Part 11. Communications and Liaison
Chapter 3. Disclosure of Official Information
Section 30. Disclosure to the President
February 15, 2017
(1) This transmits revised IRM 11.3.30, Disclosure of Official Information, Disclosure to the President.
(1) Editorial changes have been made throughout to update IRM/statute/organizational references or improve clarity.
(2) IRM 18.104.22.168 - Revised the title to Program Scope to properly reflect the information communicated in this subsection. Included important information to conform to the new internal and management control standards under the following titles:
IRM 22.214.171.124.1, Background - Added background information on Disclosures to the President.
IRM 126.96.36.199.2, Authority - Added legal authorities governing Disclosures to the President.
IRM 188.8.131.52.3, Roles and Responsibilities - This IRM is applicable for the Commissioner and Deputy Commissioners Offices as well as the Office of Governmental Liaison, Disclosure and Safeguards (GLDS).
IRM 184.108.40.206.4, Terms/Definitions/Acronyms - Compiled a list of frequently used abbreviations and their terms regarding Disclosures to the President.
(3) Included reference to the Privacy and Disclosure Virtual Library website as a related resource for this Disclosure Program. Web and citation references were added/updated throughout to make the text easier to research in electronic media.
The Privacy and Disclosure Virtual Library can be found at: https://organization.ds.irsnet.gov/sites/vldp/default.aspx.
Phyllis T. Grimes, Director, Governmental Liaison, Disclosure and Safeguards
Purpose: This IRM section provides instructions concerning the disclosure of returns and return information to the President or specified White House employees pursuant to IRC §6103(g)(1).
Audience: These procedures apply to all IRS employees and contractors.
Policy Owner: The Disclosure office, under Governmental Liaison, Disclosure and Safeguards (GLDS) is responsible for oversight of Disclosure policy.
Program Owner: The GLDS office, under Privacy, Governmental Liaison and Disclosure (PGLD) is the program office responsible for oversight of the Servicewide Disclosure policy.
Primary Stakeholders: The following offices have the responsibility for Disclosures to the President:
Office of the Commissioner
Office of the Deputy Commissioner, Services and Enforcement (in the absence of the Commissioner)
Disclosure of returns and return information to the President or designated White House employees can only be made pursuant to IRC §6103(g)(1) . The designated employee may not disclose the information to any other person, except the President, without the personal written direction of the President.
See IRM 11.3.31, Tax Check Reports on Federal Appointees, for instructions about disclosures using consents to the Executive Office of the President for the purpose of background checks on prospective appointments or nominations.
The following items govern the authority pertaining to Disclosures to the President:
26 USC §6103(g)(1)
Delegation Order 11-2, found in IRM 220.127.116.11
This Internal Revenue Manual (IRM) section is applicable for the Office of the Commissioner, Office of the Deputy Commissioner Services and Enforcement, as well as the Office of Governmental Liaison, Disclosure and Safeguards (GLDS). This IRM is also used by all IRS employees to help comply with the disclosure provisions of IRC §6103(g)(1) pertaining to Disclosures to the President.
The following is a list of the terms and acronyms that are used in this IRM section:
Terms and Definitions
Term Definition Joint Committee on Taxation Congressional Advisory committee charged with monitoring federal tax policy and estimating the impact of proposed changes to tax policy
Acronym Definition GLDS Governmental Liaison, Disclosure and Safeguards IRC Internal Revenue Code IRM Internal Revenue Manual PGLD Privacy, Governmental Liaison and Disclosure USC United States Code
Returns or return information may be provided to the President only upon written request signed by the President.
Such requests shall include:
The name and address of the taxpayer whose return or return information is to be disclosed;
The kind of return and return information which is to be disclosed;
The taxable period or periods covered by such return or return information; and
The specific reason why the inspection or disclosure is requested.
The President may designate, by name, a White House employee or employees to receive tax information. Disclosure of tax information shall not be made to any employee whose annual rate of basic pay is less than the annual rate of basic pay specified by section 5316 of Title 5, of the United States Code (USC).
Only the Commissioner, or in the absence of the Commissioner, the Deputy Commissioner, Services & Enforcement, will make returns or return information available to the President.
Should any IRS employee receive a Presidential request for returns or return information, such request should be promptly forwarded to the Director, Office of Privacy, Governmental Liaison and Disclosure (PGLD), through the head of the employee's office.
The President is required to file a report with the Joint Committee on Taxation within 30 days after the close of each calendar quarter. The report will set forth:
The names of taxpayers with respect to whom requests were made during the quarter;
The returns or return information involved; and
The reasons for the requests.
The President will not be required to report on requests for returns or return information pertaining to an individual who was an employee of the Executive Branch at the time the request was made.
The reports shall not be disclosed unless the Joint Committee on Taxation determines that disclosure of the reports (or parts of the report) including identifying details would be in the national interest.
Reports shall be maintained by the Joint Committee on Taxation for a period not exceeding 2 years unless, within such period, it is determined that a disclosure to Congress is necessary.