 |
13.1.5.9
(01-02-2007)
Obtaining Advice from Counsel
-
TAS personnel can disclose taxpayer-provided information to the IRS
Office of Chief Counsel when seeking legal advice regarding that taxpayer,
even if the taxpayer has not agreed to disclosure. Disclosure to Counsel in
these circumstances is not considered disclosure to the IRS within the meaning
of IRC § 7803(c)(4)(A)(iv) . Further,
Counsel cannot disclose to the IRS (including CI) any information subject
to nondisclosure pursuant to IRC § 7803(c)(4)(A)(iv) (including the identity
of the taxpayer seeking TAS’s assistance) that TAS discloses during
these consultations.
Note:
When seeking legal advice, let IRS Counsel know
that you are not disclosing taxpayer-provided information to the IRS and that
Counsel should refrain from disclosing to any other function within the IRS
any taxpayer-provided information, including the identity of the taxpayer
seeking TAS’s assistance. Be sure to remind Counsel of the requirement
of keeping the taxpayer’s information confidential. See IRC § 7803(c)(4)(A)(iv).
If a TAS employee learns that IRS Counsel has not adhered to the requirement
of keeping the taxpayer’s information confidential, the TAS employee
should immediately report the disclosure to the Counsel to the NTA.
|
|
|
