This is an example of what a Disclosure Memorandum should contain.MEMORANDUM FOR [Insert Commissioner/Chief of Lead BU]FROM: [name], Director, Enterprise Audit management (EAM)SUBJECT: [Insert Audit Name (Insert Audit Number], Authority to Disclose Federal Tax InformationThe Government Accountability Office (GAO) informed the IRS that it has initiated the above subject audit. Because of your involvement with this audit as the Business Unit Lead, I am asking your participation in facilitating GAO's review. Enterprise Audit Management (EAM) will work with you and your staff in responding to this audit and will coordinate as needed. As EAM has the principal responsibility for oversight of the enterprise audit program and elevating potential issues to senior leadership, please keep EAM apprised of all significant issues likely to be reviewed by GAO, their potential impact on the IRS, and all review milestones via the Audit Coordination mailbox at (*Audit Coordination in Outlook). An EAM staff member liaisons with your audit team on open audits and needs to be included in ongoing meetings with GAO during this audit. As indicated in the attached letter dated [Insert Date from GAO Letter], GAO has been authorized to have access to returns and return information by the [identify whether it is the Senate Finance Committee, House Ways & Means Committee or which body authorized such as the Joint Committee on Tax].You and your designees are authorized to provide GAO with access to any tax or nontax information, with the exception of the identity of an informant or any information which will tend to reveal the identity of an informant, grand jury information, and certain information obtained under tax treaty that falls within the scope of this review.If information exists which would identify a confidential informant, either directly or indirectly, you should partner with EAM to coordinate with the appropriate business unit for authority to withhold the information. Similarly, if it appears that disclosure of tax information to GAO would seriously impair a civil or criminal tax investigation, please coordinate with EAM to seek authorization to withhold such information.