Disclosure to Locate Fugitives from Justice Under 26
Any official who may authorize an application to a district judge
magistrate-judge under 26 U.S.C. § 6103(i)(1) (see this Manual at 506) may also authorize one under
(i)(5) for the disclosure of returns and return information to the extent
necessary to locate a fugitive. The advantage of proceeding under
(i)(5), when appropriate, rather than 26 U.S.C. § 6103(i)(1) is that
required to justify granting the application. Applicants must establish
- A federal arrest warrant for commission of a federal felony has been
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
will further efforts to locate the taxpayer.
It should be noted that this paragraph authorizes disclosure only
returns and return information of the individual who is a fugitive.
Disclosures under this paragraph are limited by the restrictions in
U.S.C. § 6103(i)(6)(confidential informants; impairment of
See this Manual at 511.
See this Manual at 520 for sample
application to be used when requesting returns and return information to
a fugitive from justice pursuant to 26 U.S.C. § 6103(i)(5).
[cited in Criminal Resource Manual 505; Criminal Resource Manual 511]