Purpose: This IRM provides guidance on disclosures of information available to the public. IRM 11.3.9, Exempt Organizations, and IRM 11.3.10, Employee Plans Information, contain guidance on common disclosures of information available to the public.

Audience: These procedures apply to all IRS employees and contractors.

Policy Owner: The Director of Governmental Liaison, Disclosure and Safeguards (GLDS) is responsible for oversight of Disclosure policy.

Program Owner: The Disclosure office, under GLDS, is responsible for the Disclosure program and guidance. Each IRS organization is responsible for ensuring its employees are aware of and follow Servicewide Disclosure policy.

Primary Stakeholders:

Requests from and replies to national news media are to be coordinated with the Media Relations Branch.

Disclosure personnel will coordinate with the appropriate Media Relations Specialist. See IRM 11.1.1.10, Media Relations (National and Field Branches).

There may be instances where limited disclosures of return information to correct a misstatement of fact may be warranted.

These situations are rare and require disclosure approval by the IRS Commissioner and the Joint Committee on Taxation. These disclosures will be approved only if the misstatement will have a significant impact on tax administration. See IRC 6103(k)(3) and Delegation Order 11-2 (Rev.4), found in IRM 1.2.2.12.2, Authority to Permit Disclosure of Tax Information and to Permit Testimony or the Production of Documents.

The IRS should seek authorization to disclose only when a misstatement of fact can potentially instigate taxpayer noncompliance, cause a proliferation of taxpayer noncompliance, or impugns the integrity of the IRS.

Whenever IRS personnel become aware of any situation where a misstatement may warrant correction by the IRS through the disclosure of return information, they should contact their servicing Disclosure Manager for assistance.

The Office of Governmental Liaison, Disclosure and Safeguards (GLDS) is responsible for coordinating efforts to secure Joint Committee authorization. The Disclosure Manager is the initial contact point in the field. The Disclosure Manager will collect all necessary information from the field function requesting the disclosure and documentation as specified below and will forward it to the Disclosure Policy & Program Operations (PPO) Manager.

The Disclosure PPO Manager or his/her delegate will forward a request, through the Associate Director, Disclosure, to the GLDS Director, via memo, requesting Joint Committee approval to disclose return information to correct the misstatement of fact. Adequate supporting documentation (e.g., copies of articles containing the misstatement, reports by IRS personnel, transcripts of accounts, examination reports, work papers) will be attached. A courtesy copy should be shared with the local Disclosure staff that helped to prepare the package. See (5) above. If IRS business units wish to require management involvement at a higher level than the area level, they should establish additional procedures for this purpose.

The memo from the Disclosure PPO Manager to the Director GLDS should contain the following information:

After receipt of the request for disclosure from the referring office, the Office of Governmental Liaison, Disclosure and Safeguards will prepare a letter to the Chairman of the Joint Committee on Taxation for the Commissioner's signature. The letter must contain the information in IRM 11.3.11.3.1, Misstatement Made by the Taxpayer or IRM 11.3.11.3.2, Misstatements made by Third Parties below, depending on whether the taxpayer or a third party made the misstatement.

IRC 6103(m)(1) permits IRS (through the Secretary of the Treasury) to disclose taxpayer identity information to the press and other media for purposes of notifying persons entitled to undelivered tax refunds. Media Relations is the delegated official for making such disclosures. However, an annual listing is no longer created or published annually. Taxpayers seeking notice of refund issuance should be directed to the Where’s My Refund? application on IRS.gov.

If requests are received for IRS documents containing IRS employee names, refer to IRM 11.3.13.7.3, Personnel Records.

The United States Tax Court is a judicial body that is not a part of the IRS.

Tax Court closed case records are available for public inspection at:

As part of the process of writing new rules and regulations, or amending existing ones, Chief Counsel will invite comments from the public by placing a Notice of Proposed Rule Making in the Federal Register.

Under Treasury Regulation 26 CFR 601.702(d)(7), comments received are available to the public upon written request. See IRM 11.3.7.7, Requests for Inspection or for Copies of Comments Received in Response to Notices of Proposed Rulemaking and Other Solicitations for Public Comments.

IRC 6103(k)(1) provides for the public inspection of accepted offer-in-compromise. Treasury Regulation 26 CFR 301.7122-1(j) and the instructions for Form 656, Offer In Compromise, both refer to this provision.

Treasury Regulation 26 CFR 601.702(d)(8) requires that Form 7249, Offer Acceptance Report, for each accepted offer in compromise with respect to any liability for tax imposed by Title 26 will be available for inspection and copying. Any applicable Form 7249, Offer Acceptance Report will be available for one year from the date of execution. The inspection file will be maintained so that it is readily available for examination by the public. See IRM 5.8.8.9, Public Inspection File, for the complete closing accepted offers procedures.

Case histories prepared by the appropriate functions relating to the consideration of the offer are not open to inspection and may be disclosed only as permitted by other provisions of IRC 6103.

An inquiry regarding property subject to levy that has been seized from a specifically named person will be answered provided a notice of tax lien has been filed and a seizure warning notice or notice of sale has been posted. See Policy Statement 11-95 (formerly P-1-186) found in IRM 1.2.1, Servicewide Policy Statements

The name of a purchaser of personal property, along with the description of such property and the sale price, may be provided in the event of a sale, whether the sale was conducted by auction or the submission of sealed bids.

IRC 6103(k)(2) provides that if a notice of lien has been filed pursuant to IRC 6323(f), the amount of the outstanding balance secured by the lien may be disclosed to any person who furnishes satisfactory written evidence of his/her right in the property or intent to acquire a right in the property. See Delegation Order 11-2 (Rev. 4), found in IRM 1.2.2.12.2 Authority to Permit Disclosure of Tax Information and to Permit Testimony or the Production of Document, for the officials having the authority to disclose or authorize disclosure under IRC 6103(k)(2).

