11.3.30  Disclosure to the President

Manual Transmittal

October 24, 2013


(1) This manual IRM 11.3.30, Disclosure of Official Information, Disclosure to the President, was reviewed on May 31, 2013, and determined to be technically accurate. It is being reissued as a non-procedural update.

Material Changes

(1) Editorial changes have been made throughout to update IRM/statute/organizational references or improve clarity.

Effect on Other Documents



All Operating Divisions and Functions.

Effective Date


Gregory T. Ricketts Acting Director, Governmental Liaison and Disclosure  (04-06-2009)

  1. This 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).

  2. 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.  (04-06-2009)
Procedure for Making Requests

  1. Returns or return information may be provided to the President only upon written request signed by the President.

  2. Such requests shall include:

    1. The name and address of the taxpayer whose return or return information is to be disclosed;

    2. The kind of return and return information which is to be disclosed;

    3. The taxable period or periods covered by such return or return information; and

    4. The specific reason why the inspection or disclosure is requested.

  3. 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, U.S.C.


    The designated employees may not disclose tax information to any other person except the President without the personal written direction of the President.  (05-24-2005)
Processing Requests

  1. 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.

  2. Should any IRS employee receive a Presidential request for returns or return information, such request should be promptly forwarded to the Director, Office of Governmental Liaison and Disclosure, through the head of the employee's office.  (05-24-2005)
Presidential Reporting Requirements

  1. 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:

    1. The names of taxpayers with respect to whom requests were made during the quarter;

    2. The returns or return information involved; and

    3. The reasons for the requests.

  2. 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.

  3. 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.

  4. 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.

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