11.3.1 Introduction to Disclosure 11.3.1.1 Program Scope and Objectives 11.3.1.1.1 Background 11.3.1.1.2 Authority 11.3.1.1.3 Roles and Responsibilities 11.3.1.1.4 Terms/Definitions/Acronyms 11.3.1.1.5 Related Resources 11.3.1.2 Disclosure Code, Authority and Procedure (CAP) 11.3.1.3 Disclosure Resources 11.3.1.4 Disclosure and Safeguarding of Returns and Return Information 11.3.1.4.1 Criminal Penalties Under IRC 7213 11.3.1.4.2 Criminal Penalties Under IRC 7213A 11.3.1.4.3 Civil Liability Under IRC 7431 11.3.1.5 Authority to Make Disclosures 11.3.1.6 Records Disposition For Disclosure 11.3.1.7 Access by the Office of Government Ethics (OGE) Part 11. Communications and Liaison Chapter 3. Disclosure of Official Information Section 1. Introduction to Disclosure 11.3.1 Introduction to Disclosure Manual Transmittal October 03, 2022 Purpose (1) This transmits revised IRM 11.3.1, Disclosure of Official Information, Introduction to Disclosure. Material Changes (1) IRM 11.3.1, Introduction to Disclosure - Revised the November 12, 2021 material changes element including: Correction of subsection numbering errors Incorporation of material change information for overlooked substantive changes Consolidation of all editorial change paragraphs Addition of a crosswalk showing the previous and current locations of subsections or paragraphs removed from November 12, 2021 revision (previously included in the March 13, 2018 revision) (2) IRM 11.3.1.1.2(2), Authority - Added language to reflect Rule 6(e) of the Federal Rules of Criminal procedure as an additional legal authority. (3) IRM 11.3.1.1.2(3), Authority - Removed legal authorities that are duplicated elsewhere. (4) IRM 11.3.1.1.2(4), Authority - Added language to reflect constitutional preemption statutes. (5) IRM 11.3.1.1.3, Roles and Responsibilities - Corrected mission statement of Governmental Liaison, Disclosure and Safeguards (GLDS) Support Services. (6) IRM 11.3.1.1.4, Terms/Definitions/Acronyms - Removed terms, definitions and acronyms not used throughout this IRM section and added new acronyms and definitions as needed. (7) IRM 11.3.1.2, Disclosure Code, Authority and Procedure (CAP) - Added (5) to provide guidance on the release of return and return information on a need to know basis. (8) IRM 11.3.1.3, Disclosure Resources - Updated title from Disclosure Research Tools to Disclosure Resources: (1) and (2) Consolidated and incorporated relevant guidance in previous IRM 11.3.1.5, Requests for Advice on Legal Opinions on Disclosure Matters. (2) Added additional instructions to Disclosure personnel needing assistance on technical advice. (4) Updated guidance on contacting Disclosure Help Desk and consolidated and incorporated guidance contained in previous IRM 11.3.1.4, Disclosure Help Desk for IRS Employees. (9) IRM 11.3.1.4, Disclosure and Safeguarding of Returns and Return Information - Updated title from Safeguarding Sensitive But Unclassified (SBU), Personally Identifiable Information (PII) and Other Sensitive Information to Disclosure and Safeguarding of Returns and Return Information: (1) and (2) Consolidated portions of previous IRM 11.3.1.9(1), Unauthorized Access and Disclosures of Returns and Return Information and IRM 11.3.1.10(1), Reporting Unauthorized Assesses or Disclosures. (2) Incorporated relevant information from previous IRM 11.3.1.11, Notice to Recipients of Returns and Return Information. (3) Reordered relevant content from previous 11.3.1.7, incorporated definition from (2)(e), and removed remaining definitions that are not within the purview of Disclosure. See crosswalk in para 30 below where the over arching policy may be found for the content removed. (4) Added a reference to IRM 10.5.1, Privacy and Information Protection, for additional information. (10) IRM 11.3.1.4.1, Criminal Penalties Under IRC 7213 - Moved from previous IRM subsection 11.3.1.9.1 for clarity to the reader. (11) IRM 11.3.1.4.2, Criminal Penalties Under IRC 7213A - Moved from previous IRM subsection 11.3.1.9.2 for clarity to the reader. (12) IRM 11.3.1.4.3, Civil Liability Under IRC 7431 - Moved from previous IRM subsection 11.3.1.9.4 for clarity to the reader. Added new (4) to reflect guidance due to a recent amendment to IRC 6103(c). (13) IRM 11.3.1.5, Authority to Make Disclosures - Moved from previous IRM subsection 11.3.1.12 for clarity to the reader. (14) IRM 11.3.1.5, Requests for Advice on Legal Opinions on Disclosure Matters (previous version): (1) Removed first sentence as it is already part of IRM 11.3.1.3, Program Scope and Objectives. Remainder of this paragraph was moved