Ezel / IRS Rulings / 202346024
Chief Counsel Advice 202346024 Released November 17, 2023 Advice

IRS information may be disclosed electronically to state agencies

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This page covers one taxpayer's ruling from 2023, which can't be cited as precedent. Ezel answers your situation under the current Code and IRS guidance, with citations.

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 confirmed that IRS information may be disclosed to state agencies electronically under the applicable guidance and memorandum of understanding. The relevant statute, regulations, and Internal Revenue Manual provisions do not require the disclosure documents to be distributed on paper. The memorandum of understanding also contains no paper-distribution requirement. Changing the delivery method from paper to electronic format therefore was acceptable.

Ruling snapshot

  • Question: May IRS disclosure documentation be sent electronically rather than on paper to state agencies?
  • Outcome: Advice given, electronic disclosure is permitted
  • Key authorities: IRC § 6104; applicable regulations, Internal Revenue Manual guidance, and memorandum of understanding

Full text (IRS public release)

 ID:         CCA_2023082211071148                                [Third Party Communication:

 UILC:       6104.00-00                                          Date of Communication: Month DD, YYYY]

Number: 202346024
Release Date: 11/17/2023
From: ------------
Sent: Tuesday, August 22, 2023 11:07:11 AM
To: -----------------
Cc: -----------------------------------------------------------------------------------------
Bcc:
Subject: RE: Electronic disclosures


Hi ------

Thank you for speaking with me this morning. As we discussed, we can confirm that
the change in the method of disclosure of IRS information to state agencies in electronic
format should be fine under relevant guidance and the MOU. Nothing in the relevant
statute, regulations, or IRM require paper distribution of disclosure documentation or
disallow electronic disclosures. Also, as you noted in your incoming email, the MOU
does not contain any language requiring paper distribution of disclosure
documentation.

If you have any additional questions or comments, please let me know.

Kind regards,
------

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