Ezel / IRS Rulings / 200952044

CCA 200952044: No IRS authorization was needed for testimony about outside employment

Number
200952044
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Issues Related to Statutes Other Than Contained in Internal Revenue Code
Topics
Other topics
Code sections
§ 301.9000
Ruling dated
November 6, 2009
Publicly released
December 25, 2009
Source
View Official PDF

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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 addresses a subpoena seeking testimony from an IRS employee in private litigation. Based on the facts presented, the testimony concerned information the employee learned through outside employment, rather than tax or other IRS information learned through official duties. The advice concludes that the subpoena was not a demand for IRS information under the Tuohy regulations, so the employee did not need IRS authorization.

Ruling snapshot

  • Question: Was IRS authorization required for an employee to respond to a subpoena seeking information from outside employment?
  • Outcome: Advice given
  • Key authorities: Treas. Reg. § 301.9000-1(a) (Tuohy regulations)

Full text (IRS public release)

ID: CCA_2009110610380435 Number: 200952044
Release Date: 12/24/2009
Office:
UILC: 9999.92-00

From: ------------------
Sent: Friday, November 06, 2009 10:38:08 AM
To: -----------------------
Cc:
Subject: RE: Subpoena

Hi -------, hope all is well with you.

If I'm understanding the facts correctly, the nature of the testimony sought by this subpoena arising from a private litigation matter is information known to the employee as a result of "outside employment" he apparently performed. No tax or other IRS information (that which came to his attention as part of his official duties) is being called for. Thus the subpoena is not a demand for "IRS information" as defined in our Tuohy regulations. Accordingly, he needs no authorization from the IRS See section 301.9000-1(a).

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