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13.1.5.6
(01-02-2007)
Communicating Confidentiality Rules to Taxpayers and Taxpayers’
Representatives
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In the first contact with a taxpayer or the taxpayer’s representative,
TAS personnel must explain the confidentiality rule of IRC § 7803(c)(4)(A)(iv).
TAS personnel should also tell taxpayers that theyl will generally need to
provide information to IRS personnel in order to resolve the taxpayer’s
problem.
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The following is an example of what TAS employees could tell a taxpayer
or taxpayer’s representative when he or she contacts TAS:
The Internal Revenue Code gives the Taxpayer Advocate Service the
discretion not to disclose certain information to the IRS. To provide you
the assistance or relief you are requesting, however, the Taxpayer Advocate
Service will likely have to disclose to the IRS at least some of the information
you provide. If you ask me not to disclose to the IRS what you tell me or
the fact that you have contacted the Taxpayer Advocate Service, the Taxpayer
Advocate Service will generally honor your request.
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When TAS personnel need to expand the scope of what they disclose to
the IRS beyond what the taxpayer or his or her representative agreed to in
order to assist the taxpayer, TAS policy requires that they seek consent from
the taxpayer or taxpayer’s representative, unless such disclosure is
required by law or permitted pursuant to emergency or nonstandard disclosure
procedures, which are described in IRM 13.1.5.8.2 or IRM 13.1.5.8.3.
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