"Disclosure" is defined in 26 U.S.C. § 6103(b)(8) as "the making
to any person in any manner whatever a return or return information." The
breadth of this definition invalidates a number of prior access procedures.
example, upon inquiry by the appropriate Division, IRS was formerly
under 26 U.S.C. § 6103(f) to indicate whether a named person did or did
file a return (i.e., notification of the existence of a return). Under 26
§ 6103 as amended, such notification would be a prohibited disclosure
the provisions of 26 U.S.C. § 6103(i)(2) were met. See S.Rep.
94-938, 94th Cong., 2d Sess., at 339, 342.|
Although the definition of disclosure does not appear to admit many
exceptions, the return to the supplier of information supplied to IRS
be one. Arguably, therefore, it is not a disclosure for IRS to return
records supplied by a United States Attorney to that United States Attorney,
provided that no supplementary tax material prepared by IRS is included.
Likewise, "disclosure" by the prosecutor of a return obtained pursuant to 26
U.S.C. § 6103(i)(1) to the taxpayer who filed the return with IRS would
appear to be prohibited because no "making known" of information is
[cited in Criminal Resource Manual 501; Criminal Resource Manual 512]