to IRM 11.3.1.3(2) and (4), Disclosure Resources. (2) and (3) Streamlined this paragraph and added to IRM 11.3.1.3(2), Disclosure Resources. (15) IRM 11.3.1.6, Safeguarding and Disposing of Tax Returns, Return Information and Other Confidential Records (previous version) - Removed subsection from previous revision as the guidance is not within the purview of Disclosure policy. See crosswalk in para 30 below where the over arching policy may be found for the content removed. (16) IRM 11.3.1.8, Federal Tax Information Guidelines in IRS Training Programs - Removed subsection as the guidance is not introductory to Disclosure material. See crosswalk in para 30 below where the over arching policy may be found for the content removed. (17) IRM 11.3.1.9, Unauthorized Access and Disclosures of Returns and Return Information: (1) Incorporated the first two sentences into IRM 11.3.1.4(1), Disclosure and Safeguarding of Returns and Return Information. Removed remaining information of this IRM subsection as the guidance is not introductory Disclosure material. See crosswalk in para 30 below where the over arching policy may be found for the content removed. (18) IRM 11.3.1.9.3, Criminal Penalties Under IRC 7217 - Removed subsection as this penalty is not a penalty related to Disclosure. See crosswalk in para 30 below for current location of removed content. (19) IRM 11.3.1.10, Reporting Unauthorized Assesses or Disclosures: (1) Incorporated into IRM 11.3.1.4(1), Disclosure and Safeguarding of Returns and Return Information. Removed remaining information of this IRM subsection as the guidance is not introductory Disclosure material. See crosswalk in para 30 below where the over arching policy may be found for the content removed. (20) IRM 11.3.1.11, Notice to Recipients of Returns and Return Information: (1) Incorporated the first sentence into IRM 11.3.1.4(2), Disclosure and Safeguarding of Returns and Return Information. Removed remaining information of this IRM subsection as the guidance is not introductory Disclosure material. See crosswalk in para 30 below where the over arching policy may be found for the content removed. (21) IRM 11.3.1.14, Facsimile (FAX), Electronic Facsimile (E-FAX), and IRS Internal Enterprise Electronic Facsimile (EEFAX) Transmission of Tax Information - Removed subsection as guidance is not within the purview of Disclosure policy. See crosswalk in para 30 below where the over arching policy may be found for the content removed. (22) IRM 11.3.1.16, Relatives of IRS Employees and Protecting Confidentiality - Removed subsection as guidance is not within the purview of Disclosure policy. See crosswalk in para 30 below where the over arching policy may be found for the content removed. (23) IRM 11.3.1.17, Security and Disclosure - Removed entire subsection as guidance is not within the purview of Disclosure policy. See crosswalk in para 30 below where the over arching policy may be found for the content removed. (24) IRM 11.3.1.18, Records Management - Removed subsection as guidance is not within the purview of Disclosure policy. See crosswalk in para 30 below where the over arching policy may be found for the content removed. (25) IRM 11.3.1.19, Security and Inspections - Removed subsection as guidance is not within the purview of Disclosure policy. See crosswalk in para 30 below where the over arching policy may be found for the content removed. (26) IRM 11.3.1.19.1, Transporting Documents - Removed subsection as guidance is not within the purview of Disclosure policy. See crosswalk in para 30 below where the over arching policy may be found for the content removed. (27) IRM 11.3.1.19.2, Planning and Consequences - Removed subsection as guidance is not within the purview of Disclosure policy. See crosswalk in para 30 below where the over arching policy may be found for the content removed. (28) IRM 11.3.1.20, Redacting Transcripts - Removed subsection as the guidance is not introductory to Disclosure material. See crosswalk in para 30 below where the over arching policy may be found for the content removed. (29) IRM 11.3.1.21, Office of Special Counsel - Removed subsection as the guidance is not introductory to Disclosure material. See crosswalk in para 30 below where the over arching policy may be found for the content removed. (30) The following table provides a crosswalk showing the subsections or paragraphs removed from November 12, 2021 revision (previously included in the March 13, 2018 revision) and the current location. Content Previously Found In March 13, 2018 Version Content Currently Found In Additional Information 11.3.1.4, Disclosure Help Desk for IRS Employees IRM 11.3.1.3, Disclosure Resources, (4) The first sentence in IRM 11.3.1.4(3) was moved to IRM 11.3.1.3(4) first Note. The remaining information was reworded for clarity. 