CCA 200910036: One spouse could request the other's joint-liability payment information

Plain-English summary

The IRS had gathered information about one spouse's current economic condition while evaluating ability to pay a joint tax liability. Information collected to determine a taxpayer's potential liability is that taxpayer's return information under section 6103. Because the IRS gathered the information in connection with the joint liability, it also was return information for the joint return. Chief Counsel advised that the other spouse could request it in writing under section 6103(e)(1)(B) and the IRS should provide it. A second question remained unanswered because the information involved had not been clarified.

Ruling snapshot

• Question: Could the other spouse obtain economic information the IRS collected about a spouse's ability to pay a joint liability?
• Outcome: Advice given: yes, upon written request under section 6103(e)(1)(B).
• Key authorities: IRC §§ 6015 and 6103(e)(1)(B).

Full text (IRS public release)

ID: CCA_2009010710285616 Number: 200910036
Release Date: 3/6/2009
Office: -------------
UILC: 6015.00-00, 6103.05-02

From: ------------------
Sent: Wednesday, January 07, 2009 10:29:00 AM
To: ---------------------------------------------------------------- Cc: Subject: RE: I/S-Disclosure ----------

I've spoken with one of the attorneys in our -------------- branch and have some more comments. Again I would state that the question is too narrow - it really has nothing to do with whether the current years are joint, non-joint, or there is no filing requirement. The issue is that the Service has obtained information regarding the RS's current economic condition and the Service wants to know whether it can give that information to the NRS. Any information collected by the Service in determining a taxpayer's potential liability is that taxpayer's return information under section 6103. So if the Service looks into a taxpayer's ability to pay his or her taxes, that's return information. And because the Service is collecting that information regarding the RS's ability to pay the joint liability, it is return information for the joint return. Therefore, under section 6103(e)(1)(B), the other spouse (the NRS) can make a written request for this information and the Service should provide the information.

As for the second question, I'm still not sure of what information is at issue. Thus, I'm waiting for clarification. One final note, tomorrow, Thursday the 8th is my final day in the office until 1/21/09 at the earliest.