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13.1.5.5
(01-02-2007)
Discretion Not to Disclose: IRC § 7803(c)(4)(A)(iv)
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In response to a request from an IRS employee, an LTA may exercise discretion
not to disclose contact with, or information provided by, the taxpayer or
the taxpayer’s representative. The LTA must complete the LTA Confidentiality
Questionnaire and follow the procedures in IRM 13.1.5.10 if the LTA either
wants to exercise such discretion or believes that a nonstandard disclosure
is warranted. See IRM 13.1.5.10.
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TAS’s discretion not to disclose information to the IRS may also
be exercised by Area Directors (AD), the Executive Director, Case Advocacy
(EDCA), the Deputy NTA (DNTA), and the NTA.
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Any determination by an LTA to either withhold from or disclose to the
IRS contact with, or information provided by, the taxpayer or the taxpayer’s
representative will be reviewed in accordance with the procedures provided
in IRM 13.1.5.10.
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Although TAS will usually honor a taxpayer’s request to keep taxpayer-provided
information confidential, TAS is not required by IRC
§ 7803(c)(4)(A)(iv) to honor such a request.
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TAS can withhold information from the IRS(including
the Criminal Investigation Division) pursuant to IRC § 7803(c)(4)(A)(iv).
This discretion does not apply to requests for information from anyone other
than the IRS. This means that requests from TIGTA, GAO, the Department of
Justice, the United States Attorney’s Office, or persons requesting
information pursuant to the Freedom of Information Act are not subject to
the confidentiality provision in IRC § 7803.
Caution:
Case Advocates (CAs) should never disclose tax information to non-IRS
personnel without prior approval.
When a Case Advocate (CA)
receives such a request, the CA should immediately advise the LTA, who will
contact the AD. The CA and LTA Questionnaires do not need to be used for this
type of request. The AD will then contact Counsel to the NTA and notify the
NTA, DNTA, and EDCA. Consultation with a Disclosure Officer may be appropriate
in some cases.
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