11.3.29  Disclosure to Federal Agencies for Administration of Nontax Laws

11.3.29.1  (09-01-2009)
Authority for Disclosure

  1. Various IRC §6103 provisions permit disclosure of returns and return information to Federal agencies for administering certain nontax Federal civil statutes.

  2. This section discusses the specifics of processing requests under these provisions for nontax civil use as authorized by:

    1. IRC §6103(j)(1), (2), (3), (5), and (6)

    2. IRC §6103(l)(1), (2), (3), (5), (10), (12), (13), (14), (15), (16), (17), (18), (19), and (20)

    3. IRC §6103(m)(2), (3), (4), (5), (6) and (7)

    4. IRC §6103(o)(1)

11.3.29.2  (09-01-2009)
Statistical Uses by Departments of Commerce and Treasury

  1. IRC §6103(j) allows for disclosure of returns and return information to the:

    1. Bureau of Census (Department of Commerce)

    2. Bureau of Economic Analysis (Department of Commerce)

    3. Department of Treasury

    4. Department of Agriculture

    5. Congressional Budget Office (through the Social Security Administration)

    for preparing various statistical studies and other related uses defined in the statute.

  2. Requests for or inquiries about disclosures under IRC §6103(j) should be referred to the Director, Statistics of Income Division (SOI) at Headquarters.

  3. These disclosures, made by SOI, are subject to the accounting requirement of IRC 6103(p)(3) and recipient agencies are subject to safeguard provisions.

11.3.29.3  (09-01-2009)
Administration of the Social Security Act - Social Security Administration

  1. IRC §6103(l)(1)(A) allows disclosure of certain returns and return information upon written request from authorized individuals of the Social Security Administration relating to the following:

    1. Tax on Self Employment Income (Chapter 2, IRC)

    2. Federal Insurance Contributions Act (FICA) taxes (Chapter 21, IRC)

    3. Collection of Income Tax at Source on Wages (Chapter 24, IRC)

      This information is used by the SSA for the purpose of administering the Social Security Act.

    Note:

    See IRM Exhibit 11.3.29-1 for Social Security Administration officials authorized to request information under IRC §6103(l)(1)(A).

  2. Documents that may be disclosed under this provision include, but are not limited to the following:

    1. Schedule C, Form 1040, Profit (or Loss) from Business or Profession

    2. Schedule E, Form 1040, Supplemental Income Schedule-Part II, Income or Loss from Partnerships

    3. Schedule F, Form 1040, Farm Income and Expenses

    4. Schedule SE, Form 1040, Self-Employment Tax

    5. Form 1065, U.S. Return of Partnership Income

    6. Form 941, Employer’s Quarterly Federal Tax Return

    7. Form 942, Employer’s Quarterly Tax Return for Household Employees, or portions of Schedule H, Form 1040, Household Employment Taxes

    8. Form 943, Employer’s Annual Tax Return for Agricultural Employees

    9. Form W-2, Wage and Tax Statement

      Caution:

      Disclosure must be limited to those portions of the Form W-2 relating to IRC Chapters 21 and 24 of the IRC. This is important as the Form W-2 contains information relating to Chapters other than 21 and 24 of the IRC.

    10. Return information related to the tax returns or information returns listed above

  3. Other returns and return information that cannot be disclosed pursuant to IRC 6103(l)(1)(A) may be disclosed pursuant to IRC §6103(c) or IRC §6103(e).

    Example:

    A request by an official of the SSA for a copy of page 1 of Form 1040 to establish the entitlement of an illegitimate child of a deceased taxpayer to Social Security benefits would have to include written authorization signed by a party having a material interest as described in IRC §6103(e). See IRM 11.3.2, Disclosure to Persons with a Material Interest, and 11.3.3, Disclosure to Designees and Practitioners, for a discussion of IRC §6103(c) and (e) disclosures.

  4. HQ Disclosure has specific instructions and guidelines for responding to Social Security offices submitting written ad hoc 6103(l)(1)(A) requests. Those guidelines must be followed to ensure that only information permitted by IRC §6103 is released. The guidelines are found at the following link: http://mysbse.web.irs.gov/CLD/GLD/Disclosure/Office/Awareness/PPT/9226.aspx.

  5. The IRS personnel making disclosures to officers and employees of the Social Security Administration under IRC §6103(l)(1) should caution the recipients about the penalty and civil damage provisions of IRC §§7213, 7213A, 7431, and 18 USC §1905 regarding unauthorized disclosures and inspections.

11.3.29.3.1  (05-27-2005)
Section 1131 of the Social Security Act

  1. IRC 6103(l)(1)(B) allows disclosure of pension, profit-sharing, and stock bonus plan return information (as described in IRC §6057(d)) to the SSA for use in administering section 1131 of the Social Security Act.

  2. TEGE Employee Plans is authorized to release this information to the SSA. See Exhibit 11.3.29-1 for lists of Social Security Administration officials authorized to request information under IRC §6103(l)(1)(B).

  3. These disclosures do not require an accounting, but the SSA is subject to safeguard provisions.

11.3.29.3.2  (09-01-2009)
Disclosure of Information Returns to Social Security Administration

  1. IRC §6103(l)(5) allows disclosure of information returns to the Social Security Administration (under an agreement between the Commissioner of the Internal Revenue Service and the Commissioner of the Social Security Administration ) for the purpose of the following:

    1. Carrying out an effective return processing program

    2. Administering the Combined Annual Wage Reporting (CAWR) Program or

    3. Providing information regarding the mortality status of individuals for epidemiological and similar research

  2. Information returns that may be disclosed under IRC §6103(l)(5) are:

    1. Form W-2, Wage and Tax Statement

    2. Form W-3, Transmittal of Wage and Tax Statement and

    3. Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.

    Note:

    The above listed information returns may be filed either as a paper or electronic document or submitted on magnetic tape media.

    Note:

    Section 232 of the Social Security Act (42 U.S.C. 432) specifies that, notwithstanding IRC §6103(a), such documents as necessary for CAWR processing will be made available to the SSA. This allows the disclosure of other information agreed upon as being necessary for purposes of such processing and as listed in the Internal Revenue Service/Social Security Administration CAWR Agreement.

    Caution:

    That provision does not allow the SSA to use the tax information they receive for purposes consistent with other IRC provisions, such as using address information provided under IRC §6103(m)(7) for CAWR purposes, unless that item or use is specifically listed or allowed in the CAWR agreement.