11.3.1.5(3), Requests for Advice or Legal Opinions on Disclosure Matters IRM 11.3.1.3, Disclosure Resources(3) 11.3.1.6, Safeguarding and Disposing of Tax Returns, Return Information, and Other Confidential Records IRM 10.5.1, Privacy Policy IRM 1.15.2, Records, Information Management, Types of Records and Their Life Cycles IRM 1.15.3, Disposing of Records IRM 11.3.1, March 2018 revision, provided a general overview of safeguarding and disposing of tax returns and other confidential records. You may find detailed instructions on this topic throughout the cited IRM section(s) to the left. 11.3.1.7(1), Safeguarding Sensitive But Unclassified (SBU), Personally Identifiable Information (PII) and Other Sensitive Information IRM 11.3.1.4(1), Disclosure and Safeguarding of Returns and Return Information Corrected the subsection date, as it was not updated in the November 2021 revision. 11.3.1.7(2) (a) and (b), Safeguarding Sensitive But Unclassified (SBU), Personally Identifiable Information (PII) and Other Sensitive Information IRM 10.5.1, Privacy Policy IRM 10.8.1, Information Technology (IT) Security, Policy and Guidance IRM 11.3.1, March 2018 revision, provided a general overview of SBU, PII and other sensitive information. You may find detailed instructions on this topic throughout the cited IRM section(s) to the left. 11.3.1.7(2) (c) and (d), Safeguarding Sensitive But Unclassified (SBU), Personally Identifiable Information (PII) and Other Sensitive Information Pub 1075, Tax Information Security Guidelines for Federal, State and Local Agencies, Key Definitions, pages 25 and 26. IRM 11.3.36, Safeguard Review Program IRM 11.3.1, March 2018 revision, provided a general overview of SBU, PII and other sensitive information. You may find detailed instructions on this topic throughout the cited IRM section(s) to the left. 11.3.1.7(2) (e), Safeguarding Sensitive But Unclassified (SBU), Personally Identifiable Information (PII) and Other Sensitive Information IRM 11.3.1.4(3), Disclosure and Safeguarding of Returns and Return Information Corrected the subsection date, as it was not updated in the November 2021 revision. 11.3.1.8, Federal Tax Information Guidelines in IRS Training Programs IRM 11.3.22.2.1.1, Use of Tax Returns in Training Material 11.3.1.9, Unauthorized Access and Disclosures of Returns or Return Information IRM 11.3.1.4(1), Disclosure and Safeguarding of Returns and Return Information IRM 11.3.4.4.1. Criminal Penalties Under IRC 7213A IRM 10.5.5, IRS Unauthorized Access, Attempted Access or Inspection of Taxpayer Records (UNAX) Program Policy, Guidance, and Requirements IRC 7213A IRM 11.3.1, March 2018 revision, provided a general overview of Unauthorized Access and Disclosures of Returns or Return Information. You may find detailed instructions on this topic throughout the cited IRM section(s) to the left. 11.3.1.9.1, Criminal Penalties Under IRC §7213 IRM 11.3.1.4.1, Criminal Penalties Under IRC 7213 Added second note in (2) that was inadvertently removed from the November 2021 revision and corrected subsection date back to previous date as no substantive change was made in the November 2021 revision. 11.3.1.9.2, Criminal Penalties Under IRC §7213A IRM 11.3.1.4.2, Criminal Penalties Under IRC 7213A Corrected subsection date back to previous date as no substantive change was made in the November 2021 revision. 11.3.1.9.3, Criminal Penalties Under IRC §7217 IRC 7217(e), Prohibition on executive branch influence over taxpayer audits and other investigations, Applicable Person 11.3.1.9.4, Civil Liability Under IRC §7431 IRM 11.3.1.4.3, Civil Liability Under IRC 7431 Added (4) substantive change. See material change (12) above for description. 