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Exhibits by Special Agent Tanya
Burgess #12
Internal Revenue Manual
9.3.1.3 (07-29-2002)
IRC §6103 and the Administrative Investigation
Special agents are authorized by IRC §6103(k)(6) (investigative disclosure) to disclose return information to the extent that such disclosure is necessary in obtaining information which may be relevant to a tax investigation, but is not otherwise reasonably available when the provisions of the §6103(k)(6) regulations are met. A situation in which a special agent may have to make such a disclosure could arise when an agent contacts a third party believed to have information pertinent to a tax investigation and the information is not otherwise reasonably available.
Investigative disclosure, IRC §6103(k)(6), permits the disclosure of return information in the investigation process but does not authorize the disclosure of returns themselves. They may be disclosed during the investigation process only to the taxpayer and his or her return preparer.
Official matters should not be discussed in public or within the hearing of the public. Further, when a discussion of findings, theories, and plans relating to an investigation is necessary in order to achieve a better understanding of the investigation, the discussion should be limited to the IRS personnel directly concerned. This does not preclude discussions among special agents concerning investigative techniques, sources of information, etc.
The following subsections will provide
an overview of the investigative situations that involve investigative
disclosure.
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