  3. Correspondence or inquiries about the CAWR Program should be forwarded to the Chief, Data Services, Governmental Liaison and Disclosure, who may coordinate with the Campus Compliance function in SB/SE. Disclosure questions about IRC §6103(l)(5) should be addressed to Chief, Disclosure in the Headquarters Governmental Liaison and Disclosure office.

  4. Accountings are not required, but the SSA must safeguard the information pursuant to IRC §6103(p)(4).

    Note:

    The SSA is allowed to make disclosures of earnings records, considered tax information, to the requesting taxpayer and his/her representative (per IRC 6103(e)). The IRS has given that authority to the SSA pursuant to IRC §6103(p)(2)(B).

11.3.29.3.3  (09-01-2009)
Determining Medicare Secondary Payer Situations

  1. IRC §6103(l)(12)(A) requires the disclosure of certain taxpayer identity and filing status information to the Commissioner of Social Security relating to whether a Medicare beneficiary was a married individual. The Martinsburg Computing Center discloses this information from the Individual Master File (IMF). The Office of Governmental Liaison and Disclosure (Chief, Data Services) coordinates these disclosures under a reimbursable agreement. These disclosures are subject to the safeguards provisions of IRC §6103(p)(4) and the Computer Matching Act provisions of the Privacy Act.

  2. IRC §6103(l)(12)(B) requires the disclosure of certain employment related information to Centers for Medicare and Medicaid Services (CMS). Disclosure of this information is made by the Social Security Administration from the Master Earnings File (MEF) using the information received from the IRS under IRC §6103(1)(12)(A). Disclosures are made by the SSA using their MEF information that includes IRC §6103(l)(12)(A) information provided by the IRS. The information is disclosed only for the purpose of, and to the extent necessary in, determining the extent to which any Medicare beneficiary has group health plan coverage.

  3. The intent of IRC §6103(l)(12)(B) is to provide CMS with information to ensure that Medicare is not paying benefits as primary insurer when it is actually the secondary insurer.

  4. Disclosures made by the SSA under IRC §6103(l)(12)(B) are not subject to accountings, but CMS and any agent or contractor to whom this information is disclosed are subject to safeguards.

11.3.29.3.4  (05-27-2005)
Social Security Account Statement

  1. Under IRC §6103(m)(7), the IRS may, upon written request by the Commissioner of the SSA, disclose the mailing address of any taxpayer who is entitled to receive a social security account statement pursuant to section 1143(c) of the Social Security Act.

  2. The SSA may use this mailing address information only for the purpose of mailing Social Security account statements.

  3. Chief, Data Services coordinates disclosures to the SSA under this provision using the Taxpayer Address Request program (TAR).

  4. Disclosures are not required to be accounted for and safeguards will apply only if the SSA uses agents or contractors in processing Social Security account statements containing the IRS address information.

11.3.29.4  (09-01-2009)
Administration of the Railroad Retirement Act - Railroad Retirement Board

  1. IRC §6103(l)(1)(C) allows Railroad Retirement Tax Act returns and return information to be disclosed to the Railroad Retirement Board (RRB) to assist with its administration of the Railroad Retirement Act.

  2. The following records are routinely submitted to the RRB and may be periodically reviewed based on agreement between the IRS and the RRB:

    1. Copies of original and amended Forms CT-1, Employer's Annual Railroad Retirement Tax Return and CT-2, Employee Representative's Quarterly Railroad Tax Return

    2. Copies of Form 4668, Employment Tax Examination Changes Report, used to record adjustments to Railroad Retirement Tax returns

    3. Copies of Railroad Retirement Tax audit assessments of rail employers

    4. Copies of litigation reports pertaining to rail employers

  3. Subject to written agreement, the IRS may provide the RRB the following information on credits (deposits) and debits to the RRB’s Accounts:

    1. Type of railroad retirement tax to which the credit/debit relates

    2. Taxpayer to which the credit/debit relates

    3. Date of credit/debit

    4. Tax year to which the credit/debit relates

  4. On a quarterly and annual basis, the IRS shall provide the RRB with a summary of the information listed in (3) above. The above information shall be sent to the following:

    Chief Financial Officer
    Railroad Retirement Board
    844 Rush Street
    Chicago, IL 60611

  5. The RRB can make ad hoc requests for returns and return information under IRC §6103(l)(1)(C) in response to a written request signed by the Chief Financial Officer, RRB.

  6. The request should include:

    1. Name and address of the taxpayer

    2. Taxpayer identification number (if available)

    3. Taxable period(s) covered by the return(s) or return information

    4. A reasonable description of the tax information desired

    5. The specific reasons the information is needed

    6. How the information will be used

    7. Name and title of the official designated to inspect or receive copies of the material

  7. Letter rulings, technical advice memorandums, and legal opinions involving railroad retirement taxes also may be disclosed upon request of the RRB’s General Counsel or the Chief Financial Officer. Such requests will be made by subject and need not include identification of a specific taxpayer.

    Note:

    These documents are under the jurisdiction of Chief Counsel which should be contacted to coordinate the release if requested on an ad hoc basis. The RRB is routinely provided this information through a written agreement that should limit any possibility of an ad hoc request being submitted.

  8. Returns and return information pertaining to railroad retirement taxes may not be disclosed to the Railroad Retirement Board for administration of the Railroad Unemployment Insurance Act.

  9. The IRS personnel making disclosures to officers and employees of the Railroad Retirement Board under IRC §6103(l)(1) should caution the recipients about the penalty and civil damage provisions of IRC §§7213, 7213A, and 7431 regarding unauthorized inspections and disclosures.

  10. Disclosures are not accounted for, but the RRB is subject to safeguard provisions of IRC §6103(p)(4).

11.3.29.5  (09-01-2009)
Disclosures to the Department of Labor (DOL) and Pension Benefit Guaranty Corporation (PBGC) for Administration of the Employee Retirement Income Security Act (ERISA)

  1. IRC§6103(l)(2) allows disclosures of returns and return information as described in Treasury Regulations §§301.6103(l)(2)-1 through -3 to the DOL and PBGC for their use in administering Titles I and IV of ERISA.

  2. Headquarters Disclosure receives annual requests from the DOL and PBGC requesting specific tax information for this purpose. Headquarters Disclosure is responsible for reviewing the request to ensure that the information requested complies with the regulations. Headquarters Disclosure is also responsible for securing the approval of the appropriate delegated official for release of the tax information.