11.3.1.10, Reporting Unauthorized Accesses or Disclosures IRM 11.3.1.4(1), Disclosure and Safeguarding of Returns and Return Information IRM 10.5.4.3.3, Inadvertent Unauthorized Disclosures and Losses or Thefts of IT Assets, BYOD Assets and Hardcopy Records/Documents Relevant portions of this IRM section were added to IRM 11.3.1.4. IRM 11.3.1, March 2018 revision, provided a general overview of reporting unauthorized accesses or disclosures. You may find detailed instructions on this topic throughout the cited IRM section(s) to the left. 11.3.1.11, Notice to Recipients of Returns or Return Information IRM 11.3.1.4(2), Disclosure and Safeguarding of Returns and Return Information IRM 11.3.36.2, Legal Requirements Publication 1075, Tax Information Security Guidelines for Federal, State and Local Agencies, Physical Security Requirements, page 42. The remaining information was removed. IRM 11.3.1, March 2018 revision, provided a general overview of notice to recipients of returns or return information. You may find detailed instructions on this topic throughout the cited IRM section(s) to the left. 11.3.1.12, Authority to Make Disclosures IRM 11.3.1.5, Authority to Make Disclosures 11.3.1.13, Records Disposition For Disclosure IRM 11.3.1.6, Records Disposition for Disclosure Corrected subsection date back to previous date as no substantive change was made in the November 2021 revision. 11.3.1.14, Facsimile (FAX), Electronic Facsimile (E-FAX), and IRS Internal Enterprise Electronic Facsimile (EEFAX) Transmission of Tax Information IRM 10.5.1, Privacy Policy IRM 10.8.1, Information Technology (IT) Security, Policy and Guidance IRM 11.3.1, March 2018 revision, provided a general overview fax. and EEFax. You may find detailed instructions on this topic throughout the cited IRM section(s) to the left. 11.3.1.15(1) and (2), Access by the Office of Government Ethics (OGE) IRM 11.3.1.7(1) and (2), Access by the Office of Government Ethics (OGE). 11.3.1.16(1), Relatives of IRS Employees and Protecting Confidentiality For potential unauthorized access/disclosure: IRM 11.3.1.4.1, Criminal Penalties Under IRC 7213 IRM 11.3.1.4.2, Criminal Penalties Under IRC 7213A IRM 11.3.1.4.3, Civil Liability Under IRC 7431 IRM 11.3.1, March 2018 revision, provided a general overview of relatives of IRS employees and protecting confidentiality. You may find over arching guidance on this topic throughout the cited IRM section(s) to the left. 11.3.1.16(2), Relatives of IRS Employees and Protecting Confidentiality IRM 6.800.2, IRS Telework Program, for guidance on security rules for bringing confidential information home IRM 11.3.1, March 2018 revision, provided a general overview of relatives of IRS employees and protecting confidentiality. You may find detailed instructions on this topic throughout the cited IRM section(s) to the left. 11.3.1.16(3) and (4), Relatives of IRS Employees and Protecting Confidentiality IRM 10.2.14.2, Clean Desk Policy, for the over arching policy on the content. For additional guidance regarding clean desk policy, see IRM 10.5.1 Privacy Policy. IRM 11.3.1, March 2018 revision, provided a general overview of relatives of IRS employees and protecting confidentiality. You may find over arching guidance on this topic throughout the cited IRM section(s) to the left. 11.3.1.17, Security and Disclosure IRM 1.10.3, Standards for Using Email IRM 10.2.1, Physical Security IRM 10.8.1, Policy and Guidance IRM 10.8.27, Personal Use of Government Furnished Information Technology Equipment and Resources IRM 11.3.1, March 2018 revision, provided a general overview of security and disclosure. You may find detailed instructions on this topic throughout the cited IRM section(s) to the left. 11.3.1.17.1, Voice Mail Systems IRM 10.5.1.6.7.2, Answering Machine or Voicemail IRM 11.3.1, March 2018 revision, provided a general overview of voice mail systems. You may find detailed instructions on this topic throughout the cited IRM section(s) to the left. 11.3.1.17.2, Electronic Mail and Secure Messaging IRM 10.5.1.6.8, Email ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ IRM 11.3.1, March 2018 revision, provided a general overview of electronic mail and secure messaging. You may find detailed instructions on this topic throughout the cited IRM section(s) to the left. 11.3.1.17.3, Cellular Telephone Use IRM 10.5.1.6.7.1, Cell Phone or Cordless Device ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ IRM 11.3.1, March 2018 revision, provided a general overview of cellular telephone use. You may find detailed instructions on this topic throughout the cited IRM section(s) to the left. 11.3.1.18, Records Management IRM 1.15.1, The Records and Information Management Program IRM 1.15.2, Types of Records and Their Life Cycles IRM 1.15.3, Disposing of Records IRM 1.15.7, Files Management IRM 11.3.1, March 2018 revision, provided a general overview of Records Management. You may find detailed instructions on this topic throughout the cited IRM section(s) to the left. 11.3.1.19, Security Inspections IRM 10.2.18.3, Screening Requirements IRM 10.2.18.4, Screening Requirements IRM 11.3.1, March 2018 revision, provided a general overview of security inspections. You may find detailed instructions on this topic throughout the cited IRM section(s) to the left. 11.3.1.19.1, Transporting Documents IRM 10.5.8, Sensitive But Unclassified (SBU) Data Policy: Protecting SBU in Non-Production Enviornments IRM 11.3.1, March 2018 revision, provided a general overview of transporting documents. You may find detailed instructions on this topic throughout the cited IRM section(s) to the left. 11.3.1.19.2, Planning and Consequences IRM 10.5.1.4. IRS-Wide Privacy Roles and Responsibilities 11.3.1.20, Redacting Transcripts IRM 11.3.41, Disclosure Case Processing and Inventory Management Note: Each BOD is responsible for establishing functional guidelines on transcript redacting. 