CCA 200952056: Former employee SSNs were not tax return information under section 6103

Number

200952056

Outcome

Advice

Document type

Chief Counsel Advice

IRS subject

Taxpayer Return Information

Topics

Procedure, penalties, and administration

Code sections

§ 6103

Ruling dated

December 3, 2009

Publicly released

December 25, 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.

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 whether a former employee's Social Security number was tax return information protected by IRC section 6103. The advice concludes that the number was not covered tax return information and could be released to the requester. As a cautionary measure, it recommends redacting all but the last four digits before release.

Ruling snapshot

Question: Is a former employee's Social Security number tax return information covered by IRC section 6103?
Outcome: Advice given
Key authorities: IRC § 6103

Full text (IRS public release)

ID: CCA_2009120312581143 Number: 200952056
Release Date: 12/24/2009
Office: ----------------------------
UILC: 6103.02-03

From: ---------------------
Sent: Thursday, December 03, 2009 12:58:18 PM
To: -------------------
Cc:
Subject: ----------- FOIA

-----------

In this context, the SSN of the former employee is not tax return information covered under section 6103.
Therefore, it may be released to the requestor. We recommend, however, as a matter of caution, that all
but the last 4 digits of the former employee's SSN be redacted prior to the documents being released to the
requestor.

Regards,
--------

--------------------------------------------------------------------------------------------------------------------------------------------
--------------------------------------------------------------------------------------------------------------------------------------------
--------------------------------------------------------------------------------------------------------------------------------------------
--------------------------------------------------------------------------------------------------------------------------------------------
--------------------------------------------------------------------------------------------------------------------------------------------
--------------------------------------------------------------------------------------------------------------------------------------------
--------------------------------------------------------------------------------------------------------------------------------------------
--------------------------------------------------------------------------------------------------------------------------------------------
--------------------------------------------------------------------------------------------------------------------------------------------
--------------------------------------------

What does the Code say today, for your facts?

This advice was written for IRS staff and cannot be cited. Ezel checks the current Internal Revenue Code and IRS guidance against your situation, with citations.

Opens in Ezel Pro.

Checks the law as it stands today, not only this page
Cites every source it relies on, so you can verify it
Chat, drafting and research in one workspace