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13.1.5.3
(01-02-2007)
Other Laws or Policies Relevant to TAS’s Disclosure of Taxpayer
Communications
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IRC § 6103 and the Privacy Act
of 1974 (5 U.S.C. § 552a) generally protect taxpayer returns and return
information from disclosure, subject to statutory exceptions. See IRM 9.3.1, Criminal Investigation, Disclosure and Publicity,
Disclosure, and IRM 11.3.14, Communications
and Liaison, Disclosure of Official Information, Privacy Act General Provisions
.
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The failure to report a felony can be "misprision of a
felony,"
which is a federal crime under 18 U.S.C. § 4. A person
is guilty of misprision of felony if he or she has knowledge of the actual
commission of a felony, conceals it, and does not make it known to a person
in authority as soon as possible. See IRM 9.1.3.4.3
, Criminal Investigation Mission and Strategies, Criminal Penalties
Applicable to Fraud and Miscellaneous Investigations, Principals. No TAS employee
will conceal a felony.
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IRC § 7214(a)(8) requires all Federal
employees, who have knowledge or information of violations of the Internal
Revenue laws, to report such violations in writing to the Secretary of the
Treasury. (Treas. Reg. § 301.7214-1 provides that the violation should
be reported to the Commissioner.) Failure to report such violations could
result in termination, fines, or imprisonment.
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The discretion not to disclose under IRC §
7803(c)(4)(A)(iv) is not absolute and there are circumstances in
which LTAs will be required to disclose taxpayer contact or taxpayer-provided
information. The policies and procedures of the National Taxpayer Advocate
(NTA) for implementing IRC § 7803(c)(4)(A)(iv) require the reporting
of criminal violations and fraud committed under the internal revenue laws,
consistent with IRC § 7214(a)(8).
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If a TAS employee believes that a taxpayer has committed (or will commit)
a criminal or fraudulent violation of an internal revenue law and the taxpayer
has declined to work with TAS to bring the violation to the IRS’s attention
(or prevent the violation), the employee should follow nonstandard disclosure
procedures in IRM 13.1.5.10 to report the violation (or potential violation)
of an internal revenue law to the NTA for appropriate action.
See IRM 13.1.5.10.
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The requirement to report criminal violations and acts of fraud arises
when a taxpayer refuses to work with TAS to achieve compliance (or avoid noncompliance)
with the internal revenue laws. However, even if the taxpayer continues to
work with TAS, employees should follow the nonstandard disclosure procedures
if the taxpayer does not act in a timely fashion, especially if there is an
imminent threat of financial harm to the IRS or another taxpayer.
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The discretion not to disclose under IRC § 7803(c)(4)(A)(iv) does
not apply to disclosures to persons other than the IRS. This means that requests
from TIGTA, GAO, the Department of Justice, the United States Attorney’s
Office, or persons requesting information pursuant to the Freedom of Information
Act are not subject to the confidentiality provision in IRC § 7803. Similarly,
the discretion not to disclose does not apply in the context of a subpoena
or other order of any court served on TAS.
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TAS employees must report bomb threats and similar emergency situations
immediately. See Emergency http://serp.enterprise.irs.gov,
under the link for Emergency Info at the bottom of the screen for procedures
employees should use in various emergency situations. In addition,
seeIRM 1.16.8.3.3, Organization,
Finance and Management, Physical Security Program, Emergency Planning and
Incident Reporting, Reporting to National Office, Types of Incidents, for
a detailed list of incidents that must be reported.
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TAS employees must also report to TIGTA and other appropriate law enforcement
personnel:
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Threats of serious bodily harm or injury to self or others;
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Employee crimes or other official misconduct; and
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Any request by a taxpayer that TAS assist in defrauding the United States,
conspire against the United States, or participate in or further any violation
of the internal revenue laws.
Note:
Violations of the internal revenue laws may require disclosure
to TIGTA, the IRS’s Criminal Investigation Division, or the Department
of Justice.
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