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Criminal Resource Manual

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Criminal Resource Manual
CRM 500-999

511. Restrictions on Disclosures, 26 U.S.C. 6103(i)(6)

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 "would identify a confidential informant or seriously impair a civil or criminal tax investigation." In the case of an application for a court order under either 26 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 require any action by applicants or requesters.

The exception to their application is an IRS-initiated disclosure under 26 U.S.C. § 6103(i)(3)(B) to prevent death, physical injury, or flight to avoid federal prosecution.

[cited in Criminal Resource Manual 506; Criminal Resource Manual 507; Criminal Resource Manual 508; Criminal Resource Manual 510]