Ezel / IRS Rulings / 201520008
Chief Counsel Advice 201520008 Released May 15, 2015 Advice

TAS confidentiality discretion does not block litigation disclosure

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This page covers one taxpayer's ruling from 2015, which can't be cited as precedent. Ezel answers your situation under the current Code and IRS guidance, with citations.

Currency note: this determination was released in 2015
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 resolved one taxpayer's situation on its specific facts, 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 advised that the Taxpayer Advocate Service's discretion to protect information under section 7803(c)(4)(A)(iv) does not apply when the IRS must provide information for litigation. TAS therefore did not need to use its ordinary confidentiality questionnaires before responding. It should first obtain a written statement from the government attorney identifying the case, docket number, and specific TAS information sought. Counsel should not make a blanket request. Once the requested material is identified, TAS may provide relevant records.

Ruling snapshot

  • Question: May TAS withhold information under section 7803 when the IRS requires it for litigation?
  • Outcome: Advice given, the confidentiality discretion does not apply to required litigation disclosures.
  • Key authorities: IRC § 7803(c)(4)(A)(iv); IRM § 13.1.5

Full text (IRS public release)

ID: CCA_2015042114290754 [Third Party Communication:

UILC: 7803.02-01 Date of Communication: Month DD, YYYY]

Number: 201520008
Release Date: 5/15/2015
From:
Sent: Tuesday, April 21, 2015 2:29:07 PM
To:
Cc:
Bcc:
Subject: RE: Case file

Hi -------. The discretion in IRC section 7803(c)(4)(A)(iv) to protect information is not
applicable when the IRS is required to provide the information in connection with
litigation. So you don’t need to use the confidentiality questionnaires in IRM 13.1.5. But
before providing any information, ask for a written statement (e-mail is fine) from the
government attorney handling the litigation, detailing the name of the case, the docket
number, and the specific information being sought from TAS. SBSE Counsel should not
be making a blanket request – they should be able to give you some indication what it is
they are looking for. And then provide them with any relevant materials once you know
what they are looking for. If you encounter any difficulty with SBSE Counsel, let me
know and I would be happy to talk with him/her.

Thanks.

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