Stop! You Can’t Disclose my Taxpayer Information!

The Internal Revenue Code (IRC) provides for the confidentiality of taxpayer tax returns and return information. In general, employees and officers of the federal government, certain employees and officers of states or state and local agencies, and other persons with access to such returns or return information are required to keep tax return and return information confidential unless authorized by the IRC.  This practice note contains a diagram breaking down the factors to consider and the questions to ask in determining whether there is an I.R.C. § 6103 violation and, if so, whether a taxpayer may have a civil action against the United States under I.R.C. § 7431 for damages.

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  • Business Entities. IRS provides the exclusive procedures for requesting a determination under I.R.C. § 4672(a)(2)that a substance be added to or removed from the list of taxable substances under I.R.C. § 4672(a). Rev. Proc. 2022-26.
  • Individual Income Tax. Treasury and IRS issue proposed regulations amending existing regulations issued under I.R.C. § 2053, providing guidance on the proper use of present-value principles in determining the amount deductible by an estate for funeral expenses, administration expenses, and certain claims against the estate.  87 Fed. Reg. 38331 (June 28, 2022).
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