  3. After obtaining approval, Headquarters Disclosure sends copies of the approval letter to the agencies and to the Director, TEGE Employee Plans.

  4. TEGE Employee Plans discloses tax information to the DOL and PBGC, consistent with the terms of approval.

  5. The DOL and PBGC may make additional specific requests for additional tax information using a sample letter maintained by TEGE. These requests must relate to returns or return information that:

    1. Are automatically provided to the DOL or PBCG as described in section 301.6103(l)(2)-3(b)(1) of the regulations or

    2. Are not automatically provided but will be used solely in the administration of Titles I and IV of ERISA

  6. A proper request from the DOL and the PBGC for additional returns and return information must include:

    1. A written request sent to the TEGE Employee Plans, Classification Office

    2. The signature of the Assistant Secretary for Pension and Welfare Benefits of the DOL or the Executive Director of the PBGC or his/her delegate

    3. The identity of the taxpayer

    4. A description of the returns or return information requested to be disclosed

    5. A statement describing why the returns or return information is needed to administer Title I or IV of ERISA and

    6. A designation by title of the officers and employees of the DOL or PBGC to whom disclosure will be made

    Note:

    If the request is imperfect or lacking required information, the requesting official will be notified of the reasons why the request is being rejected.

  7. TEGE Managers responsible for ERISA matters are authorized by Delegation Order 11-2 to approve release of tax information upon specific request. That authority involves ensuring that the information requested is needed to administer ERISA, and withholding any information that is not, and determining if release would seriously impair a civil or criminal investigation. Disclosure offices may be contacted to help determine if an impairment situation exists. TEGE is responsible for completing required accountings for all disclosures and the recipient agencies are subject to safeguard requirements.

    Note:

    Although Delegation Order 11-2 also gives Disclosure Managers the authority to approve release of tax information to the DOL or PBGC upon specific request, operationally TEGE makes these disclosures and any requests routed to Disclosure should be forwarded to TEGE Employee Plans. Disclosures to PBGC are limited to defined benefit plans; therefore, the IRS may furnish only specified items to PBGC.

  8. The DOL may also submit a written request for returns and return information to properly carry out any consultation between DOL and Treasury as required by sections 3002, 3003, and 3004 of ERISA. See Treasury Regulation §301.6103(l)(2)-3(d).

  9. The DOL and PBGC can also be provided any information that is publicly available under IRC §6104. The procedures for requesting these additional returns and return information are fully explained in Treasury Regulation §301.6103(l)(2)-3(b)(3) and IRM 4.71.1 and 4.75.21.

11.3.29.6  (09-01-2009)
Disclosure of Tax Delinquent Account Status Indicator - Federal Loan Program

  1. IRC §6103(l)(3) permits disclosure of tax delinquent account (TDA) information to the head of a Federal agency administering a Federal loan program.

  2. A listing of loan programs authorized by the Director, Office of Management and Budget, was published in the Federal Register (47 F.R. 57595 (1982)).

  3. IRC §6103(l)(3) disclosures are subject to the following limitations:

    1. Only the TDA status indicator as shown on Integrated Data Retrieval System (IDRS) command code TXMOD may be disclosed

    2. Disclosures will be made only to the head of the agency

    3. This information can be used solely for the purpose of determining the credit worthiness of a loan applicant

    4. Disclosures can be made only when the requesting agency is administering an included Federal loan program.

  4. A request under IRC §6103(l)(3) must:

    1. Be in writing and signed by the head of the agency. If signed by a designee, it must be accompanied by documentation showing that the designee has been delegated the authority to manage the included loan program or has responsibility for administering the agency’s fiscal functions, including activities involving the pre-screening of loan applicants

    2. Cite IRC §6103(l)(3) as the statutory authority for the disclosure

    3. Cite the specific statute and section that provides for the included Federal loan program

    4. Identify the taxpayer by name and taxpayer identification number and

    5. State that the information will be used solely for the purpose of determining the credit worthiness of the applicant for the loan

    Note:

    The requirement to identify the taxpayer by name and taxpayer identification number in (d) above will not apply to an initial request to participate in the volume disclosure program under a reimbursable agreement discussed in (5) below.

  5. Requests under IRC §6103(l)(3) for volume disclosures, involving 100 or more items, are processed on a cost reimbursable basis. Written applications from agencies seeking to enter into a reimbursable agreement with the IRS for data under this program should be submitted to the Director, Office of Governmental Liaison and Disclosure, and are negotiated by the Chief, Data Services.

  6. Requests for disclosure under IRC §6103(l)(3) involving less than 100 items should be submitted to the Disclosure office servicing the area where the requester is located. Any such request that is received by Headquarters may be transferred to the appropriate Disclosure office. Disclosure offices working valid requests will conduct IDRS research of the IRS master file to obtain the TDA status and respond to the requester.

  7. A TDA status indicator is considered to exist when at least one tax account has, on IDRS command code TXMOD, any of the following:

    1. Open account with status codes 22, 24, or 26

    2. Status code 22, 24, or 26 with closing codes of 24-32, 90, or 93 or

    3. Status code 60

  8. Disclosures under IRC §6103(l)(3) must be authorized by Disclosure Managers or the Chief, Disclosure. Disclosures must be accounted for and agencies are subject to safeguards.

    Note:

    The authority delegated in Delegation Order 11-2 does not include the authority to enter into a contractual agreement, which is contained in Delegation Order 100 (or successor order).

11.3.29.7  (09-01-2009)
Disclosure of Returns and Return Information - Department of Education

  1. IRC § 6103(l)(13) expired as of 12/31/2007 and disclosures are no longer permitted under this provision.

  2. The Department of Education now uses consents under IRC §6103(c) to allow access to tax information by agents or contractors who administer this program for the Department of Education. A special program to work these consents is administered by Wage and Investment. Because this is a consent- based program, disclosures are not subject to accountings or safeguards.

