Limit SharePoint access to protected taxpayer information

Plain-English summary

Chief Counsel advised that training materials, legal advice, and white papers created by field attorneys and agents could be placed on SharePoint if the National Office had not reviewed them. Documents containing tax returns or return information must be limited to Counsel attorneys and IRS employees with a need to know under IRC § 6103(h)(1). The reviewer did not see protected information already posted. If such information might be added, access should be restricted to personnel assigned to marijuana business cases.

Ruling snapshot

• Question: What access controls apply when field-created materials and possible return information are placed on an IRS SharePoint site?
• Outcome: Advice given
• Key authorities: IRC § 6103(h)(1)

Full text (IRS public release)

ID: CCA_2014092914365506 [Third Party Communication:

UILC: 6110.02-00 Date of Communication: Month DD, YYYY]

Number: 201443018
Release Date: 10/24/2014
From:
Sent: Monday, September 29, 2014 2:36:55 PM
To:
Cc:
Bcc:
Subject: RE: Request for Advice from -------- Sharepoint/Disclosure/Privilege Issues

--------If the training materials, legal advice, and whitepapers are created by field attorneys and field agents (and not reviewed by the National Office), then the documents may be placed on SharePoint. Any documents that contain returns or return information should only be available to Counsel attorneys and IRS employees on a “need to know” basis. See I.R.C. § 6103(h)(1). While I did not notice any returns or return information currently posted to your SharePoint, if returns or return information may be placed on the SharePoint, then I suggest limiting access to the Sharepoint to only those Counsel and IRS employees that are assigned to marijuana business cases. Let me know if you would like to discuss this further.

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