Ezel / IRS Rulings / 1025071
Chief Counsel Advice 1025071 Released June 25, 2010 Advice

IRS advised on disclosure of tax information to local law enforcement

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This page covers one taxpayer's ruling from 2010, 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 2010
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 resolved one taxpayer's situation on its specific facts, 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

The IRS advised that IRC § 6103(i) does not provide a mechanism for disclosing tax information to local law-enforcement officials. It noted that those officials might instead obtain some or all of the information from a state motor-vehicle office.

Ruling snapshot

  • Question: Does IRC § 6103(i) authorize disclosure of tax information to local law-enforcement officials?
  • Outcome: Advice given
  • Key authorities: IRC § 6103(i).

Full text (IRS public release)

ID: CCA-921850-09 Number: 201025071
Release Date: 6/25/2010
Office: ----------
UILC: 6103.09-01

From: ------------------
Sent: Monday, September 21, 2009 8:50 AM
To: ------------------------
Cc:
Subject: pmta01571_7396[1].pdf

-------you are correct that IRC 6103(i) does not provide a mechanism for disclosure of tax
information to local law enforcement officials. But note the advice I’ve copied above; it
suggests that the local law enforcement officials may be able to obtain some or all of the
information from the state motor vehicle office.

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