CCA 201319013: Summoned bank records may be disclosed to an authorized representative

Plain-English summary

Chief Counsel Advice states that a taxpayer's bank records obtained through an IRS summons are return information under IRC § 6103(b)(2)(A). The IRS must maintain confidentiality unless the Code permits disclosure. If the taxpayer's representative submitted Form 2848 for the tax matter and years covered by the summons, the records may generally be disclosed to that representative, unless the disclosure would impair tax administration. The advice also identifies Form 8821 as a general authorization form.

Ruling snapshot

• Question: May the IRS disclose summoned bank records to a taxpayer's authorized representative?
• Outcome: Advice given.
• Key authorities: IRC §§ 6103(b)(2)(A), 6103(c), and 6103(e)(7); Forms 8821 and 2848

Full text (IRS public release)

ID: CCA_2013031112301803 Number: 201319013
Release Date: 5/10/2013
Office: --------------
UILC: 6103.02-00

From: --------------------
Sent: Monday, March 11, 2013 12:30:37 PM
To: ------------------
Cc: ----------------------
Subject: RE: disclosure issue

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A taxpayer’s bank records that you received through a summons are the taxpayer’s return information. See I.R.C. § 6103(b)(2)(A). Section 6103 requires the IRS to maintain the confidentiality of return information unless a provision of title 26 provides otherwise. Pursuant to section 6103(c), a taxpayer may authorize the Service to disclose the taxpayer’s returns and return information to the taxpayer’s designee. Generally a taxpayer uses Form 8821, Tax Information Authorization, to authorize disclosure to a taxpayer’s designee. Form 2848, Power of Attorney and Declaration of Representative, also authorizes the disclosure of returns and return information to a taxpayer’s representative for the tax matters and tax years for which the power of attorney is authorized to represent the taxpayer.

If the taxpayer’s representative has submitted Form 2848 with respect to the tax matter and tax years for which you summoned the taxpayer’s bank records, then you may disclose the records to the taxpayer’s representative, unless you determine that the disclosure would impair tax administration. See I.R.C. § 6103(e)(7). I hope this is helpful.
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