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13.1.5.8
(01-02-2007)
Types of Disclosure to the IRS
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Disclosure to the IRS of the type of information that falls within the
scope of IRC § 7803(c)(4)(A)(iv) will only be made as follows: ( See IRM 13.1.5.7.)
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Standard Disclosure: Standard disclosures may be made by CAs without prior
approval.
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Emergency Disclosure: Emergency disclosures require pre-approval by an
LTA.
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Nonstandard Disclosure: Nonstandard disclosures are approved by the NTA
or her delegate, unless immediate disclosure is necessary to prevent serious
bodily harm or harm to the public health or safety.
13.1.5.8.1
(01-02-2007)
Standard Disclosure
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Standard disclosure is the most frequent type of disclosure. The CA
should disclose to the IRS only the information
necessary
in order for TAS to obtain the appropriate relief
for a taxpayer.
Example:
The taxpayer is requesting an audit
reconsideration (see IRM 4.13, Audit Reconsiderations
). The only way TAS can assist the taxpayer is to provide other
IRS employees with the information the taxpayer provided to TAS so the IRS
can re-evaluate the results of a prior audit and possibly make an adjustment
to the taxpayer’s account based upon the information. The CA may make
a standard disclosure of such information to assist the taxpayer, provided
TAS informed the taxpayer a disclosure may be necessary and the taxpayer has
not asked TAS to refrain from disclosing the information. The CA does not need
approval from the LTA to disclose the information.
Note:
Not all information
provided to TAS needs to be disclosed to the IRS to resolve a taxpayer’s
case. Keep in mind the taxpayer’s right to privacy and only disclose
the relevant information. In general, TAS employees should not provide copies
of TAMIS history (or any other access to TAMIS) to an IRS Operating Division.
If the CA has no documentation other than the TAMIS history to give the IRS
to obtain the appropriate relief, the CA must obtain approval from the LTA
before providing a copy of the relevant portion of the TAMIS history to an
IRS Operating Division. The LTA should only approve such a request if providing
the relevant portion of the TAMIS history to the IRS Operating Division is
the only way to obtain relief for the taxpayer.
13.1.5.8.2
(01-02-2007)
Emergency Disclosure
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When the taxpayer is likely to be
immediately
harmed
if the IRS does not take prompt action or cease an action
(e.g., release a levy) and TAS is
unable to contact
the taxpayer to obtain consent to
disclose information to the IRS, an LTA may authorize a CA to make an emergency
disclosure of information necessary to resolve the taxpayer’s problem.
Standard disclosure may not be available because the taxpayer requested assistance
in writing and TAS is unable to reach the taxpayer to inform him or her that
such information may need to be disclosed to the IRS.
Example:
TAS received a Form 911 containing a financial
statement, Form 433-A, and a letter, explaining
that a wage levy was in place and a paycheck is scheduled for the following
week. The taxpayer also provided a copy of an eviction notice, indicating
that if the taxpayer does not make a rent payment within ten days, the taxpayer
will be evicted. The taxpayer did not provide a phone number on the form,
and the telephone directory does not contain a listing for the taxpayer. The
only method available to contact the taxpayer is by letter. If TAS does not
disclose taxpayer-provided information to the IRS, the taxpayer is likely
to be immediately harmed by the levy (i.e., the taxpayer
will be evicted). To avoid such harm, TAS needs to contact an Automated Collection
System (ACS) employee to negotiate a release of the levy because TAS has no
authority to release a non-systemic levy (seeIRM 13.1.4.2.3.19(4), TAS Authorities, Levy Release
Authority). The CA should promptly recommend to the LTA that TAS disclose
the taxpayer’s financial statement to ACS so TAS can negotiate release
of the levy.
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In general, pre-approval for the emergency disclosure should be obtained
from the LTA in writing. When time is of the essence, however, oral approval
for the emergency disclosure can be given, but the CA must document in the
TAMIS history that oral approval was obtained.
13.1.5.8.3
(01-02-2007)
Nonstandard Disclosure
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When no other type of disclosure to the IRS may be made (
e.g., standard or emergency disclosure) nonstandard disclosure procedures
should be used. There are three types of nonstandard disclosures, discussed
below:
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Disclosure to prevent harm to health or safety,
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Disclosure to address a systemic problem, and
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Other disclosures, including disclosures to address noncompliance.