11.3.29.8  (09-01-2009)
Disclosure of Return Information - U.S. Customs Service

  1. IRC §6103(l)(14) authorizes disclosure of return information to officers and employees of U.S. Customs and Border Protection (CBP) of the Department of Homeland Security (DHS), for the following purpose:

    1. Ascertaining the correctness of any entry in audits as provided for in section 509 of the Tariff Act of 1930 or other actions to recover any loss of revenue or

    2. Collecting duties, taxes, and fees determined to be due and owing pursuant to such audits

  2. The CBP revenue functions previously assigned to the Department of Treasury have been reassigned to the DHS.

  3. A request under IRC §6103(l)(14) must:

    1. Be in writing and signed by the Commissioner, CBP

    2. Identify the particular taxpayer to whom the return relates

    3. Identify the tax period or date to which the return information relates

    4. Identify the particular items of return information to be disclosed

    5. Provide a need and use statement for each item requested

  4. Return information not subject to disclosure includes the following:

    1. Any Advance Pricing Agreement

    2. Information submitted to or generated by the IRS as part of the negotiation process for an Advance Pricing Agreement or

    3. Any other information to the extent its disclosure would be inconsistent with a tax treaty or executive agreement with respect to which the United States is a party

  5. Delegation Order 11-2 delegates the authority to approve IRC §6103(l)(14) disclosures to LMSB.

  6. LMSB will process these requests. LMSB employees will coordinate as necessary with Disclosure staff to secure return information that is within Disclosure's jurisdiction and to obtain clearance from other appropriate functions when needed.

  7. The penalty provisions of IRC §§7213, 7213A, and 7431 apply and the agency is subject to safeguards, but disclosures are not required to be accounted for.

11.3.29.9  (09-01-2009)
Disclosure of Returns Filed under IRC §6050I - Form 8300

  1. IRC §6103(l)(15) authorizes the IRS, upon written request, to disclose information reported on Form 8300 pursuant to IRC §6050I to Federal, State, and local government agencies or any agency of the government of a foreign country.

  2. Such disclosures are to be made under the same conditions as applicable to reports filed under 31 USC §5313.

  3. These disclosures are processed through the Criminal Investigation function.

    Note:

    Agencies must have an accepted Safeguard Procedures Report on file with the Safeguards Office prior to initial receipt of Forms 8300. Commonly, these information returns are provided to the Department of Justice through an ex parte court order, not via IRC §6103(l)(15) but can be separately requested under this provision .

  4. For transactions occurring after 12/31/2001, 31 USC §5331 created a reporting requirement under Title 31 that is almost exactly the same as IRC §6050I. Forms 8300 will now be filed to meet both Titles 26 and 31 requirements, except for Clerk of Court forms that are filed only under Title 26 and are subject to IRC §6103 wherever they appear. Generally, the information compiled by the IRS processing function, input to the Currency and Banking Retrieval System (CBRS), and transferred to the Financial Crimes Enforcement Network (FinCEN), will be 31 USC §5331 information and subject to Title 31 dissemination rules. Form 8300 information retained by the IRS on its computer systems in the Information Returns Master File will be considered IRC §6050I information totally governed by Title 26 rules. Note that when accessing CBRS relative to Forms 8300 and data extracted from the forms, all pre-1/1/2002 Forms 8300, as well as post-12/31/2001 Forms 8300, obtained for purposes of working a tax administration matter, will constitute Title 26 data subject to IRC §6103.

11.3.29.10  (09-01-2009)
Disclosure of Return Information to Administer the District of Columbia Retirement Protection Act of 1997

  1. IRC §6103(l)(16) provides for disclosure of certain return information for use in determining eligibility for or the correct amount of benefits under the District of Columbia Retirement Protection Act of 1997.

  2. The SSA is allowed to disclose earnings information that the IRS submits to the SSA per IRC §§6103(l)(1) and (l)(5) to the following:

    1. A duly authorized officer or employee of the Department of Treasury

    2. Trustee or designated officer or employee of a Trustee or

    3. Any actuary engaged by a trustee whose duties require such disclosure

    The return information shall be disclosed, upon written request, by the Commissioner of the Social Security Administration, to the extent that is available.

  3. Return information disclosed pursuant to IRC §6103(l)(16) may also be disclosed in a judicial or administrative proceeding relating to the determination of an individual’s eligibility for, or correct amount of, benefits under the District of Columbia Retirement Protection Act of 1997. The IRS may make disclosures only if the information being sought is not available from the SSA.

    Note:

    Such disclosures are not common and if this information is requested, you should seek the advice of HQ Disclosure.

11.3.29.11  (09-01-2009)
Disclosure of Returns and Return Information - National Archives and Records Administration

  1. IRC §6103(l)(17) provides for the disclosure of returns to the National Archives and Records Administration (NARA) upon written request from the Archivist of the United States.

  2. The information disclosed may only be used in the appraisal of records for destruction or retention.

  3. These disclosures are coordinated by the IRS’ Records Management function and are subject to safeguards, but not accountings.

  4. IRC §6103(n) provides for tax disclosures to NARA in providing records storage/management through the Federal Records Centers.

11.3.29.12  (09-01-2009)
Collecting or Compromising Claims under the Federal Claims Collection Act of 1966, as amended

  1. IRC §6103(m)(2)(A) provides for disclosure of a taxpayer’s mailing address for use by officers, employees, or agents of a Federal agency for the purpose of locating a taxpayer to collect or compromise a Federal claim against the taxpayer in accordance with 31 U.S.C. §§3711, 3717, and 3718.

  2. An agent of a Federal agency is defined to include private collection firms and consumer reporting agencies (S. Rep. No. 97–378, Legislative History of the Debt Collection Act of 1982).

  3. 31 U.S.C. §3711, et seq., authorizes the head of an agency or his/her designee to collect a claim of the Government for money or property arising out of the activities of, or referred to the agency; to compromise a claim of not more than $100,000; and to suspend or end collection action on a claim.

  4. IRC §6103(m)(2)(B) provides for disclosure of a taxpayer’s mailing address to a consumer reporting agency only to allow preparation of a commercial credit report on the taxpayer for use by the requesting Federal agency in accordance with the Federal Claims Collection Act .

  5. A request under IRC §6103(m)(2) must meet the following criteria:

    1. It must be in writing and be signed by the head of the agency or a designee. "Head of agency" means the head of an executive or legislative department, agency, or instrumentality.

    2. If the request is signed by a designee, it must state that the authority to collect or compromise a Federal claim under 31 U.S.C. §§3711, 3717, and 3718 has been delegated to that individual, and copies of the delegation orders must be submitted with the initial request

    3. It must indicate that it involves a claim for money or property arising out of the activities of, or referred to the requesting agency.

