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13.1.5.4
(01-02-2007)
Principles to Guide TAS’s Exercise of Discretion under IRC
§ 7803(c)(4)(A)(iv)
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TAS policy generally favors nondisclosure, except in cases involving
standard disclosures, emergency disclosures and disclosures to avoid harm
to health or safety. The types of disclosure are explained at subsection 13.1.5.8
below. See IRM 13.1.5.8.
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When an LTA either wants to exercise discretion not to disclose information
to the IRS or believes that disclosure to the IRS is warranted, the LTA should
first discuss the matter with his or her Area Director (AD). If the AD concurs,
the AD and the LTA should elevate the matter to the NTA or her designee using
the procedures described in IRM 13.1.5.10. The NTA or her designee will review
the recommendation and make a confidentiality determination within two business
days after receiving the recommendation. Timeframes for handling nonstandard
disclosure questionnaires are shown at IRM 13.1.5.10(5).
See IRM 13.1.5.10.
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TAS’s exercise of discretion should:
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Promote broad expectation of confidentiality among taxpayers, TAS personnel,
and other IRS personnel.
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Protect documents, notes (e.g., TAMIS history),
and recollections received from the taxpayer or the taxpayer’s
representative.
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Recognize exceptional situations where strong legal and policy concerns
require disclosure.
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In those instances where TAS discloses contact with a taxpayer or taxpayer-provided
informationto the IRS, disclosure should be limited
to the information necessary to achieve the desired objective.
Note:
TAS
personnel must generally avoid disclosing TAMIS history to the IRS. Even in
cases where TAS discloses information to the IRS, TAS will not allow the IRS
direct access to TAMIS and will not provide the IRS with copies of TAMIS history.
Although certain IRS employees have access to the TAMIS Portal, that access
is very limited and they do not have access to TAMIS history. For example,
Wage and Investment OAR Liaisons have access to the TAMIS Portal that allows
them to compile information about the status of OARs, but they are unable
to access TAMIS history. For more information about the TAMIS Portal, seeIRM 13.4.9, TAMIS Portal.
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