The IRS collaborates with federal, state, and local government agencies through information sharing programs. By establishing reciprocal information sharing agreements, agencies build stronger partnerships and encourage joint efforts. Information sharing enhances tax administration by addressing non-compliance, leveraging resources and outreach, partnering on initiatives, and identifying and reporting information on emerging tax administration issues.
According to Internal Revenue Code (IRC) Section 6103(a), returns and return information are confidential, except as authorized by IRC 6103. As allowed by comparable laws, agencies may share their information with the IRS for tax administration purposes.
To ensure the privacy and confidentiality of all taxpayer data, IRS Privacy provides oversight and education to all employees and external partners.
Generally, Form 2848, Power of Attorney and Form 8821, Tax Information Authorization and similar consents will not be accepted for processing when submitted by government agencies and/or their employees and officials.
Absent legislation authorizing an agency to request and use confidential tax data for these programs, the IRS is statutorily prohibited from accessing tax returns or tax accounts to assist other agencies in administering non-tax programs.
For inquiries regarding data exchanges contact pgld.glds.gov.liaison@irs.gov. To request a new data exchange, please complete Form 15426, Governmental Liaison (GL) Data Exchange Request PDF, and include a detailed description for the need, use, and specific authority for the disclosure.