Ezel / IRS Rulings / 200848065

CCA 200848065: Holding another person's mail does not authorize disclosure

Number
200848065
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Contractors or Other Persons
Topics
Procedure, penalties, and administration
Code sections
§ 6103
Ruling dated
August 18, 2008
Publicly released
November 28, 2008
Source
View Official PDF

Apply this to your situation

This page covers legal advice the IRS Office of Chief Counsel wrote for IRS staff, issued in 2008, which can't be cited as precedent. Ask about your situation and see what the current Code and IRS guidance say, with citations.

Currency note: this determination was released in 2008
Statutory amendments, regulation changes, court decisions, or later IRS guidance may have changed the analysis since then. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, threshold, or position mentioned here.
Not precedent. Under 26 U.S.C. § 6110(k)(3), this written determination may not be used or cited as precedent. It is advice from the IRS Office of Chief Counsel to IRS personnel on the facts they presented, and identifying details were redacted by the IRS before release. The official IRS release (linked on this page as a PDF) is the authoritative source.
About this page: The plain-English summary and ruling snapshot below were written by Ezel based on the official IRS release. The full text is the IRS's own document.
View official IRS release (PDF)

Plain-English summary

Chief Counsel identified potential privacy problems with obtaining information through someone who merely held another person's mail. Possession of the mail did not itself authorize that person to disclose information. The email recommended checking the Internal Revenue Manual and using a summons as the better approach.

Ruling snapshot

  • Question: Does holding another person's mail authorize disclosure of information to the IRS?
  • Outcome: Advice given. No such authority follows from holding the mail, and a summons is the preferred route.
  • Key authorities: IRC § 6103.

Full text (IRS public release)

ID: CCA_2008081808273553 Number: 200848065
Office: --------------
Release Date: 11/28/2008

UILC: 6103.01-03

From: --------------------
Sent: Monday, August 18, 2008 8:27:38 AM
To: ------------------
Cc:
Subject: RE: Question

Hi ------- Glad I had a chance to see you last week. I think there could be privacy issues in connetion with US mail. Just holding mail for someone doesn't really authorize them to disclose any information. Was there anything in the IRM about this? I think the best approach would be a summons.

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