    4. It must state that the information will be used by proper agency officers, employees, or agents in locating the taxpayer to collect or compromise a Federal claim against the taxpayer in accordance with 31 U.S.C. §§3711, 3717, and 3718 .

  6. Written requests for address information signed by a U.S. Attorney will be honored providing that the foregoing criteria are met with the exception of the delegation order requirement.

  7. Requests under IRC §6103(m)(2) for volume disclosures of addresses, involving 100 or more items, are processed under the Taxpayer Address Request (TAR) Program.

    1. Written applications from agencies seeking to enter into a reimbursable agreement with the IRS under the TAR program should be submitted to the Director, Office of Governmental Liaison and Disclosure, who will refer them to the Chief, Data Services.

    2. The Director, Office of Governmental Liaison and Disclosure or his/her delegate will transmit valid applications to the proper IRS processing function.

    3. Disclosures are subject to the computer matching provisions of the Privacy Act and safeguards under IRC §6103(p)(4) if agents are used.

  8. Requests for disclosure under IRC §6103(m)(2) involving less than 100 items should be submitted to the Disclosure office servicing the area where the requester is located unless it has been decided that a particular office will work these requests exclusively. Any such request received by Headquarters may be transferred to the appropriate Disclosure office. Disclosure staff will conduct IDRS research of the IRS master file to obtain the most recent address and respond to the requester.

  9. Disclosures must be authorized by Disclosure Managers, or for volume requests, the Director, Martinsburg Computing Center. Disclosures are not subject to accounting requirements.

    Note:

    The authority delegated in Delegation Order 11-2 does not include the authority to enter into a contractual agreement, which is contained in Delegation Order 100, or successor order.

  10. Agencies making such requests are not subject to safeguard provisions unless contractors have access to the address information provided.

11.3.29.13  (09-01-2009)
Locating Individuals Exposed to Occupational Hazards

  1. IRC §6103(m)(3) authorizes disclosure of taxpayers’ mailing addresses to officers and employees of the National Institute for Occupational Safety and Health (NIOSH) solely for locating individuals who are or may have been exposed to occupational hazards to determine the status of their health or to inform them of the possible need for medical care and treatment.

  2. The Director, Office of Governmental Liaison and Disclosure is authorized to approve disclosure of a taxpayer’s mailing address under IRC §6103(m)(3) upon receipt of a request meeting the following requirements:

    1. It must be in writing and signed by the responsible NIOSH official

    2. It must state that the addresses will be used by officers and employees of NIOSH solely for locating individuals who are or may have been exposed to occupational hazards in order to determine the status of their health or to inform them of the possible need for medical care and treatment

    3. It must state that the addresses will be disclosed to third parties (such as the U.S. Postal Service or a NIOSH contractor) only for locating such individuals to determine the status of their health, or to advise them of the possible need for medical care

  3. Generally, requests under IRC §6103(m)(3) will involve volume disclosures of addresses and will be processed under the TAR Program. See IRM 11.3.29.12(7) above.

  4. All such requests are processed by employees in the Office of Chief, Disclosure with Chief, Data Services staff coordinating with MITS personnel to release the tax information requested. Disclosures are not subject to accountings or safeguards.

11.3.29.14  (05-27-2005)
Collection of Defaulted Student Loans

  1. IRC §§6103(m)(4) and (m)(5) provides for disclosure of return information to enable certain agencies to collect on defaulted student loans.

11.3.29.14.1  (09-01-2009)
Department of Education

  1. IRC §6103(m)(4) provides for disclosure of the mailing address of a taxpayer who:

    1. Owes an overpayment of a grant awarded to such taxpayer under subpart 1 of part A of Title IV of the Higher Education Act of 1965 or

    2. Has defaulted on a loan made from (1) the fund established under Part B, D, or E, Title IV, Higher Education Act of 1965 or (2) made under section 3(a)(1) of the Migration and Refugee Assistance Act of 1962 to a student at an institution of higher education

  2. IRC §6103(m)(4) disclosures are subject to the following limitations:

    1. Only the mailing address of an individual in default may be disclosed.

    2. Disclosures will only be made to the Secretary of Education or to officials or employees of the Department of Education designated by the Secretary of Education.

    3. The Department of Education may further disclose the mailing address to any lender; or any State, or nonprofit guarantee agency participating under part B or D of Title IV of the Higher Education Act of 1965, or any educational institution with which the Secretary of Education has an agreement under subpart 1 of Part A, or part D, or E of Title IV .

    4. The mailing address can be used only by officers, employees, or agents of these lenders, guarantee agencies, or institutions whose duties relate to the collection of student loans for the purpose of locating individuals in default of such loans.

  3. A proper IRC §6103(m)(4) request must:

    1. Be made in writing to:

           Director,
           Office of Governmental Liaison and Disclosure
           MS 7002
           230 S. Dearborn Street
           Chicago, Illinois 60604-1505

      Note:

      Requests directed elsewhere should be forwarded to the Director, Office of Governmental Liaison and Disclosure.

      1. Be signed by the Secretary of Education and specify that IRC §6103(m)(4) is the statutory authority for the request

      2. Provide the name and social security number of each person whose mailing address is requested, or otherwise identify the person(s)

      3. Specify that the persons whose addresses are requested are in default on loans made under Part B or E of Title IV of the Higher Education Act of 1965 or section 3(a)(1) of the Migration and Refugee Assistance Act of 1962 and

      4. State that the address information will be disclosed solely to persons authorized by IRC §6103(m)(4) to receive it and will be used solely for the purposes specified in IRC §6103(m)(4)

  4. The assigned employee on staff of the Director, Governmental Liaison and Disclosure or Chief, Disclosure will review the requests for conformity with the criteria in (2) above. Generally, IRC §6103(m)(4) requests will involve volume disclosures of addresses and will be processed under the TAR program.

  5. The assigned employee on staff of the Director, Governmental Liaison and Disclosure may determine that a request should not be processed under TAR because it involves too few individuals, requires an immediate response, or for other reasons. In such cases, the assigned Disclosure employee may obtain the mailing addresses from the Master File and respond directly to the Secretary of Education or a designee.

  6. Disclosures made are not subject to accountings and recipient agencies are only subject to safeguards if agents or contractors would have access to tax information.

