Any official who may authorize an application to a district judge or magistrate-judge under 26 U.S.C. § 6103(i)(1) (see this Manual at 506) may also authorize one under subsection (i)(5) for the disclosure of returns and return information to the extent necessary to locate a fugitive. The advantage of proceeding under subsection (i)(5), when appropriate, rather than 26 U.S.C. § 6103(i)(1) is that less is required to justify granting the application. Applicants must establish only that:
- A federal arrest warrant for commission of a federal felony has been issued for the taxpayer who is now a fugitive;
- The return or return information is being sought solely for purposes of locating the taxpayer; and
- There is "reasonable cause" to believe that the return or return information will further efforts to locate the taxpayer.
It should be noted that this paragraph authorizes disclosure only of returns and return information of the individual who is a fugitive.
Disclosures under this paragraph are limited by the restrictions in 26 U.S.C. § 6103(i)(6)(confidential informants; impairment of investigations). See this Manual at 511.
See this Manual at 520 for sample application to be used when requesting returns and return information to locate a fugitive from justice pursuant to 26 U.S.C. § 6103(i)(5).