Taxpayer may accurately disclose its own return information

Number

202118014

Outcome

Advice

Document type

Chief Counsel Advice

IRS subject

Confidentiality and Disclosure of Returns and Return Information

Topics

Procedure, penalties, and administration

Code sections

§ 6103

Ruling dated

October 5, 2020

Publicly released

May 7, 2021

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 2021, which can't be cited as precedent. Ask about your situation and see what the current Code and IRS guidance say, with citations.

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

A taxpayer wanted to disclose its own return information. Chief Counsel advised that there was no apparent problem as long as the taxpayer's statement was accurate. The brief public release provides no further facts or analysis.

Ruling snapshot

Question: Could the taxpayer disclose its own return information?
Outcome: Advice given: yes, if the statement was accurate.
Key authorities: IRC § 6103

Full text (IRS public release)

ID: CCA_2020100518533753
UILC: 6103.00-00

Number: 202118014
Release Date: 5/7/2021
From: ----------------
Sent: Monday, October 05, 2020 6:53:37 PM
To: --------------------
Cc:
Bcc:
Subject: RE---------Status Report

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

Taxpayer wants to disclose TP’s own return information. So long as the statement is accurate, I
don’t see a problem.

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