11.3.1.21, Office of Special Counsel For information on 6103(I)(4): IRM 11.3.29.8, Disclosure of Returns and Return Information for use in Personnel or Claimant Representative Matters - IRC 6103(l)(4) IRM 10.5.6.8.7, Disclosure Pursuant to IRC 6103(l)(4) (31) Editorial changes include: Updated IRM/statute/organizational references and terms Added/updated web and citation references Editorial changes made throughout the IRM for clarity. Reviewed and updated plain language, grammar, titles, website addresses and IRM references Effect on Other Documents This material supersedes IRM 11.3.1, Disclosure of Official Information, Introduction to Disclosure, dated November 12, 2021. Audience All Operating Divisions and Functions. Effective Date (10-03-2022) Related Resources The Disclosure and Privacy Knowledge Base. Phyllis T. Grimes Director, Governmental Liaison, Disclosure and Safeguards 11.3.1.1 (11-12-2021) Program Scope and Objectives 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. 11.3.1.1.1 (03-13-2018) Background Every IRS employee, contractor and stakeholder who has access to Federal Tax Information (FTI) , Privacy Act information or Bank Secrecy Act (BSA) information is responsible to protect it from unauthorized access, use or disclosure. Likewise, every person has a responsibility to know when a disclosure is authorized. This is a basic tenant of tax administration. This IRM section provides an overview and basic introduction to disclosure with a focus on FTI. For additional guidance on disclosures involving other sensitive information refer to the following resources: Privacy Act - IRM 10.5.6, Privacy Act Bank Secrecy Act - IRM 4.26, Bank Secrecy Act 11.3.1.1.2 (11-12-2021) Authority The primary law governing the authority for disclosure of federal tax information is 26 USC 6103, commonly referred to as IRC 6103. IRC 6103(a) establishes the confidentiality of returns and return information and prohibits any disclosure not authorized by the Code. The laws set forth other federal disclosure legal requirements, rules, penalties and related statutes at the IRS. These laws relating to IRS disclosure or non-disclosure of tax and other sensitive information are codified at 5 USC 552 (Freedom of Information Act) and 552a (Privacy Act), IRC 6104, 6105, 6110, 7213, 7213A, 7431, and 18 USC 1905. Note: The Open Government and other general access statutes do not override the specific protections afforded tax returns and return information by IRC 6103. For example, the Inspector General Act of 1978, as amended, the Payment Integrity Information Act (PIIA) and other access provisions of the US Code and federal agency rules or regulations may not authorize access to tax data absent specific exception as authorized by Title 26 IRC 6103. Additional authorities pertaining to disclosure of information are found in: Rule 6(e) of the Federal Rules of Criminal Procedure generally provides that matters occurring before the grand jury are secret. IRS personnel gaining access to grand jury information may not disclose this information except as authorized or in accordance with exceptions to the general rule of secrecy. Administrative Procedure Act of June 11, 1946, Pub L. No. 79-404, 60 Stat. 237, Ch. 324, 5 USC Part I, Ch. 5 Subchapter II. A federal statute that governs the way agencies of the federal government may propose and establish regulations and grants US federal courts oversight over all agency actions. Budget and Accounting Procedures Act of 1950, Pub. L. No. 81-784, 64 Stat. 832, Chapter 946, (September 12, 1950). Governmental report with recommendations on how to improve efficiencies of the federal government. Electronic Freedom of Information Act Amendments of 1996, (E-FOIA), Pub. L. No. 104-231 (October 2, 1996) 110 Stat. 3048, 5 USC 552. Requires agencies to make certain records under the Freedom of Information Act (FOIA), available electronically. Federal Records Act of 