Disclosure of payoff information to an escrow agent, title company, or similar entity requires a taxpayer's consent under IRC 6103(c). See IRM 11.3.3, Disclosure to Designees and Practitioners, for further information. Consents can be written (e.g., Form 8821, Tax Information Authorization) or oral (see Treasury Regulation 26 CFR 301.6103(c)-1(c)). Escrow agents and title companies are agents for disbursing funds consisting of the purchaser's earnest money down payment and the proceeds of a loan. This role does not qualify them as a person paying the tax liability because they are not the source of the funds nor can they direct payment of funds. In addition, they do not acquire an interest in the property subject to sale. See IRM 11.3.11.10.1, Explanation of Terms below.

The IRS has determined that if a Notice of Federal Tax Lien has been filed for multiple periods but Form 2848, Power of Attorney and Declaration of Representative, has been prepared for only some of the periods, the full related tax information from the lien (or Collection due process notice) without redactions for non-covered periods can be made to the representative. If the representative wishes to further discuss the non-covered periods, a revised/new Form 2848 must be filed. Where Form 8821, Tax Information Authorization,(or equivalent) is involved, the same disclosure requirements discussed above for Form 2848 appointees apply to the Form 8821 designee when necessary to resolve a federal tax matter.

A situation may occur where the person requesting the outstanding balance does not have nor intend to obtain a right in the property subject to a lien but expresses a desire to make a payment toward the outstanding liability. In such cases, the outstanding balance owed may be disclosed to that individual under IRC 6103(k)(6) if they demonstrate the willingness and the means to pay. This also applies to analogous balance due accounts where no lien has been filed. If the requester does not intend to fully pay the account, and it is otherwise unnecessary to disclose the actual balance due, then the balance due should not be disclosed. No other tax information about the account can be disclosed (except for publicly available tax information, addressed in IRM 11.3.11.12, Information Which Has Become Public Record ). Because IRC 6103(k)(6) is a discretionary provision, IRS functions may set their own specific criteria for making these disclosures or prohibiting them completely, within the context of program administration.

The addresses of taxpayers are return information and can only be disclosed in a manner authorized by the Internal Revenue Code.

In circumstances where a humane purpose may be served, the IRS may forward a letter for the requester. Requesters may include federal, state and local government agencies (See Policy Statement 11-96, found in IRM 1.2.1.11.11, Policy Statement 11-96 (Formerly P-1-187), Forwarding letters for private individuals, organizations or corporations and Federal, state and local government agencies without disclosure of address, and Revenue Procedure 2012-35.) Letters to be forwarded should be sent to the following address:

Under these procedures, the IRS cannot provide the requester with information concerning the results of its efforts, to do so would violate IRC 6103.

It is IRS policy not to forward letters that serve to seek reparation for obligations due the requester or for court processing services. (See Policy Statement 11-96, found in IRM 1.2.1.11.11, Policy Statement 11-96 (Formerly P-1-187), Forwarding letters for private individuals, organizations or corporations and Federal, state and local government agencies without disclosure of address).

The receiving office will decide if the request meets the humane purpose criteria.

No provision of the Internal Revenue Code expressly permits the disclosure of tax data solely on the basis that the information has become a matter of public record during any judicial or administrative proceeding or activity pertaining to tax administration.

However, IRS policy permits and encourages press releases and responses to media inquiries regarding enforcement activities that have become a matter of public record. See Policy Statement 11-94 and Policy Statement 11-95, found in IRM 1.2.1, Servicewide Policy Statements.

The IRS has consistently argued that tax information placed in the public record in connection with tax administration is no longer confidential and cannot be "disclosed" within the meaning of IRC 6103(b)(8) if the IRS has already made such information known in public records during tax administration activities.

The absence of express statutory authority for the disclosure of such information has generated conflicting judicial opinions as to whether IRC 6103 prohibits such disclosure.

Considering the inconsistency in the positions adopted by circuit courts of appeal, caution should be exercised before using the public record exception as a basis for the release of otherwise confidential tax information.

IRS personnel should consult with Office of Governmental Liaison, Disclosure and Safeguards or Chief Counsel regarding any questions they may have about the relevance or application of the public record exception, on a case-by-case basis, prior to disclosing information based on the public record exception.

Great care should be exercised when determining if tax information has actually become a matter of public record, as information supplemental to that which has become public remains subject to the confidentiality provisions.

Before releasing information from a document that has become part of the public record, IRS employees should verify that the information conforms in all respects to what was made public. The source and attribution rules should be followed; i.e., obtain the document from the public source and attribute the released information to the sourced document.

Information made public by a taxpayer or third party that is identical to returns or return information possessed by the IRS does not affect the confidentiality of such returns or return information.

The IRS cannot use return information to confirm information made public by any other party unless specifically authorized to do so by IRC 6103.

Statistical information and other compilations of tax data can be released if the tax information does not directly or indirectly identify and cannot be associated to a particular taxpayer.

The Director of Research, Applied Analytics and Statistics (RAAS) will determine whether or not to conduct a special statistical study or compilation in consultation with the heads of the responsible IRS offices and, when Statistics of Income resources are involved, with the Director of Treasury’s Office of Tax Analysis.

IRC 6108(b) authorizes the performances of such studies.

Procedures for requesting these studies are found in Revenue Procedure 2006-36.

Requests received from the public or other agencies for these types of studies should be forwarded to RAAS.