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13.1.5.7
(01-02-2007)
Information Subject to Nondisclosure to the IRS
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Information subject to nondisclosure under IRC
§ 7803(c)(4)(A)(iv) includes:
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The fact that a taxpayer or taxpayer’s representative contacted
TAS.
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Information provided to TAS by a taxpayer or taxpayer’s representative.
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TAMIS information, notes, and internal TAS memos or analysis containing taxpayer-provided information or the identity of a taxpayer
who contacted TAS.
Note:
If the information comes to TAS from the taxpayer or the
taxpayer’s representative, TAS has discretion not to disclose. If, however,
the same information comes to TAS from a third party or from IRS records,
IRC § 7803(c)(4)(A)(iv) does not apply.
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