AccessibilitySkip to Top NavigationSkip to Main ContentHome  |  Contact IRS  |  About IRS  |  Site Map  |  Español  |  Help  

Part 11. Communications and Liaison

Chapter 3. Disclosure of Official Information

Section 34. Disclosure for Nontax Criminal Violations

11.3.34  Disclosure for Nontax Criminal Violations

11.3.34.1  (05-24-2005)
Purpose

  1. This section describes procedures for IRS and Chief Counsel employees who observe a nontax crime during official duty hours or in their official capacities and receive information relating to a nontax crime. This section does not describe procedures for disclosing confidential tax information in connection with nontax crimes. See IRM 11.3.28, Disclosure to Federal Agencies for Administration of Noncriminal Laws, for procedures regarding these issues.

  2. The facts about the crime may be disclosed to Federal, State or local law enforcement officials having jurisdiction over the violation.

    Caution:

    Information related to or extracted from confidential tax information cannot be disclosed.

  3. These procedures apply to any nontax crime regardless of its nature (purse snatching, homicide, etc.) or its category (misdemeanor or felony).

  4. Information provided by a taxpayer under investigation or examination, or by a third party witness in the investigation, etc., generally falls within the category of confidential tax information and cannot be disclosed.

  5. However, the taxpayer or witness may provide information concerning a nontax crime which is irrelevant to the tax case under investigation and does not involve the tax affairs of any other individual. Such information would not constitute confidential tax information as defined in IRC 6103(b)(2). Under these circumstances, the details of the crime may be disclosed to Federal, State or local authorities under the procedures in this section.

    Caution:

    Extreme caution should be exercised in any such situation to insure that no confidential tax information is released. This includes identifying a taxpayer as being under investigation. No disclosures should be made without the guidance of the disclosure officer or higher official, as appropriate.

  6. These procedures do not permit employees to furnish testimony, affidavits, or other assistance to law enforcement authorities without prior approval from the appropriate IRS official in accordance with IRM 11.3.35, Requests and Demands for Testimony and Production of Documents, and Delegation Order 11-2.

    Reminder:

    As noted above, for procedures governing disclosure of confidential tax information to Federal agencies for administration of nontax Federal criminal laws, see IRM 11.3.28.

11.3.34.2  (05-24-2005)
Procedures for Release of Information Regarding a Nontax Crime

  1. When any non-supervisory employee learns of a nontax crime that is not related to confidential tax information, or otherwise protected from disclosure (see IRM 11.3.34.4 below), the employee should immediately advise his/her supervisor.

  2. If the supervisor is satisfied that the information the employee wishes to disclose is not confidential tax information, complies with the instructions in this section, and approves the disclosure, the employee should promptly furnish the appropriate Federal, State or local law enforcement authorities the facts which are considered essential for immediate investigation.

  3. Supervisory employees may release such information to the appropriate law enforcement official on their own authority.

  4. When information is disclosed pursuant to this section, a memorandum must be prepared describing;

    1. All the facts disclosed;

    2. The circumstances under which the information was acquired; and

    3. Other facts bearing on the matter.

  5. Memorandums will be submitted through functional channels to the field disclosure officer, as appropriate.

    Note:

    Headquarters personnel will forward their memorandums to the Director, Disclosure, GLD.

  6. The disclosure staff will review each report to ensure that no information has been disclosed, and that the disclosure otherwise conforms with this section.

  7. Where necessary, the disclosure officer will take corrective action to prevent future incidents of unauthorized disclosures or clarify other areas of confusion that may exist.

11.3.34.3  (05-24-2005)
Expedite Procedures in Emergency Situations

  1. When an employee receives information concerning a threat to an individual's life or safety (including suicide threats), the employee may, without seeking supervisory approval, immediately provide the information concerning the threat to the appropriate Federal, State or local authorities (including a local suicide prevention bureau), as long as no information protected by IRC 6103 or the Privacy Act is involved. A suicide threat, by itself, is not considered protected information. However, the circumstances leading to the threat and entity information taken from official sources would be protected.

  2. Additionally, should Federal, State or local authorities request information to prevent crimes involving a threat to an individual's life, the employee may provide non-protected information (i.e., information not protected by IRC 6103 or the Privacy Act) about the threat without prior approval.

  3. If an employee is concerned that such disclosure may involve confidential tax information or information protected by the Privacy Act, the disclosure officer should be contacted immediately for guidance.

  4. Supervisory approval is not required when a nontax crime is witnessed by an employee while on official business. The employee may immediately report observations of the crime to the appropriate authorities. However, the employee may not reveal the nature of his/her business when the crime was observed, nor disclose any other confidential tax information or information protected by the Privacy Act.

  5. A memorandum reporting the disclosure should be prepared immediately and routed through appropriate channels as described in IRM 11.3.34.2 above.

11.3.34.3.1  (05-24-2005)
Threats Against the President and Certain Other Government Officials

  1. The U.S. Secret Service is responsible for protecting the President, certain other Government officials, and other public figures. These include:

    1. The President's immediate family;

    2. The President-elect;

    3. The Vice President or other officer next in line for succession to the Presidency;

    4. Former Presidents;

    5. The wife, widow, and minor children of former Presidents;

    6. Presidential and Vice-Presidential candidates; and

    7. Visiting heads of foreign states or foreign governments.

  2. When an employee receives information which is not protected by IRC 6103 or the Privacy Act during an official contact (e.g., during the preparation of a tax return in an IRS office), which indicates a potential threat to the health or safety of any individual in (1) above, the information together with the name and address of the taxpayer, should be reported immediately by telephone to the local Secret Service field office.

