Stripping taxpayer identifiers does not make return information disclosable under section 6103

Plain-English summary

Section 6103 keeps tax returns and "return information" confidential. A carve-out in section 6103(b)(2), known as the "Haskell Amendment," says return information does not include data in a form that cannot be associated with a particular taxpayer. Someone apparently asked whether that means the IRS can disclose otherwise confidential return information once taxpayer identifiers are removed. Chief Counsel advised no. The Haskell Amendment exists to let the IRS publish statistical studies and tax models for research; it is more than a simple identity test. Citing the Supreme Court's decision in Church of Scientology of California v. IRS, Chief Counsel explained that return information remains protected by section 6103 even after taxpayer identifiers are deleted. So merely anonymizing data does not free it for disclosure.

Ruling snapshot

• Question: Does section 6103(b)(2) (the Haskell Amendment) allow disclosure of return information once taxpayer identifiers are removed?
• Outcome: advice given (no; deleting identifiers does not remove section 6103 confidentiality outside statistical-study compilations)
• Key authorities: IRC § 6103(b)(2); Church of Scientology of Cal. v. IRS, 484 U.S. 9 (1987)

Full text (IRS public release)

 ID:      CCA_2024120615483000                 [Third Party Communication:

 UILC:    6103.00-00                           Date of Communication: Month DD, YYYY]

Number: 202504018
Release Date: 1/24/2025
From: ----------------------
Sent: Friday, December 6, 2024 3:48:30 PM
To: ---------------
Cc:
Bcc:
Subject: RE: 6103 information in resume


The flush language under section 6103(b)(2) (“. . . but such term does not include data
in a form which cannot be associated with, or otherwise identify, directly or indirectly, a
particular taxpayer”) applies to statistical studies and similar compilations of
amalgamated data. The purpose of this language – commonly referred to as the
“Haskell Amendment” – is to ensure that the Service can publicly disclose statistical
studies and tax models for research purposes. The Haskell Amendment does not,
however, allow the disclosure of otherwise confidential return information simply
because the taxpayer(s) cannot be identified. The statute is more than an identity test.
The Supreme Court has addressed this issue and concluded that return information
from which taxpayer identifiers have been deleted is still subject to the confidentiality
requirements of section 6103. See Church of Scientology of Cal. v. IRS, 484 U.S. 9, 14-
18 (1987).

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