13.1.5.8.3.1
(01-02-2007)
Disclosure to prevent harm to health or safety
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If a taxpayer has taken steps or threatened to take steps to cause harm
to health or safety, then TAS personnel should use common sense in disclosing
this information to TIGTA or appropriate law enforcement personnel (including
IRS security, if appropriate). TAS personnel should report such circumstances
immediately to IRS security or TIGTA pursuant to IRM
1.16.8.3, Physical Security Program, Emergency Planning and Incident
Reporting, Reporting to National Office, in accordance with local procedures. SeeEmergency Info
at the bottom of the screen for procedures employees should use in various
emergency situations . TAS personnel must also report such incidents to a
manager. TAS personnel do not need to use the Confidentiality
Questionnaires in such circumstances.
Example:
The
taxpayer came into a TAS office because he was being audited and believed
the Examiner was taking an unreasonable position. During the visit the taxpayer
stated that he would shoot the Examiner. The taxpayer asked the Case Advocate
(CA) not to tell the IRS. The CA should alert TIGTA as soon as possible in
accordance with IRM 1.16.8.3.2(3), Notification and Response, and IRM 1.16.8.3.3,
Types of Incidents, and then report to a manager.
13.1.5.8.3.2
(01-02-2007)
Disclosure to Address a Systemic Problem
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If TAS has identified a systemic problem with an IRS process and needs
to provide specific case examples to an IRS Operating Division to assist in
solving the problem, the NTA may approve disclosure of taxpayer-provided information
to the Operating Division after weighing the potential benefits of disclosure
to the IRS against the importance of protecting TAS’s independence and
maintaining the confidence of taxpayers in future cases.
Example:
TAS has learned that IRS personnel are working a particular type of case incorrectly.
The IRS Operating Division has been unable to validate this problem using
its own quality review process. The IRS Operating Division has requested that
TAS identify specific examples where the Operating Division employees erred
so that management can get a better understanding of how and when such errors
occur. Redacted information would not be useful because the Operating Division
would not be able to pull up information about the cases in its case processing
databases. The Operating Division agrees that the taxpayer-specific information
will not be disclosed to IRS employees currently working on the cases identified
by TAS. After weighing the potential benefits of disclosure to the IRS against
the importance of protecting TAS’s independence and maintaining the
confidence of taxpayers in future cases, the NTA may approve disclosure of
taxpayer information to the Operating Division.
13.1.5.8.3.3
(01-02-2007)
Other Disclosures, Including Disclosures to Address Noncompliance
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If a taxpayer declines to take the steps necessary to come into compliance
with federal tax laws, or the CA believes that taxpayer-provided information
should be disclosed to the IRS, the CA must follow the procedures in IRM 13.1.5.10
to determine whether disclosure can be made.
See IRM 13.1.5.10.
Example:
The taxpayer contacted
TAS because he did not receive his EITC refund. The taxpayer had been working
with Exam, but believes it has taken too long to get his refund. In discussions
with the taxpayer, the CA learns that the taxpayer and his wife have both
been filing as Head of Household and claiming the EITC on separate returns
for the past five years. The CA informed the taxpayer of the filing requirements
and asked the taxpayer to prepare an amended return. The taxpayer then declined
further assistance from TAS. This is a nonstandard case because the taxpayer
no longer wants assistance from TAS and has refused to file an amended return,
which would bring the past violation to the IRS’s attention. The CA
must elevate the nonstandard disclosure question to the LTA in accordance
with the procedures in IRM 13.1.5.10.
13.1.5.8.3.4
(01-02-2007)
Considerations in a Nonstandard Disclosure Case
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In making determinations about nonstandard disclosures, TAS will consider
first whether such disclosure is necessary to prevent the following:
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a manifest injustice;
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a violation of law;
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economic harm to the IRS or another person; or
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harm to the health or safety of any individual or the public.
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If the disclosure is necessary per the factors above, TAS will determine
whether the need for such disclosure outweighs the importance of protecting
TAS’s independence and maintaining taxpayer confidence in TAS in the
future.
Note:
For nonstandard cases that involve situations 1 through 3,
above, TAS will evaluate the information using the Confidentiality Questionnaires.
When disclosure is necessary to prevent harm to health or safety, as described
in factor 4, however, TAS personnel do not need to use the Confidentiality
Questionnaires. Instead, TAS personnel should immediately follow disclosure
procedures provided in IRM 1.16.8.3, Reporting
to National Office.
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