The Disclosure program provides oversight of Servicewide Disclosure policy, including guidance in administering the Freedom of Information Act (FOIA), Privacy Act (PA), and Internal Revenue Code (IRC) section 6103.

Purpose: This IRM provides an introduction to the Disclosure program and provides a general overview of every IRS employee’s responsibility to protect confidentiality of records and information entrusted to the IRS.

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: All IRS business units and functions, state tax agencies and federal agencies that receive tax returns and return information, external individuals and organizations that request IRS records, the Treasury Inspector General for Tax Administration (TIGTA), contractors and Congress.

A disclosure is the making known to any person in any manner whatever, a return or return information. IRC 6103 governs the rules for how, when, to whom and what federal tax information can or cannot be disclosed.

Before making any disclosure, every IRS employee must consider the Code Authority Procedure (CAP) process. Using a combination of the Code (usually the IRC), Authority (such as Delegation Order 11-2, found in IRM 1.2.2.11.2, and other authorizations), and Procedures (contained in the IRM and other written guidance) ensures accurate determinations prior to disclosing, inspecting or recommending the release of IRS records.

Each IRS employee is affected by laws governing the confidentiality of records and information in performing their assigned duties. The CAP process is used to determine what information is confidential, who may have access to it and for what purposes, and how to account for its release. The CAP process is also used to determine what information must be made public and, if so, whether the information must be published, made generally available, or made available only upon request. Additionally, the CAP process helps to determine how to restrict the types of personal information the agency gathers and maintains about individuals, and grants certain individuals the rights to inspect and amend records about themselves.

Disclosure laws balance the competing interests of protecting the public's personal and financial privacy while maintaining open and effective administration of government.

Release of return and return information should always be limited on a need-to-know basis to the tax data that is needed (or necessary) for the specific purpose requested.

This IRM provides the instructions, guidelines, and procedures necessary to fulfill our obligations under the disclosure laws.

There are various resources available for both Disclosure personnel and all IRS employees that are useful in either responding to disclosure technical inquiries or in understanding their disclosure responsibilities.

The resources available for Disclosure personnel can be found on the Disclosure home page on Share Point. Disclosure personnel needing assistance on technical disclosure matters should seek assistance, through appropriate channels and procedures, from the staff of the Disclosure PPO office. Disclosure PPO will refer issues that require legal advice to the Office of Associate Chief Counsel (Procedure and Administration) using agreed upon procedures and will provide guidance after receiving advice from Counsel.

IRS employees can find many disclosure resources on the Disclosure and Privacy Knowledge Base. Examples of disclosure topics that are available:

If an IRS employee still has a disclosure question, they can contact the Disclosure Help Desk for advice on disclosure matters. Information on how to contact the Disclosure Help Desk is found on the Disclosure Basics and Contacts page.

IRC 6103(a) prohibits the disclosure of returns and return information unless authorized by Title 26. Although a disclosure may be authorized by statute, the person making the disclosure must also have the authority and follow the proper procedures, or the disclosure is not authorized. IRS employees are required, under IRC 6103, to ensure that returns and return information are protected from unauthorized disclosure and access. The IRS employee making the disclosure is responsible for ensuring the authority of the recipient to receive it. For a discussion of the rules concerning unauthorized accesses or disclosures of confidential tax information, see IRM 10.5.4, Privacy and Information Protection, Incident Management Program.

Generally, persons or agencies to whom IRS directly discloses returns or return information pursuant to IRC 6103 will be informed, in writing, of the applicable criminal and civil sanctions for unauthorized inspections or disclosures as provided by IRC 7213, IRC 7213A and IRC 7431.

IRC 6103(p)(4) contains re-disclosure and safeguarding requirements for external recipients, such as federal and state agencies, receiving returns and return information under certain provisions of IRC 6103. The responsibility for oversight of IRC 6103(p)(4) safeguarding requirements is under the Office of Safeguards, GLDS in accordance with Publication 1075, Tax Information Security Guidelines for Federal, State and Local Agencies.

Other sensitive non-tax information may also have disclosure or safeguarding requirements. See IRM 10.5.1, Privacy and Information Protection, Privacy Policy, for additional information.

The latest revision of Delegation Order 11-2, Authority to Permit Disclosure of Tax Information and to Permit Testimony or the Production of Documents, found in IRM 1.2.2.11.2, should be used to determine proper delegated authority. Additionally, local or function specific re-delegations of 11-2 authority should be consulted.

Delegation of authority to respond to FOIA and PA requests is issued by the Director, GLDS. See IRM Exhibit 11.3.13-1, FOIA/PA Delegation Order, for additional information.

Records and files, created or maintained in the administration and execution of the disclosure program, must be disposed of in accordance with applicable legal and administrative requirements.

Records or files must never be destroyed while they are the subject of a pending request, appeal, or lawsuit under the FOIA, notwithstanding applicable disposition schedules.

IRM 1.15.1, Records and Information Management, The Records and Information Management Program, provides instructions for the management of records in the IRS. Records Management also requires that all records be retained and disposed of in accordance with established Records and Information Management Records Control Schedules (Document 12990 and General Records Schedules Document 12829 ).

Records created within, or for, the Disclosure function derive their retention periods from NARA General Records Schedule 14 (See Document 12829) or approved authorizations from the IRS Records Specialists or Archivist of the United States.

The GLDS Records Control Schedule (RCS) 8, Items 41 and 42, as well as the General Records Control (GRS) Schedule 4.2 contain records control schedules for Disclosure specific records and should be consulted as needed.

All non-record copies or reference materials may be destroyed when no longer needed.

Disposition instructions must be requested from the Supervisor of Disclosure PPO and cleared through GLDS and the IRS Records Specialist before disposition instructions are issued.

Any item that has historical significance must be scheduled for offer to the NARA. Disposition instructions will be issued on a case-by-case basis for records believed to have historical significance after approval of written justification for permanent retention. Forward such written justification to the Supervisor of Disclosure PPO who will clear it through GLDS and the IRS Records Specialist before disposition instructions are issued.

The United States Office of Government Ethics (OGE) has no independent right of access to tax information under IRC 6103. OGE's statutory mandate is not tax administration.

When IRS employees report ethics violations to the OGE, no tax information may be disclosed. OGE's authorizing statute recognizes that OGE will not have access to agency records prohibited from disclosure by law.