CCA 201008038: Congressional responses should generally avoid document disclosure

Plain-English summary

Chief Counsel advised that the IRS would probably say the Privacy Act issue applies, but that most congressional responses could be handled without disclosing documents. If disclosure is absolutely necessary, the response should seek more explicit authorization from the taxpayer or the congressman's office. The CCA explains that documents create risks because they may be misplaced, copied inappropriately, or separated from the transmittal, and recommends avoiding disclosure when possible.

Ruling snapshot

• Question: Should documents be disclosed in a congressional response involving a Privacy Act issue?
• Outcome: Advice given
• Key authorities: IRC § 6103

Full text (IRS public release)

ID: CCA_2010012117593232 Number: 201008038
Release Date: 2/26/2010
Office: --------------
UILC: 6103.03-00

From: ----------------------
Sent: Thursday, January 21, 2010 5:59:58 PM
To: ----------------------
Cc:
Subject: RE: Privacy Act Issue

We would probably say that it does but I would think that most congressional responses could be done without disclosure of documents. If it's absolutely necessary, maybe going back to the tp (or having the congressman's office do so) for more explicit authorization might not be a bad idea. In this context, documents are always potentially troublesome because of the possibility of their being misplaced, inappropriately copied, etc. and most importantly, separated from our transmittal. So to be on the safe side, try to make do without any disclosure of documents or, if necessary, try to get more explicit authorization. Hope this helps.
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