11.3.29.14.2  (09-01-2009)
Department of Health and Human Services

  1. IRC §6103(m)(5) provides for disclosure of the mailing address of a taxpayer who has defaulted on a loan made under part C of Title VII (relating to the Health Professions Student Loan Program) or subpart II of part B of Title VIII (relating to the Nursing Student Loan Program) of the Public Health Service Act for the purpose of locating the taxpayer to collect the loan.

  2. IRC §6103(m)(5) disclosures are subject to the following limitations:

    1. Only the mailing address of the individual may be disclosed

    2. Disclosures will be made only to the Secretary of Health and Human Services or to officials or employees of that agency who have been designated by the Secretary to receive address information

    3. The Department of Health and Human Services may disclose the mailing address to any school with which the Secretary of Health and Human Services has an agreement under subpart II of part C of Title VII or subpart II of part B of Title VIII of the Public Health Service Act, or to an eligible lender (as defined in section 737(4) of the Public Health Service Act) participating under subpart I of part C of Title VII of the Public Health Service Act. A mailing address can be used only by officers, employees, or agents of a school or eligible lender whose duties relate to the collection of student loans for purposes of locating individuals who have defaulted on the loans

  3. A request pursuant to IRC §6103(m)(5) must:

    1. Be made in writing to:

           Director,
           Office of Governmental Liaison and Disclosure
           MS 7002
           230 S. Dearborn Street
           Chicago, Illinois 60604-1505

    2. Be signed by the Secretary of Health and Human Services

    3. Specify that IRC §6103(m)(5) is the statutory authority for the request

    4. Provide the name and social security number of each person whose mailing address is requested

    5. Specify that the person whose address is requested is in default on a loan made under part C of Title VII or subpart II of part B of Title VIII of the Public Health Service Act and

    6. State that the address will be disclosed solely to persons authorized by IRC §6103(m)(5) to receive the information and solely for the purpose prescribed in IRC §6103(m)(5)

  4. Large volume requests are coordinated with Chief, Data Services using the TAR program processing guidelines.

  5. Disclosures are not subject to accountings or safeguards.

11.3.29.15  (09-01-2009)
Locating Potential AIDS Sufferers - The Department of Health and Human Services’ Blood Donor Locator Service

  1. Under IRC §6103(m)(6), the IRS is required to provide address information to Health and Human Services’ Blood Donor Locator Service (BDLS) to assist it in locating blood donors who may have the virus for acquired immune deficiency syndrome (AIDS). BDLS attempts to notify a donor of his/her possible need for medical care and attention through state blood donor facilities.

  2. Requests for address information under IRC §6103(m)(6) must be made in writing by the BDLS directly to the Director, Office of Governmental Liaison and Disclosure or to a Governmental Liaison and Disclosure Area Manager. These requests will be worked by Headquarters or local Disclosure offices, as appropriate.

  3. Disclosures are subject to safeguards only if address information is provided to contractors or agents and disclosures are not subject to accountings.

11.3.29.16  (09-01-2009)
Disclosure of Alcohol, Tobacco and Firearms Tax Data to Federal Agencies

  1. Under IRC §6103(o)(1), Federal agency officers and employees may access returns and return information pertaining to taxes imposed by subtitle E, IRC, on alcohol, tobacco, and firearms (ATF tax).

  2. IRC §6103(o)(1) provides that ATF tax returns and return information may be inspected by or disclosed to officers and employees of a Federal agency whose official duties require inspection or disclosure. The request for inspection or disclosure must be made in writing and signed by a Special Agent in Charge or employee of equal or higher rank.

    Note:

    "Official duties" for the purposes of IRC subsection §6103(o)(1) relate to the administration or enforcement of Federal statutes, either civil or criminal.

  3. Except for requests described in (4) below, requests under IRC §6103(o)(1) must be authorized by Governmental Liaison and Disclosure Area Managers or above.

  4. Requests for disclosure of ATF tax returns and return information to officers and employees of the Department of the Treasury's Tax and Trade Bureau or the Department of Justice (DOJ) for tax administration purposes will be treated as requests under IRC §6103(h)(1) or IRC §6103(h)(2), as appropriate, even though the requests cite IRC §6103(o)(1) as the disclosure authority and IRC §6103(o)(1) also applies. All requests for tax information received from the Bureau of Alcohol, Tobacco, Firearms, and Explosives of DOJ should be coordinated with Headquarters Governmental Liaison and Disclosure. See IRM 11.3.22, Disclosure to Federal Officers and Employees for Tax Administration Purposes, for a discussion of disclosures under IRC §6103(h).

  5. The penalty provisions of IRC §§7213, 7213A, and 7431 apply, with disclosures subject to accountings and the recipient agency subject to safeguards.

11.3.29.17  (09-01-2009)
Other Federal Agencies as Designees of the Taxpayer

  1. When administering Federal noncriminal, nontax statutes, Federal employees may need returns and return information where there is no provision of the Code that authorizes access.

  2. In these cases, the Federal agency must obtain a written consent from the taxpayer. See IRM 11.3.3, Disclosure to Designees and Practitioners.

  3. It is important to note that large consent-based programs involving State or Federal agencies are generally contrary to Treasury Tax Policy because IRC §6103(c) is not meant to be a catchall provision where no other provision that would allow the intended disclosure exists. Consent based disclosures are not subject to safeguards or penalties for other re-disclosures or uses. Coordination with the Office of the Chief, Disclosure is necessary if any such program is contemplated.

11.3.29.18  (09-01-2009)
Disclosure for Purpose of IRC §6402

  1. IRC §6103(l)(10) allows the disclosure, upon written request, of certain information for the purpose of seeking reduction under the provision of IRC §6402.

  2. The refund offset program for IRC §§6402(c) (for Child Support Enforcement), 6402(d) (for Federal agencies), and 6402(e) (State income tax obligations) is operated by the Financial Management Service (FMS). The IRS disclosures to the FMS to administer the refund offset program are governed by IRC §6103(h)(1). See IRM 11.3.22, Disclosure to Federal Officers and Employees for Tax Administration Purposes.

    Note:

    State and Federal Agencies receiving tax refund offset information cannot re-disclose this same information to a contractor, except limited disclosures to contractors of Child Support Enforcement Agencies as permitted by IRC §6103(l)(6)(B).

