Ezel / IRS Rulings / 200947063

CCA 200947063: Disclosure of tax information during a nontax-crime investigation

Number
200947063
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Disclosure to Federal Employees for Administration of Nontax Federal Laws
Topics
Procedure, penalties, and administration
Code sections
§ 6103, § 6110
Publicly released
November 20, 2009
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 2009, 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 2009
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 advice considered whether federal officers could obtain tax information under § 6103(i) while investigating or prosecuting a nontax crime. The advice states that the provision implies an active investigation or prosecution in which the information may relate to the substance of the crime. It distinguishes that situation from seeking tax information only during sentencing after the active investigation has ended. The advice cautions that holding back a plea or sentencing solely to characterize a case as still active would not be consistent with the statute's purpose.

Ruling snapshot

  • Question: When may federal officers seek tax information for a nontax-crime investigation under § 6103(i)?
  • Outcome: Advice given
  • Key authorities: IRC § 6103(i)

Full text (IRS public release)

ID: CCA-102921-08 Number: 200947063
Release Date: 11/20/2009
Office: --------------
UILC: 6103.09-00

From: --------------------
Sent: Thursday 10/02/2008 9:21 AM
To: --------------------
Cc: ----------------------
Subject: Murder Victims (i) order

This sounds like a situation in which they are trying to play fast and loose with us. 6103(i) authorizes disclosure of tax information when Federal officers are investigating and prosecuting a nontax crime and make a showing to the court that tax information is or may be relevant to a matter relating to the commission of such act. I think this implies an active investigation or prosecution; something where DOJ is still considering/investigating the substance of the commission of the nontax crime and believes the tax information can assist with the substance of the underlying investigation. I think this implication is consistent particularly with our IRM statement that this tax information is not to be obtained and used solely in the sentencing phase. If, in fact, DOJ has concluded its active investigation and is planning to hold back on the plea or sentencing just so they can say they are still in that phase of the case so they can seek and obtain an (i) order we will honor this would not be consistent with the purpose of the statute. If they have nothing about the substance of the nontax crime left to investigate, there is nothing about the commission of that nontax crime that the tax information may relate to.

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