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Congress decided that federal law enforcement officials should not have easier access to information about a taxpayer maintained by the IRS than they would have if they sought to compel the production of that information from the taxpayer themselves. With this in mind, Congress enacted section 6103(i), which establishes the general rule that a federal agency enforcing a non-tax criminal law must obtain court approval to obtain a return or return information submitted by the taxpayer or their representative.

IRC 6103(i) primarily permits disclosure of returns and return information to officers and employees of federal agencies for the administration of federal non-tax criminal and terrorist-related laws subject to the restrictions imposed by IRC 6103(i)(1) through IRC 6103(i)(7). Refer to Delegation Order 11-2, found in IRM 1.2.2.12.2, for those authorized to disclose information under these sections.

IRC 6103(i) is the only code section where it may be necessary to distinguish between taxpayer return information and return information (other than taxpayer return information). See IRM 11.3.28.1.5, Terms and Definitions for the meaning of terms/definitions pertinent to IRC 6103(i).

IRC 6103(i)(1)(A) and (B) provide that the Attorney General, Deputy Attorney General, the Associate Attorney General, any Assistant Attorney General, any U.S. Attorney, any special prosecutor (independent counsel) appointed under 28 USC 593, and any attorney in charge of an organized crime strike force (although strike forces no longer exist) may authorize an application for an Ex Parte order from a federal district court judge or magistrate allowing officers and employees of a federal agency in cooperation with the Department of Justice (DOJ) access to returns and return information, or portions thereof. This information will be disclosed only to officers and employees who are personally and directly engaged in:

IRC 6103(i)(1)(C) provides, in the case of an investigation pertaining to a missing or exploited child, the head of any federal agency, or their designee, may disclose any return or return information obtained under IRC 6103(i)(1)(A) to officers and employees of any state or local law enforcement agency, if such state or local law enforcement agency is part of a team with the federal agency in such investigation, and such information is disclosed only to such officers and employees who are personally and directly engaged in such investigation.

IRC 6103(i)(2) provides for a written request from the head of a federal agency, or the Inspector General thereof, or, in the case of the Department of Justice, the Attorney General, Deputy Attorney General, the Associate Attorney General, any Assistant Attorney General, the Director of the Federal Bureau of Investigation, the Administrator of the Drug Enforcement Administration, any U.S. Attorney, any special prosecutor (independent counsel) appointed under 28 USC 593, or any attorney in charge of an organized crime strike force to request the disclosure of return information (other than taxpayer return information) to certain officers and employees of such agency. Taxpayer identity information for this purpose is not considered taxpayer return information. See IRM 11.3.28.4, Disclosure of Return Information (Other Than Taxpayer Return Information) Pursuant to IRC 6103(i)(2) for further discussion. This provision limits disclosure to officers and employees who are personally and directly engaged in:

IRC 6103(i)(3)(A) permits the Commissioner or their delegate to disclose in writing, return information (other than taxpayer return information) that may constitute evidence of a violation of a federal non-tax criminal statute. Disclosures can be made to the extent necessary to apprise the head of the appropriate federal agency charged with enforcement responsibility. The head of the requesting agency may re-disclose that information to officers and employees of the agency to the extent necessary to enforce the law.

IRC 6103(i)(3)(B)(i) permits the Commissioner or their delegate to disclose return information (including taxpayer return information) to the extent necessary to apprise appropriate officers or employees of any federal or state law enforcement agency of the circumstances involving an imminent danger of death or physical injury to any individual. See IRM 11.3.28.5.2, Disclosure in Emergency Situations Pursuant to IRC 6103(i)(3)(b) regarding disclosures of tax information in terrorism and national security investigations.

IRC 6103(i)(3)(B)(ii) permits the Commissioner or their delegate to disclose return information (including taxpayer return information) to the extent necessary to apprise appropriate officers or employees of any federal law enforcement agency in circumstances involving the imminent flight of any individual from federal prosecution. This provision is intended to cover individuals who could be prosecuted for flight from prosecution, as a separate federal offense, and circumstances where an individual has attempted to change identity or intends to flee from the country.

