Ezel / IRS Rulings / 201125029

CCA 201125029: IRS practice was to omit TINs from summonses and other mailed documents

Number
201125029
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Confidentiality and Disclosure of Returns and Return Information
Topics
Procedure, penalties, and administration
Code sections
§ 6103
Ruling dated
May 24, 2011
Publicly released
June 24, 2011
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 2011, 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 2011
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 addressed whether employer or taxpayer identification numbers should be listed on summonses. The advice stated that there was no formal policy on the issue, but that IRS practice was not to include TINs on mailed documents, filed Notices of Federal Tax Lien, or summonses. It explained that this practice reflected the general trend among courts to guard against identity theft, rather than concerns about disclosures under IRC § 6103(k)(6). The advice recommended using other identifying information, such as a payer's address, on a summons.

Ruling snapshot

  • Question: Should a taxpayer identification number be included on a summons?
  • Outcome: Advice given.
  • Key authorities: IRC § 6103(k)(6).

Full text (IRS public release)

ID: CCA_2011052410181560 Number: 201125029
Release Date: 6/24/2011
Office: ----------------------------
UILC: 6103.00-00

From: ---------------------------
Sent: Tuesday, May 24, 2011 10:18:16 AM
To: -----------------------------------
Cc:
Subject: TIN Question

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There is not a formal policy on listing EINs or TINs on summonses, but it is our practice to not include TINs on mailed documents, on filed Notices of Federal Tax Lien, or on a summons. Our concern is based on the general trend with the court systems to take steps to guard against identity theft, rather than on the section 6103(k)(6) disclosure concerns. I would use other identifying information, such as the address of the payer, on a summons instead of the TIN. --------------------------------------------------------------------------------
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Please let me know if you have any additional questions. I can be reached at ---------------------. Thanks,
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