IRS guidance on testimony by an employee using a pseudonym

Plain-English summary

An IRS employee asked what language should be used when an employee testifies in court under a pseudonym. Chief Counsel advised that no special language was required, but suggested pointing to the sample declaration in IRM Exhibit 25.5.10-3. The sample statement explains that the name is not the employee's real name and that the pseudonym is registered and used under IRS procedures.

Ruling snapshot

• Question: What should an IRS employee tell a court when using a pseudonym?
• Outcome: Advice given.
• Key authorities: IRM Exhibit 25.5.10-3; Internal Revenue Manual 10.5.7.

Full text (IRS public release)

ID: CCA_2012121712270550 Number: 201303016
Release Date: 1/18/2013
Office: ----------
UILC: 01.05.00-00

From: -----------------------
Sent: Monday, December 17, 2012 12:27:07 PM
To: -----------------
Cc:
Subject: RE: Court Testimony

I don’t think there is any special language; they just tell the court that the employee is using a pseudonym. But you might point out this language in the sample declaration in IRM Exhibit 25.5.10-3: If the IRS employee is using a pseudonym, the following statement must be inserted at the end of paragraph a): (______) is not my real name. I use a pseudonym in my official capacity as an employee of the IRS. This pseudonym, used for privacy and safety reasons, has been registered with the IRS, in accordance with IRS procedures (Internal Revenue Manual 10.5.7, Use of Pseudonyms by IRS Employees), and all IRS procedures governing the use of pseudonyms.