  3. In emergency situations, threats made by a taxpayer during an official contact (e.g., during the preparation of a tax return in an IRS office, or written statements contained on the tax return), and involve imminent danger of death or physical injury against the life and safety of any individual in (1) above, should be reported immediately by telephone to the Disclosure Officer, IRS supervisor, or Special Agent, CI.

    1. The Disclosure Officer or other receiving office will contact the appropriate Service official for consultation and disclosure authorization, as necessary.

    2. In situations involving imminent danger of death or physical injury, special agents are the only non-supervisors who have the authority to make an immediate determination and subsequent disclosure.

      Note:

      IRC 6103(i)(3)(B) permits disclosure, in emergency instances, of taxpayer return information, as well as return information (other than taxpayer return information) See IRM 11.3.28.9, Disclosure in Emergency Situations, for further discussion.

11.3.34.4  (05-24-2005)
Disclosure Limitations

  1. This section does not permit disclosure of:

    1. Any confidential tax information;

    2. Trade secrets, processes, operations, style of work, or apparatus; or the identity, confidential statistical data, amount or source of income, profits, losses or expenditures of any person, firm, partnership, corporation or association;

    3. Information which directly or indirectly reveals the identity of a confidential informant;

    4. Information protected by the Privacy Act; or

    5. Other statutorily protected information.

11.3.34.5  (05-24-2005)
Permissible Disclosures

  1. Identity information may be disclosed only if it is associated with commission of the nontax violation, and is not derived from confidential tax information, or otherwise protected source.

  2. The fact that an employee was at a particular place on a matter of official business is not considered protected information. The nature of the IRS employee's official business at the location is protected, however, and should not be disclosed. See IRM 11.3.34.5.3 below, for examples.

11.3.34.5.1  (05-24-2005)
Unsolicited Information Not Relating to an Open or Closed Tax Investigation

  1. The following are examples of unsolicited information not relating to an open or closed tax investigation:

    1. An agent receives a letter which states that A has committed a murder. The letter may also contain confidential tax information. If the facts about the nontax crime can be separated from the confidential tax information, the facts about the crime can be disclosed.

    2. An IRS employee is given a tip regarding the current whereabouts of a fugitive from law enforcement authorities. The fugitive's location may be disclosed to appropriate authorities without disclosing either the fact of investigation or the fugitive's connection with the investigation. See IRM 11.3.28.9.

11.3.34.5.2  (05-24-2005)
Information Unrelated to, but Received During a Tax Investigation

  1. The following are examples of information unrelated to, but received during a tax investigation:

    1. During a tax investigation, a special agent interviews a jailed convict as a third party witness. In the interview the convict threatens to kill a former associate in crime and an informer. Shortly thereafter, the convict escapes. The special agent, hearing of the escape, may disclose the threats, but may not disclose any other case related information obtained during the interview.

    2. A person who has furnished a special agent information about tax violations witnesses a murder. The person tells the agent and furnishes some details about the individual involved. The informant insists on not being identified to the police. The agent should convey the murder information to the local police without naming the informant. If legal action to compel disclosure is imminent, the employee should contact the disclosure officer for necessary coordination with Chief Counsel.

    3. An informant furnishes a special agent with confidential tax information about possible tax violations. During questioning, the special agent learns of the informant's mental background and instability. Later, a Secret Service Agent aware of the informant's identity, advises the IRS special agent that the informant has threatened the life of the President and requests immediate disclosure of any information about the informant. The special agent may convey an opinion about the informant's mental stability. Also, notes concerning the informant's mental stability can be disclosed to the Secret Service to the extent they do not consist of any confidential tax information. See IRM 11.3.28.9 for disclosure of confidential tax information if the situation involves the imminent danger of death or physical injury to any individual.

    4. While being interviewed by a special agent concerning her husband's income from an illegal drug operation, the wife of the taxpayer informs the special agent that she observed the shooting of a shopkeeper by two assailants who were attempting to rob the shopkeeper's grocery store. The observation occurred while the taxpayer and his wife were en route by automobile to pick up a shipment of drugs. The wife provides the special agent with details concerning the shooting and gives a description of the two assailants. Since this information is irrelevant to the tax case and has no bearing on the tax affairs of the taxpayer and his wife, or any other taxpayer, the information is considered to be nontax information. The details of the robbery/shooting may be relayed to the local authorities. However, the taxpayer and his wife should not be identified as the subjects of a tax investigation and no information should be given which would be considered confidential tax information, such as their address, without their consent or is independently corroborated information that is the same as confidential tax information.

    5. While executing a search warrant relative to a tax case, a special agent notices what appears to be bloodstains on a couch. The taxpayer whose premises are being searched, per recent news reports, is under investigation by the local police for the killing of a spouse. The couch is unrelated to the basis for the search—to seize books and records relating to financial transactions. The special agent with supervisory approval, and assuming no emergency is involved, may disclose the fact of the bloodstained couch and its location to the local police.

      Note:

      If, in the facts above, the taxpayer was being investigated for child pornography or was a known pedophile, as opposed to being investigated for murder, and computers seized during the execution of the search warrant are found to contain information that indicates criminal child pornography activity, such information could not be disclosed under IRM 11.3.34, since such information is inextricably part of the IRC 6103(b) computer records which were seized to establish tax violations. While the provisions of IRM 11.3.34 are not in play, consideration of a referral under IRM 11.3.28 and IRC 6103(i)(3) may be warranted.

11.3.34.5.3  (11-30-2001)
Crimes Witnessed While on Official Business

  1. In both examples below, the facts about the crime may be disclosed to local police, but with no explanation of the employee's activities, except that the employee was on official business.

    1. An employee witnesses a crime while on the way to see a taxpayer.

    2. An employee is examining books and records in a taxpayer's place of business when a holdup occurs.


More Internal Revenue Manual