Ezel / IRS Rulings / 201638023

Entity-return disclosure to individual bankruptcy trustee must be denied

Number
201638023
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Disclosure of Return in Individual's Title 11 Case
Topics
Procedure, penalties, and administration
Code sections
§ 6103
Ruling dated
August 5, 2016
Publicly released
September 16, 2016
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 2016, 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 2016
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

Chief Counsel addressed whether an individual bankruptcy trustee could receive return information for a related entity. The trustee for the individual was not also the trustee for the entity. Counsel advised that the disclosure request therefore had to be denied under IRC § 6103(e)(5).

Ruling snapshot

  • Question: Could an individual's bankruptcy trustee obtain return information for an entity when the trustee did not also represent that entity?
  • Outcome: Advice given, the disclosure request must be denied.
  • Key authorities: IRC § 6103(e)(5).

Full text (IRS public release)

ID:        CCA_2016080513503417
UILC:      6103.05-10

Number: 201638023
Release Date: 9/16/2016
From:
Sent: Friday, August 05, 2016 1:50:34 PM
To:
Cc:
Bcc:
Subject: FW: Bankruptcy disclosure issue we have been discussing


Hello ------------

See below that the individual trustee is not also trustee of the entity. Based on this
determination, the disclosure answer under 6103(e)(5) must be denial.




Hope this helps.

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