  3. Disclosures are not subject to accountings but recipient agencies are subject to safeguards.

11.3.29.19  (05-27-2005)
Disclosure of Return Information for the Medicare Prescription Drug Discount Card and Transitional Assistance Program

  1. IRC §6103(l)(19) and §6103(l)(20) provide for the disclosure of return information to enable the Department of Health and Human Services (HHS) employees and contractors to ensure compliance with eligibility requirements for the low income transitional assistance subsidy and to establish the appropriate amount of any premium adjustment under section 1839(i) of the Social Security Act by the Social Security Administration.

11.3.29.19.1  (09-01-2009)
IRC §6103(l)(19) Disclosures for the Medicare Discount Drug Program

  1. IRC §6103(l)(19) allows the IRS to disclose specified return information of applicants for transitional assistance to officers, employees and contractors of the Department of HHS. The HHS will use the information to ensure compliance with eligibility requirements for the low income transitional assistance subsidy.

  2. The Secretary of the Treasury, upon written request from the Secretary of HHS and pursuant to carrying out section 1860D-31 of the Social Security Act, shall disclose to officers, employees, and contractors of the HHS the following return information:

    1. Whether modified gross income for a specific taxpayer and his/her spouse exceeds an amount specified to allow HHS to apply the 100 and 135 percent of poverty determination

    2. Whether the return was jointly filed or

    3. The fact of non-filing if no return was filed for the applicable year

    Field Disclosure staff is not involved in processing such requests. Questions about IRC §6103(l)(19) should be directed to Chief, Disclosure.

  3. Disclosures to HHS under IRC §6103(l)(19) will require disclosure accounting under IRC §6103(p)(3). Such disclosures are also subject to the safeguarding requirements of IRC §6103(p)(4). See IRM 11.3.36, Safeguard Review Program, and IRM11.3.37, Recordkeeping and Accounting for Disclosures.

  4. IRC §6103(l)(19) disclosures are subject to the criminal and civil penalties of IRC §§7213, 7213A, and 7431.

11.3.29.19.2  (09-01-2009)
IRC §6103(l)(20) Disclosure for the Medicare Part B Premium Subsidy Adjustment

  1. IRC §6103(l)(20) allows disclosure of certain return information upon written request from the Commissioner of Social Security. Disclosures are coordinated by Governmental Liaison and Disclosure Chief, Data Services, who should be contacted for questions involving IRC §6103(l)(20).

  2. Upon receipt of a valid written request, the IRS may disclose limited return information of a taxpayer whose premium, according to the records of the Secretary, may be subject to adjustment under section 1839(i) of the Social Security Act. Disclosures are coordinated by Governmental Liaison and Disclosure Chief, Data Services, who should be contacted for questions involving IRC §6103(l)(20).

  3. Such return information shall be limited to the following:

    1. Taxpayer identity information with respect to such taxpayer

    2. The filing status of the taxpayer

    3. The adjusted gross income of such taxpayer

    4. The amounts excluded from such taxpayer's gross income under IRC §§ 135 and 911 to the extent such information is available

    5. The interest received or accrued during the taxable year that is exempt from the tax imposed by chapter 1 of the IRC to the extent such information is available

    6. The amounts excluded from such taxpayer's gross income by IRC §§ 931 and 933 to the extent such information is available

    7. Such other information relating to the liability of the taxpayer as is prescribed by the Secretary by regulation as might indicate in the case of a taxpayer who is individually described in subsection (i)(4)(B)(iii) of section 1839 of the Social Security Act that the amount of the premium of the taxpayer under such section may be subject to an adjustment under subsection (i) of such section and the amount of such adjustment and

    8. The taxable year with respect to which the preceding information relates

  4. Return information disclosed under IRC §6103(l)(20) may be used by officers, employees, and contractors of the Social Security Administration only for the purposes of, and to the extent necessary in, establishing the appropriate amount of any premium adjustment under section 1839(i).

  5. Disclosures to the Commissioner of Social Security under IRC §6103(l)(20) will require disclosure accounting under IRC §6103(p)(3). Such disclosures are also subject to the safeguarding requirements of IRC §6103(p)(4). See IRM11.3.36, Safeguard Review Program and IRM 11.3.37, Recordkeeping and Accounting for Disclosures.

  6. IRC §6103(l)(20) disclosures are subject to the criminal and civil penalties of IRC §§7213, 7213A, and 7431.

11.3.29.20  (09-01-2009)
Health Coverage Tax Credit

  1. IRC §6103(l)(18) allows the Secretary to disclose to providers of health insurance for any certified individual (as defined in IRC §7527(c)) return information with respect to such certified individual only to the extent necessary to carry out the program established by IRC §7527, relating to advance payment of credit for health insurance costs of eligible individuals.

  2. The Health Coverage Tax Credit (HCTC) will help pay for private health coverage for two categories of persons: displaced workers certified to receive certain Trade Adjustment Assistance (TAA) benefits and individuals receiving benefits from the Pension Benefit Guaranty Corporation (PBGC).

  3. The HCTC can also be used to help purchase health coverage for an eligible individual's spouse and family members who can be claimed on an individual's tax return as dependents.

  4. The IRS is responsible for administering the HCTC program in cooperation with the Department of the Treasury. Wage and Investment oversees the operations of the HCTC through the HCTC Program Office. Calls requesting information about eligibility for the credit should be referred to 1-866-628-4282. The hours of operation for the center will be 7:00 AM - 7:00 PM (central time), subject to change.

  5. Disclosures require accountings and recipients are subject to safeguards.

Exhibit 11.3.29-1  (09-01-2009)
District Managers and Assistant District Managers of Social Security Administration Offices which Parallel the IRS Field (noncampus) Offices Authorized to Request Returns and Return Information Pursuant to IRC §6103(l)(1)(A) and IRC §6103(l)(1)(B)-Also the SSA Headquarters Staff Authorized to Make Such Requests.

