IRC 6103(h)(1) authorizes disclosing return information to agency employees

Plain-English summary

This is a brief, informal Chief Counsel Advice sent as an email answering a "need to know" disclosure question. Federal law generally keeps tax returns and return information confidential under Code Section 6103, but there are specific exceptions. Here Chief Counsel advised that, based on the facts provided, Code Section 6103(h)(1) applies to authorize disclosing return information to the questioner's employees. Section 6103(h)(1) permits return information to be made available to officers and employees of the Department of the Treasury whose official duties require it in connection with tax administration. No further legal analysis is provided; it is a short confirmation that the disclosure is permitted.

Ruling snapshot

• Question: Does Code Section 6103(h)(1) authorize disclosing return information to the questioner's employees?
• Outcome: Advice given (yes, 6103(h)(1) applies)
• Key authorities: IRC § 6103(h)(1)

Full text (IRS public release)

ID: CCA_2018101214595853
UILC: 6103.08-01

Number: 201850020
Release Date: 12/14/2018
From:
Sent: Friday, October 12, 2018 2:59:58 PM
To:
Cc:
Bcc:
Subject: RE: Need to know question - TPP/APMA

Hi ------------

Thanks for the clarification. Based on the information you provide below, IRC 6103(h)(1) applies here to authorize the disclosure of return information to your employees.

Hope that helps. If you have further questions, please feel free to contact me.

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