Disclosure Under 26 U.S.C. § 6103(i)(3)
This paragraph authorizes IRS initiated disclosure of return
information in carefully specified circumstances.|
IRS may disclose return information other than taxpayer return
information, i.e., 26 U.S.C. § 6103(i)(2) information, which indicates
a federal criminal law (not involving tax administration) has been violated
the head of the federal agency responsible for enforcing the law. The head
the agency may then disclose the information to officers and employees of
agency to the extent necessary to enforce the law.
If there is return information eligible for disclosure under the
criteria, the taxpayer's identity may also be disclosed. Disclosures under
subparagraph are limited by the restrictions in 26 U.S.C. §
6103(i)(6)(confidential informants; impairment of investigations).
this Manual at 511.
In practice all 26 U.S.C. § 6103(i)(3) disclosures are made to
Office of Enforcement Operations (OEO) as the designated representative of
Attorney General. OEO then refers the material, as appropriate, within the
Department of Justice (including Offices of the United States Attorneys).
however, the information should go to another agency (e.g., the Social
Administration), OEO must return it to IRS and request that IRS send it to
IRS is also authorized to disclose any return information to:
- Any federal or state law enforcement agency to the extent necessary to
apprise it of "circumstances involving an imminent danger of death or
injury to any individual"; see 26 U.S.C. § 6103(i)(3)(B)(i), and
- Any federal law enforcement agency to apprise it of "circumstances
the imminent flight of any individual from Federal prosecution." See
U.S.C. § 6103(i)(3)(B)(ii).
Disclosures for these two purposes are not limited by the
restrictions in 26 U.S.C. § 6103(i)(6)(confidential informants;
of investigations). See this Manual at
[cited in Criminal Resource Manual 505; Criminal Resource Manual 512]