Ezel / IRS Rulings / 201432017

IRS could send preparer information requests through the CPA's lawyer

Number
201432017
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Disclosure for Investigative Purposes
Topics
Procedure, penalties, and administration
Code sections
§ 6103
Ruling dated
June 18, 2014
Publicly released
August 8, 2014
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 2014, 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 2014
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

An examining agent sought records from a CPA who had prepared amended returns reporting previously undisclosed foreign bank accounts. After initially cooperating, the CPA and an attorney claiming to represent the CPA asked that future requests be directed through the attorney. Chief Counsel advised that § 6103(k)(6) allowed the IRS to direct requests for information about returns prepared by the CPA to that attorney.

Ruling snapshot

  • Question: May the IRS route investigative requests for return-preparation records through a CPA's attorney?
  • Outcome: Advice given. Section 6103(k)(6) permits that communication.
  • Key authorities: IRC § 6103(k)(6)

Full text (IRS public release)

ID: CCA_2014061817070710
UILC: 6103.11-06

Number: 201432017
Release Date: 8/8/2014
From:
Sent: Wednesday, June 18, 2014 5:07:07 PM
To:
Cc:
Bcc:
Subject: RE: Follow-Up

Hi ----------

The facts, as we understand them, are as follows: A CPA prepared amended returns for clients with previously undisclosed foreign bank accounts. Some of those amended returns were selected for examination. In connection with the examinations of those returns Exam contacted the CPA requesting the records he used to prepare the amended returns under examination. The CPA cooperated with these requests for information. At some point last fall, the Service was contacted by an attorney claiming to represent this CPA. He asked that future requests for information from the CPA be directed at him. The CPA also requested that future requests for information be directed to this attorney.

Under these circumstances, section 6103(k)(6) permits the Service to direct requests for information about returns prepared by the CPA to the CPA’s attorney. If you have any questions or would like to discuss this issue further, please let me know.

Best,

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