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Criminal Resource Manual

Criminal Resource Manual
CRM 500-999

508. 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 that a federal criminal law (not involving tax administration) has been violated to the head of the federal agency responsible for enforcing the law. The head of the agency may then disclose the information to officers and employees of the agency to the extent necessary to enforce the law.

If there is return information eligible for disclosure under the above criteria, the taxpayer's identity may also be disclosed. Disclosures under this subparagraph are limited by the restrictions in 26 U.S.C. §  6103(i)(6)(confidential informants; impairment of investigations). See this Manual at 511.

In practice all 26 U.S.C. § 6103(i)(3) disclosures are made to the Office of Enforcement Operations (OEO) as the designated representative of the Attorney General. OEO then refers the material, as appropriate, within the Department of Justice (including Offices of the United States Attorneys). If, however, the information should go to another agency (e.g., the Social Security Administration), OEO must return it to IRS and request that IRS send it to the designated agency.

IRS is also authorized to disclose any return information to:

  1. Any federal or state law enforcement agency to the extent necessary to apprise it of "circumstances involving an imminent danger of death or physical injury to any individual"; see 26 U.S.C. § 6103(i)(3)(B)(i), and
  2. Any federal law enforcement agency to apprise it of "circumstances involving the imminent flight of any individual from Federal prosecution." See 26 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; impairment of investigations). See this Manual at 511.

[cited in Criminal Resource Manual 505; Criminal Resource Manual 512]