Ezel / IRS Rulings / 201149024

Section 6103 does not authorize disclosure of tax records for a private-litigation subpoena

Number
201149024
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
November 23, 2011
Publicly released
December 9, 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 a subpoena seeking agency tax records for use in private litigation. It stated that no provision of section 6103 authorizes disclosure of the records in response to the subpoena. The advice said the standard approach is to seek withdrawal or quashing of such subpoenas, and it told the recipient who had sent the matter to the local Disclosure Office that no further action was likely needed unless questions arose.

Ruling snapshot

  • Question: Does section 6103 authorize disclosure of IRS tax records in response to a subpoena for private litigation?
  • Outcome: advice given
  • Key authorities: IRC § 6103.

Full text (IRS public release)

ID: CCA_2011112312374553 Number: 201149024
Release Date: 12/9/2011
Office: --------------
UILC: 6103.00-00

From: ----------------
Sent: Wednesday, November 23, 2011 12:37:47 PM
To: -------------------
Cc: -----------------------------------
Subject: RE: subpoena

Hello -----------

Having correctly sent this to your local Disclosure Office, from now on you likely don't need to do anything (though the DM or her staff may have questions for you). You are correct that no provision of 6103 authorizes disclosure of the tax records in response to a subpoena. Because of that, our standard approach is to seek withdrawal or quashing of subpoenas seeking agency tax records for use in private litigation. If anyone has questions, fell free to contact me.

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