TAS confidentiality discretion does not block litigation disclosure

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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