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13.1.5.10
(01-02-2007)
Handling a Nonstandard Disclosure Case
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If disclosure is required to prevent harm to health or safety, the CA
should immediately follow disclosure procedures provided in
IRM 1.16.8.3, Reporting to National Office.
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If disclosure is proposed to address a systemic issue, as described
in IRM 13.1.5.8.3.2, the proposal should be elevated to the NTA. Systemic
Advocacy personnel complete a Systemic Advocacy Confidentiality Questionnaire
(see below) and a proposed NTA Confidentiality Determination (see below) with
input from a TAS Attorney-Advisor or Counsel to the NTA.
See Exhibit 13.1.5-1.
See Exhibit 13.1.5-5.
The TAS Attorney-Advisor or Counsel to the NTA sends them to the
NTA, with a copy to the Executive Director of Systemic Advocacy (EDSA). The
NTA (or her designee) will make the final disclosure decision and revise the
proposed NTA Confidentiality Determination accordingly. The NTA (or her designee)
will confirm the decision by returning signed copies of the NTA Confidentiality
Determination.
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In all other cases, the CA must complete a CA Confidentiality Questionnaire
(see below) and forward the Questionnaire to the LTA.
See Exhibit 13.1.5-2. For an electronic fill-in version of the CA
Questionnaire, please go to the confidentiality section of the TAS home page.
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Upon receipt of a Case Advocate Confidentiality Questionnaire, the LTA
reviews the CA’s recommendation, completes the Local Taxpayer Advocate
Confidentiality Questionnaire (see below), and then forwards his or her recommendation
to the AD along with the Confidentiality Questionnaire Routing Slip (see below)
and a proposed NTA Confidentiality Determination (see below).
See Exhibit 13.1.5-3.
See Exhibit 13.1.5-4.
See Exhibit 13.1.5-5. For
electronic fill-in versions of the CA Questionnaire, LTA Questionnaire, NTA
Confidentiality Determination, and the Confidentiality Questionnaire Routing
Slip, please go to the confidentiality section of the TAS home page.
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The AD ensures that the LTA’s determination is fully developed
in accordance with TAS’s confidentiality procedures. The AD then forwards
the LTA’s forms and recommendation directly to the NTA, with copies
to the EDCA, DNTA, Counsel to the NTA, and the NTA’s Attorney-Advisor.
The NTA (or her designee) will make the final disclosure decision and revise
the proposed NTA Confidentiality Determination accordingly. The NTA (or her
designee) will confirm the decision by sending signed copies of the NTA Confidentiality
Determination to the AD and LTA who will ensure that her determination is
made part of the case file.
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The nonstandard disclosure questionnaire processing timeframes (except
for the Systemic Advocacy Confidentiality Questionnaires) are as follows.
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