IRC 6103(i)(4) provides for information obtained under the other subsections of IRC 6103(i) to be entered into evidence in an administrative or judicial proceeding if the court determines that the tests provided by sections 6103(i)(4)(A)(i) or (i)(4)(A)(ii) have been met. See IRM 11.3.28.7, Use of Returns and Return Information in Administrative and Judicial Proceedings and IRM 11.3.35, Requests for Testimony and Production of documents, for additional information. IRC 6103(i)(4)(C) states that no return or return information shall be admitted into evidence if the Secretary determines and notifies the Attorney General or his delegate or the head of the federal agency that such admission would identify a confidential informant or seriously impair a civil or criminal tax investigation.

IRC 6103(i)(5) permits disclosure of the returns and return information of a fugitive pursuant to an Ex Parte court order signed by a federal district court judge or magistrate to officers and employees of any federal agency exclusively for their use in locating the fugitive. The same officials permitted to authorize applications for court orders under IRC 6103(i)(1) can authorize applications under IRC 6103(i)(5). Process these in the same manner as IRC 6103(i)(1) orders.

The Victims of Terrorism Tax Relief Act, enacted 1/2002, set out detailed rules for disclosures in terrorism and national security investigations. These provisions were made permanent by the passage of the Emergency Economic Stabilization Act of 2008. Disclosures must be approved by individuals having Delegation Order 11-2 authority (See IRM 1.2.2.12.2, Delegation Order 11-2, (Rev.4), Authority to Permit Disclosure of Tax Information and to Permit the Testimony of the Production of documents). The provisions are:

The following items govern the authority pertaining to disclosures to federal agencies for administration of non-tax crimes:

This IRM is used by all IRS employees and contractors to help comply with the disclosure provisions of IRC 6103(i) pertaining to disclosures to federal agencies for administration of non-tax and terrorist related crimes.

Business Units are responsible for establishing and documenting the program controls developed to oversee their program as well as ensuring employee compliance with all applicable elements of this IRM.

The following is a list of terms and definitions that are used in this IRM:

The following is a list of the acronyms that are used in this IRM section:

The following table lists other sources of guidance on disclosures to federal agencies for administration of non-tax or terrorist related crimes.

Additional information may also be found at these related resources:

IRC 6103 (i)(1), IRC 6103(i)(5), IRC 6103(i)(7)(C) and IRC 6103(i)(7)(D) specify that an Ex Parte court order must be granted by a federal district court judge or magistrate. The Uniform Code of Military Justice (UCMJ) is a federal statute and investigations/actions involving criminal violations of the UCMJ meet the requirements of the IRC 6103(i). If a military branch needs information under IRC 6103(i)(1), IRC 6103(i)(5) or IRC 6103(i)(7)(C), it should apply for the order through one of the Department of Justice employees listed in IRC 6103(i)(1)(B) or IRC 6103(i)(7)(C)(ii), as appropriate. One of the listed individuals must authorize the application and a federal district court judge or magistrate must grant the order. A military court judge cannot grant an IRC 6103(i)(1), IRC 6103(i)(5), IRC 6103(i)(7)(C) or IRC 6103(i)(7)(D) order.

The Foreign Intelligence Surveillance Act (FISA) established courts which can authorize the gathering of data for intelligence purposes. These courts are known as FISA courts.

FISA Courts have been authorized by 50 USC 1805 to issue Ex Parte court orders. The United States Attorney General is authorized to issue an application for a FISA court order. Since the information contained in the application contains sensitive information related to terrorist activities, the application itself is classified as Top Secret and only those individuals with that clearance can have access to the application and process FISA court orders. Top Secret is the highest level of classification of material on a national level. Such material would cause "exceptionally grave damage" to national security if publicly available.

Contact the Senior Disclosure Analyst for CI for all issues regarding FISA matters.

The regulations at 26 CFR 301.6103 (i)-1(b)(i) permit the U.S. Attorney to disclose return information obtained under IRC 6103(i)(1) to private contractors to provide special expertise to the investigation. Their services must meet the special knowledge or technical skills requirement. The U.S. Attorney may make these disclosures only if the special expertise requires the use of the material in the determination.

Generally, the U.S. Attorney may only re-disclose IRC 6103(i) information to federal employees personally and directly engaged in the investigation. The U.S. Attorney may consider state and local personnel as federal employees for disclosure purposes as long as the employees are:

When state and local personnel are formally appointed, they will be advised in writing of disclosure restrictions and the penalties for unauthorized disclosures and inspections. See Exhibit 9.3.1-2, Statement Regarding Use and Disclosure of Federal Information By State or Local Government Employee Appointed to Assist A Federal Grand Jury Investigation.

