CCA 200952058: Employees may access comparable taxpayer return information for official duties

Plain-English summary

Chief Counsel Advice addresses when an IRS employee, including a Chief Counsel employee, may access return information about a comparable taxpayer. The advice states that access is permitted for consistency, training, locating experts, and other proper official duties under IRC section 6103(h)(1). It also states that the employee may not disclose the information under sections 6103(h)(2) or (h)(4) because it is return information of a comparable taxpayer.

Ruling snapshot

• Question: May an IRS employee access comparable taxpayer return information for official duties, and may the employee disclose it under IRC sections 6103(h)(2) or (h)(4)?
• Outcome: Advice given
• Key authorities: IRC §§ 6103(h)(1), 6103(h)(2), and 6103(h)(4)

Full text (IRS public release)

ID: CCA-112014-09 Number: 200952058
Release Date: 12/24/2009
Office: --------------
UILC: 6103.08-01

From: -----------------
Sent: November 20, 2009 1:40 PM
To: -------------------
Cc: -------------------------------------
Subject: ------

Under 6103(h)(1) our own employee (including CC employee) can have access for consistency purposes, training purposes, locating experts (internal or external), and other proper official duties uses. However, the employee cannot disclose any of that information under 6103(h)(2) or (h)(4) since it is return information of a 'comparable taxpayer' and Congress explicitly said in the legislative history that comparables do not meet (h)(2) or (h)(4).

It appears, however, from the information you state below that you are well aware of the limitation on your use of the information.