1950, Pub. L. No. 81-754, (September 5, 1950), 64 Stat. 578, 583, 44 USC 31, which requires, among other things, that the head of each federal agency establish and maintain an active, continuing program for the economical and efficient management of agency records. Federal Records Management Amendments of 1976, Pub. L. No. 94-575 (October 21, 1976) , 90 Stat. 2723, 44 USC 2901, which strengthened the authority with respect to records management. Freedom of Information Act (FOIA), Pub. L. No. 89-487 (July 4, 1966) (as amended), 80 Stat. 250, 5 USC 552. Requires disclosure of information by federal agencies, upon request. Government Paperwork Elimination Act, Pub. L. No. 105-277, Title XVII (October 21, 1998), 112 Stat. 2681-749, 44 USC 3504. Requires federal agencies to use electronic forms, electronic filing and electronic signatures to conduct official business with the public. Information Technology Management Reform Act of 1996, Pub. L. No. 104-106 (Division E) (February 10, 1996),110 Stat. 186, 679 , 40 USC 1401. Designed to improve the way the federal government acquires, uses and disposes of information technology (IT). National Archives and Records Administration (NARA) Act of 1984, Pub. L. No. 98-497 (October 19, 1984), 98 Stat. 2280, 44 USC 1401. Established NARA as an independent agency directed by the Archivist of the US. Paperwork Reduction Act of 1980, Pub. L. No. 96-511 (December 11, 1980) (as amended), 94 Stat. 2812, 44 USC 3501-3521. Designed to reduce paperwork burden the federal government imposes on private businesses and citizens. Paperwork Reduction Act of 1995, Pub. L. No. 104-13 (May 22, 1995), 109 Stat. 163, 44 USC 101. Extended Paperwork Reduction Act to include nonprofit institutions, federal contractors and tribal governments. Paperwork Reduction Reauthorization Act of 1986, Pub. L. No. 99-500 (October 18, 1986) (as amended), 100 Stat. 1783-335. Reauthorized and funded the Paperwork Reduction Act of 1980. Privacy Act of 1974, Pub. L. No. 93-579 (December 31, 1974), 88 Stat. 1896, 5 USC 552a (as amended). Established a Code of Fair Information Practice that governs collection, maintenance, use and dissemination of PII information maintained in systems of records by federal agencies. Records Disposal Act of 1943, Act of July 7, 1943, , Pub. L. No. 78-115, Pub. L. No. 78-115, 57 Stat. 380 (as amended), 90 Stat. 1520, Ch. 192, 44 U.S.C. Chapter 33, 1686, 26 USC 7213. Defines records and authorized NARA to develop procedures to schedule records for disposal. Tax Reform Act of 1976, Pub. L. No. 94-455 (October 4, 1976) (as amended), 90 Stat. 1520, 1686, providing for punishment by imprisonment, fine, or both, for IRS employees and contractors who disclose tax information to unauthorized individuals or who access tax information in an unauthorized fashion. Act of June 25, 1948, Pub. L. No. 80-772, 62 Stat. 683,795 (as amended), Ch. 645, 1, 18 USC 2071 which prohibits the concealment, removal, or mutilation of federal records and punishes same by fine or imprisonment or both. See also 18 USC 641, 793-794, 798, and 952. The Bank Secrecy Act (BSA), Public Law 97-508, October 26, 1970. Part II Currency and Foreign Transactions Reporting Act (31 USC 5311 et seq.). Established requirements for recordkeeping and reporting by private individuals, banks and other financial institutions to help identify the source, volume and movement of currency and other monetary instruments transported or transmitted into or out of the United States or deposited in financial institutions. Other elements to consider that factor into the disclosure of information include: Delegation Orders and re-delegations of authority. Policy Statements that provide authority for the work being done. Constitutional preemptions: The US Constitution may mandate disclosure when a criminal defendant has a right to obtain exculpatory evidence. Brady v. Maryland, 373 US 83 (1963). The IRS can be required, when the Government is under a constitutional obligation to disclose, upon the defendant’s request, evidentiary material either to guilt or punishment (exculpatory evidence). Jencks Act 18 USC 3500. Any statement made by government witnesses in federal criminal tax cases must be provided to the defense. Giglio v. United States, 405 US 105 (1972). Evidence that is relevant to a witness’ credibility must be disclosed to a defendant. See IRM 11.3.35, Requests and Demands for Testimony and Production of Documents, for additional information. 