individuals with IMF return delinquency first notices:

Offices will furnish Notice 609 to taxpayers:

Mail out Notice 609 in a separate envelope when it cannot be included with other correspondence directed to the taxpayer.

IRC 4424 restricts disclosure of an original, copy, or abstract of a return, payment, or registration related to wagering, or any record required for making such return, payment, or registration. This includes information come at by the exploitation of any such document or record.

Section 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, upon written request, certain limited information regarding one spouse must be disclosed to the other spouse, in writing, relative to tax deficiencies with respect to a jointly filed return. IRC 6103(e)(8) does not apply to deficiencies that may not be collected by reason of IRC 6502.

A written request, submitted by the taxpayer or the taxpayer's authorized representative, is required if the taxpayer desires a written response pursuant to IRC 6103(e)(8). The information provided under IRC 6103(e)(8) may also be provided under IRC 6103(e)(1)(B) in conjunction with IRC 6103(e)(7) without a written request.

IRC 6103(e)(9) provides for disclosure to one person who has been assessed the trust fund recovery penalty (TFRP) pursuant to IRC 6672, certain limited information regarding other persons assessed the penalty for the same underlying tax. IRC 6103(e)(9) is effective for requests received after July 30, 1996.

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

Disclosures should be limited to the specific tax periods associated with the assessed requestor's TFRP. Not all responsible officers receiving the penalty are assessed for the same periods. See the general rules as outlined in IRM 11.3, Disclosure of Official Information.

Disclosures made pursuant to IRC 6103(e)(9) shall 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 representative. The disclosure will be limited to the specific tax period associated with the requester's TFRP and may include:

Information that cannot be disclosed in response to a request pursuant to IRC 6103(e)(9) includes the following:

The Service is authorized to develop procedures relative to controlling the frequency with which any requester can make requests pursuant to IRC Section 6103(e)(9). Until such procedures are developed at a national level, Service personnel should follow locally developed procedures.

If the case is not assigned to a revenue officer, the information will be provided by Technical Support, Case Processing Support or Insolvency Support, depending on the status of the case. Disclosure may only be made by personnel so authorized under the most current revision of Delegation Order 156.

If one responsible party believes there are unexplored sources of collection from other parties, accept and process the information as appropriate. Do not inform the other parties of the results, other than as indicated in (1) above.

Requests for collection information in 6672 cases which cannot be disclosed under 6103(e)(9) should be referred to the Disclosure Officer, or the taxpayer or the taxpayer's representative should be instructed to make a Freedom of Information Act request.

IRS Regulation 26 CFR 301.6103(c)-1(c) authorizes the IRS to accept non-written requests or consents authorizing the disclosure of return information to third parties assisting taxpayers in resolving Federal tax related matters. Only the taxpayer or his/her authorized representative, who has been previously given the authority by a Power of Attorney to appoint other designees, can give an Oral Disclosure Consent. This change is significant for hearing impaired or non-English speaking taxpayers who may contact you through a relay operator or other third person. You should complete the same disclosure verification as if you were talking directly to the taxpayer.

Oral Disclosure Consents may be taken from taxpayers, or his/her authorized representative, who have open account issues or to whom some type of notice has been issued from IRS. The disclosure of return information must be limited to the information covered in the verbal consent and disclosure can only be made to third parties helping taxpayers resolve a Federal tax matter. The Oral Disclosure Consent expires when the account issue is closed. To record an Oral Disclosure Consent for a taxpayer inquiry refer to IRM 21.1.3.3.2

Such disclosures shall not be made unless the request or consent is received by the Internal Revenue Service, its agent or contractor, or a Federal government agency performing a Federal tax administration function in connection with a request for advice or assistance relating to such function. This procedure does not apply to disclosures to a taxpayer's representative in connection with practice before the Internal Revenue Service (as defined in Treasury Department Circular No. 230,31 CFR part 10).