Ezel / IRS Rulings / 201219020

CCA 201219020: IRS advice on contracting for services involving tax information

Number
201219020
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Disclosure to Contractors
Topics
Procedure, penalties, and administration
Code sections
§ 6103
Ruling dated
April 18, 2012
Publicly released
May 11, 2012
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 2012, 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 2012
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 addresses the procurement steps for hiring a court reporter for a live deposition when the contractor will receive tax information. The advice says the arrangement requires a contract through Procurement. The contract must include the standard language for services involving disclosure of tax information to a contractor. The local procurement office can help prepare the arrangement.

Ruling snapshot

  • Question: What procurement requirements apply when a contractor's services involve disclosure of tax information?
  • Outcome: Advice given
  • Key authorities: IRC § 6103

Full text (IRS public release)

ID: CCA_2012041808480353 Number: 201219020
Release Date: 5/11/2012
Office: --------------
UILC: 6103.14-00

From: ----------------
Sent: Wednesday, April 18, 2012 8:48:13 AM
To: ---------------------
Cc:
Subject: RE: Informal Advice

From a disclosure point of view, this is the same as hiring a court reporter for a live deposition. You need to work with Procurement to get a contract, and that contract needs to include the standard language for services that include disclosure of tax information to the contractor. The local procurement office should be able to help with this.

If you have further questions, feel free to contact me.

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