11.3.1.1.3 (11-12-2021) Roles and Responsibilities This IRM is used by all IRS, Counsel and TIGTA employees and contractors to help comply with the disclosure provisions of IRC 6103 and the related statutes pertaining to disclosure of federal tax returns and return information, which may include Personally Identifiable Information (PII). The Director, GLDS is responsible for executive oversight and direction of the Disclosure program. The Associate Director, Disclosure is responsible for the oversight and management of Disclosure policy, program operations, case processing, project management and program development. The Deputy Associate Directors, Disclosure East and West are responsible for the oversight and management of the field disclosure offices and managers. The Supervisor of Disclosure Policy and Program Operations (PPO), is responsible for day-to-day oversight and supervision over Senior Disclosure Analysts and Disclosure Analysts who develop and implement disclosure policy, projects, guidance and awareness products. The Disclosure Managers, Disclosure Area Operations are responsible for the day-to-day oversight of case and program work of the field disclosure offices, including front-line supervision of Tax Law Specialists, Senior Disclosure Specialists, Disclosure Specialists, Disclosure Assistants, and Management Assistants. The mission of Data Services’ GLDS Support Services (GSS) is to provide the best foundation possible for Disclosure and Safeguards programs by accurately creating cases and supporting case processing based upon information required of or requested by customers. 11.3.1.1.4 (11-12-2021) Terms/Definitions/Acronyms The tables below list commonly used terms, definitions and acronyms used throughout this IRM Section. Terms Term Definition Disclosure The making known to any person in any manner whatever a return or return information. Return Any tax or information return, declaration of estimated tax, or claim for refund required by, or provided for or permitted under, the provisions of title 26 which is filed with the Secretary by, on behalf of, or with respect to any person, and any amendment or supplement thereto, including supporting schedules, attachments, or lists which are supplemental to, or part of, the return so filed. See IRC 6103(b)(1) for additional information. Return Information The definition of Return Information is very broad and includes such things as a taxpayer's identity, the nature, source, or amount of his income, payments, receipts, deductions, exemptions, credits, assets, liabilities, net worth, tax liability, tax withheld, deficiencies, overassessments, or tax payments; whether the taxpayer’s return is subject to collection, examination, investigation, or any other actions taken by the Secretary with respect to Federal filing requirements. See IRC 6103(b)(2) for the statutory definition of return information. Acronyms Acronym Definition BSA Bank Secrecy Act CAP Code, Authority and Procedure DAS Discriminant Analysis System FOIA Freedom of Information Act FTI Federal Tax Information GLDS Governmental Liaison, Disclosure and Safeguards GRS General Records Schedule GSS GLDS Support Services IRC Internal Revenue Code IT Information Technology NARA National Archives and Records Administration OGE Office of Government Ethics PA Privacy Act PGLD Privacy, Governmental Liaison and Disclosure PII Personally Identifiable Information PIIA Payment Integrity Information Act POA Power of Attorney PPO Policy and Program Operations, Disclosure RCS IRS Records Control Schedules, Document 12990 RIM Records and Information Management SBU Sensitive But Unclassified TIA Tax Information Authorization TIGTA Treasury Inspector General for Tax Administration USC United States Code 11.3.1.1.5 (11-12-2021) Related Resources Sources of guidance on disclosures of official information may also be found at these related resources: IRM 11.3 series, Disclosure of Official Information Disclosure and Privacy Knowledge Base Document 6986, Disclosure Awareness Guide 11.3.1.2 (03-13-2018) Disclosure Code, Authority and Procedure (CAP) 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. Code: The IRC (26 USC 6103) provides the statutory basis for prohibiting or allowing disclosure of returns or return information. Authority: The authority, generally established by Delegation Orders, lists the IRS officials with the authority to make the disclosure (or decision not to disclose). This includes: Authorization to release and receive the information Authentication of the recipient Acceptance of information and any obligation placed on the recipient to protect the information disclosed Access controls - i.e. "need to know" Procedures: Established written procedures (in the IRM or other guidance) that explain the business process to follow for making a disclosure, and when required accounting for that disclosure. Procedures should help mitigate risks and prevent unauthorized disclosures. 