State and local government personnel involved in the federal investigation are prohibited from using or disclosing the data obtained through the federal Ex Parte Court Order process for state or local law enforcement purposes.

When an employee discovers return information, (other than taxpayer return information) that may indicate an identifiable taxpayer has committed a potential non-tax federal crime the employee will report the information by memorandum through functional channels to the appropriate Disclosure Office.

IRC 6103(i)(3)(a) provides for disclosure in writing of return information,(other than taxpayer return information) that may constitute evidence of a violation of a non-tax federal criminal statute. Care must be taken in determining whether the referral information, as defined in IRC 6103(b), or return information, (other than taxpayer return information). If a return or taxpayer return information contains the evidence of the violation, the IRS may not initiate the disclosure.

When return information, (other than taxpayer return information) that may constitute evidence of a violation of a non-tax federal criminal law is disclosed, the identity (name, address, SSN and date of Birth) of the taxpayer may also be disclosed. The taxpayer identity information is treated as return information, (other than taxpayer return information), in this instance. ob体育ever, taxpayer identity information may not be disclosed by itself.

Information that merely indicates a violation may have occurred is adequate to warrant a referral to the appropriate federal agency. The information must sufficiently identify the specific criminal act or event or statute to which it relates.

The memorandum prepared should contain the following information about the violation:

The Disclosure Office will review the information to ensure it qualifies for referral under IRC 6103(i)(3)(A), prepare the necessary referral letter and forward the letter to the head of the appropriate federal agency.

Oral discussions or clarifications with an employee of the other federal agency are prohibited. Should an IRS employee receive contact from the agency, the employee should advise that the letter sent contains all the information permitted to be disclosed under IRC 6103(i)(3)(A) and that the statute does not permit oral discussions on the information.

Inform the Disclosure Manager or other IRS employee having IRC 6103(i)(3)(B)(i) authority of situations involving the imminent danger or death or physical injury to any individual.

The Disclosure Manger or receiving office will contact an authorized IRS official identified in Delegation Order 11-2, found in IRM 1.2.2.11.2 for consultation and disclosure authorization, as necessary.

When making the disclosure, the Disclosure Manager or other function may provide the information by telephone to the appropriate Officer or employee of the federal or state law enforcement agency that could take action on the imminent situation.

When a taxpayer makes a threat against the President or certain other Government officials during an official contact (e.g., during the preparation of a tax return in an IRS office, or by written statements contained on the tax return), the Disclosure Manager, Special Agent or other authorized person will immediately disclose the threat, together with the name and address of the taxpayer by telephone to the local Secret Service field office. These figures include:

IRC 6103(3)(B)(ii) permits the disclosure of return information to the appropriate officers or employees of any federal law enforcement agency in situations involving the imminent flight of an individual from federal prosecution. Delegation Order 11-2, found in IRM 1.2.2.11.2 for those having delegated authority to make this type of disclosure.

The referring office must maintain thorough documentation to provide a review trail for each disclosure under IRC 6103(i)(3)(B). The accounting requirements of IRC 6103(p)(3) apply to these disclosures. See IRM 11.3.37, Recordkeeping and Accounting for Disclosures

IRC 6103(i)(3)(B) permits disclosure of both taxpayer return information and return information (other than taxpayer return information). The source of the information concerning the threat is irrelevant. IRS must decide on its own whether an emergency situation exists.

Disclosures under IRC 6103(i)(3)(B) are not subject to the confidential informant and tax impairment determinations required under IRC 6103(i)(6). ob体育ever, it is IRS policy never to release the identity of a confidential informant.

By itself, a suicide threat to the IRS is not tax information, therefore the rules limiting tax disclosures do not apply to the threat itself. IRC 6103 limitations on disclosure do not apply to location information that the taxpayer provides while making the threat nor on location information an employee may obtain from a public source. To verify the address or current location of the taxpayer making the threat, without accessing tax return information, take the following steps:

If the taxpayer's location comes from one of the above sources, call 911 for assistance. Be careful not to mention the underlying reason for the taxpayer's call or the fact the call is related to a tax issue.

If the taxpayer's location must be obtained by accessing tax information (e.g., through IDRS), IRS employees must follow the procedures related to disclosures under IRC 6103(i)(3)(B)(i).

IRM 21.1.3.12, Suicide Threats, contains step-by-step procedures for dealing with suicide threats.