Restrictions on Disclosures, 26 U.S.C. §
This paragraph prohibits IRS from making all but one disclosure
described in this Manual at 506 through 510 if a determination is made that disclosure
identify a confidential informant or seriously impair a civil or criminal
investigation." In the case of an application for a court order under
U.S.C. § 6103(i)(1) or (i)(5), IRS must certify the making of this
determination to the court.|
These restrictions are administered solely by IRS; they do not
any action by applicants or requesters.
The exception to their application is an IRS-initiated disclosure
26 U.S.C. § 6103(i)(3)(B) to prevent death, physical injury, or flight
avoid federal prosecution.
[cited in Criminal Resource Manual 506; Criminal Resource Manual 507; Criminal Resource Manual 508; Criminal Resource Manual 510]