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. 11.3.1.3 (11-12-2021) Disclosure Resources 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: Access and Authorization Power of Attorney (POA) and Tax Information Authorization (TIA) Risks at Work Unique Situations Respond Directly FOIA Disclosure Basics and contacts Taxpayer First Act 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. Note: The Disclosure Help Desk is for IRS EMPLOYEES ONLY Note: For FOIA inquiries, refer the public to the FOIA link at irs.gov under the Know Your Rights section This website includes mailing addresses and contact information for the FOIA Public Liaison. Note: While Disclosure employees can provide advice and guidance on interpretation of IRC 6103 and disclosure procedures, they cannot address disclosure requirements or processes found within functional policy and guidance by program managers. 11.3.1.4 (03-13-2018) Disclosure and Safeguarding of Returns and Return Information 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. Note: IRS employees are personally responsible for verifying the identity and authority of the recipient to receive tax data prior to making any disclosure – failure to establish the recipient’s authority may be negligent. 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. 11.3.1.4.1 (03-13-2018) Criminal Penalties Under IRC 7213 IRC 7213 makes the willful unauthorized disclosure of a return or return information a felony punishable by a fine of up to $5,000, or imprisonment of not more than 5 years, or both, together with the costs of prosecution. Note: The prohibitions against unauthorized disclosures of returns and/or return information apply to all current and former IRS employees and also pertain to contractors, employees of other federal and state agencies, and others mentioned in IRC 7213(a)(2). Upon conviction, officers or federal employees, including Treasury and IRS employees, will also be dismissed from office or discharged from employment. 11.3.1.4.2 (05-24-2005) Criminal Penalties Under IRC 7213A IRC 7213A makes unauthorized access to returns or return information a misdemeanor punishable by a fine of up to $1,000, or imprisonment of not more than one year, or both, together with the costs of prosecution. Upon conviction, officers or employees of the United States will also be dismissed from office or discharged from employment. 11.3.1.4.3 (11-12-2021) Civil Liability Under IRC 7431 In addition to the criminal penalties imposed on individuals by IRC 7213 and 7213A, Congress established a civil remedy for any taxpayer whose return or return information is unlawfully inspected or disclosed. IRC 7431(a)(1) provides that where a federal officer or employee knowingly or negligently inspects or discloses a taxpayer's return or return information in violation of IRC 6103, the taxpayer may bring a civil action for damages against the United States. Non-Federal employees, including state agency employees and contractors with access to return information, may be sued personally for damages under IRC 7431(a)(2), if they violate IRC 6103. Note: Liability for damages accrues to the United States when the disclosure is made by any federal employee or contractor of an agency, even if disclosure is made pursuant to taxpayer consent. Congress recently amended IRC 6103(c) and now limits disclosure and use of return information received pursuant to the taxpayer's consent and holds the recipient subject to penalties for any unauthorized access, other use, or redisclosure without the taxpayer's express permission or request. This amendment applies to disclosures made by the IRS after December 28, 2019, and any subsequent redisclosures and uses of such information disclosed by the IRS after December 28, 2019. No liability shall arise under IRC 7431 if a court of law determines the disclosure was the result of a good faith, but erroneous, interpretation of IRC 6103, or was requested by the taxpayer. 11.3.1.5 (11-12-2021) Authority to Make Disclosures 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. 11.3.1.6 (03-13-2018) Records Disposition For Disclosure 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. 11.3.1.7 (03-07-2008) Access by the Office of Government Ethics (OGE) 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. More Internal Revenue Manual