Social Security Administration Offices
 ALABAMA                                     ALASKA                                       
1st Floor
1200 8th Avenue N.
Birmingham, AL 35285
Room A11
222 W 8th Avenue
Anchorage, AK 99513
(907) 271–4455
 ARIZONA                                        ARKANSAS                                
16241 N Tatum Blvd.
Phoenix, AZ 85032
Room 1201, Federal Building
700 West Capitol Street
Little Rock, AR 72201
(866) 593–0933
 CALIFORNIA                                 COLORADO                                
6th Floor, Suite 650
611 W. 6th Street
Los Angeles, CA 90017
2nd Floor, Suite 200
1500 Champa Street
Denver, CO 80202
or
90 7th St.
Annex 1st Floor
San Francisco, CA 94103
or
1052 C Street
Fresno, CA 93706
(559) 487–5391
 CONNECTICUT                            DELAWARE                                
2nd Floor
960 Main Street
Hartford, CT 06103
(860) 493–1857
Suite 200
920 West Basin Rd.
New Castle, DE 19720
(302) 323–0304
 FLORIDA                                        GEORGIA                                     
Suite 1
7185 Bonnevall Road
Jacksonville, FL 32256
(904) 296-1991
Suite 2860
401 W. Peachtree Street
Atlanta, GA 30308
 HAWAII                                           IDAHO                                          
Room 1–114 Federal Building
300 Ala Moana Boulevard
Honolulu, HI 96850
Suite 101
1249 S. Vinnell Way
Boise, ID 83709
(208) 321–2900
 ILLINOIS                                        INDIANA                                       
Suite 300
77 West Jackson Boulevard
Chicago, IL 60604
Room 685
675 N. Pennsylvania Street
Indianapolis, IN 46204
or
2715 W. Monroe Street
Springfield, IL 62704
(217) 241-6651
 IOWA                                              KANSAS                                     
Room 293, Federal Building
210 Walnut Street
Des Moines, IA 50309
3216 N. Cypress St.
Wichita, KS 67226
KENTUCKY                                  LOUISIANA                                 
Room 101
601 W. Broadway
Louisville, KY 40202
(502) 582–6690
Suite 500
400 Poydras Street
New Orleans, LA 70130
MAINE                                           MARYLAND                               
Federal Office Building
P.O. Box 1075
330 Civic Center Drive
Augusta, ME 04332
(207) 622–1451
Suite 200
1010 Park Street
Baltimore, MD 21201
MASSACHUSETTS                   MICHIGAN                                  
439 South Union Street
Suite 4208
Lawrence, MA 01843
(978) 686–6171
Room 1550
McNamara Building
477 Michigan Avenue
Detroit, MI 48228
or  
Room 148 1st Floor
10 Causeway Street
Boston, MA 02222
 
MINNESOTA                              MISSISSIPPI                              
190 5th Street E.
Suite 800
St. Paul, MN 55101
Room 225
100 W. Capital Street
Jackson, MS 39269
(601) 965–5377
MISSOURI                                    MONTANA                                  
6320 Euclid
Kansas City, MO 64132
Suite 1600
10 W. 15th Street
Helena, MT 59601
or  
1624 East 63rd Street
Kansas City, MO 64110
 
or  
717 N. 16th Street
St. Louis, MO 63103
 
NEBRASKA                                NEVADA                                     
Old Mill Center
604 N. 109th Ct.
Omaha, NE 68154
(406) 496-3520
Suite 150
1250 S. Buffalo Drive
Las Vegas, NV 89117
NEW HAMPSHIRE                     NEW JERSEY                            
Room 200
Federal Office Building
80 Daniel Street
Portsmouth, NH 03801
(603) 433–0716
Room 1035
Federal Building
970 Broad Street
Newark, NJ 07102
NEW MEXICO                     NEW YORK                    
4300 Cutler NE
Albuquerque, NM 87110
75 Oak Street
Patchogue Long Island
NY 11772
  or
  Room 430 Federal Building
1 Clinton Avenue
Albany, NY 12207
(518) 431-4051
or
3rd Floor
195 Montague Street
Brooklyn, NY 11201
or
Room 120 31st Floor
26 Federal Plaza
New York, NY 10278
or
Suite 100
186 Exchange Street n
Buffalo, NY 14204
NORTH CAROLINA                   NORTH DAKOTA                      
6005 Landmark Center Blvd.
Greensboro, NC 27407
(336) 854–1809
Room 320
Federal Building
657 2nd Avenue N.
Fargo, ND 58102
OHIO                                             OKLAHOMA                               
Room 2000
Federal Building
550 Main Street
Cincinnati, OH 45202
Shepherd Mall
2615 Villa Prom
Oklahoma City, OK 73107
(405) 605–3000
or
Room 793, Federal Building
1240 E. 9th Street
Cleveland, OH 44199
OREGON                     PENNSYLVANIA                    
1538 SW Yamhill Street
Portland, OR 97205
2373 Welsh
Philadelphia, PA 19114
  or
  7959 Bustleton Avenue
Philadelphia, PA 19152
  or
  Suite 2000, 20th Floor
1234 Market Street
Philadelphia, PA 19107
or
915 Penn Avenue
Pittsburgh, PA 15222
RHODE ISLAND                         SOUTH CAROLINA                  
3rd Floor
380 Westminster Street
Providence, RI 02903
(401) 528-4501
Strom Thurmond Federal Building
1835 Assembly Street
Columbia, SC 29201
(803) 929–7635
SOUTH DAKOTA                       TENNESSEE                             
P.O. Box 850
Room 111
Federal Building
115 4th Avenue SE
Aberdeen, SD 57401
(605) 226–7231
1330 Monroe Avenue
Memphis, TN 38104
(901) 544–0038
  or
  4527 Nolensville Pike
Nashville, TN 37211
(615) 781–5800
TEXAS                                          UTAH                                           
1029 Camino La Costa
Austin, TX 78752
(512) 206–3700
Room 2410
Federal Building, 2nd Floor
324 25th Street
Ogden, UT 84401
(801) 625–5641
or or
10824 N. Central Expressway
Dallas, TX 75231
Suite 500
175 East 400 South
Salt Lake City, UT 84101
(801) 524–4115
or
3100 Smith Street
Houston, TX 77006
VERMONT                                   VIRGINIA                                    
58 Pearl Street
Burlington, VT 05401
(802) 951-6753
1834 W. Cary Street
Richmond, VA 23220
(804) 771–8125
WASHINGTON                             WEST VIRGINIA                        
Suite 100
901 Lenora
Seattle, WA 98121
Suite 4301
425 Juliana Street
Parkersburg, WV 26101
(304) 485–5809
WISCONSIN                                WYOMING                                   
6300 W. Fond Du Lac Avenue
Milwaukee, WI 53218
2nd Floor, Room 210
5353 Yellow Stone
Cheyenne, WY 82009
(307) 772-2135
SSA HEADQUARTERS                                    
Office of Central Processing
Office of Central Records Operations
System Planning and Operations Support Staff
Chief Team Leader

More Internal Revenue Manual