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Exhibits by Special Agent Tanya
Burgess #7
Internal Revenue Manual
9.3.1.3.1 (07-29-2002)
Interviews
When soliciting information from a third party other than a return preparer during a tax investigation, a special agent may not show a taxpayer's tax return to the third party. However, pertinent data (e.g., the nature and amount of income, deductions, expenses, etc.) may be extracted from the tax return and used in questioning third parties. This may be done to the extent that necessary information of sufficient reliability could not be secured without making the disclosure.
Situations in which necessary information generally will not be available from the taxpayer or will not be in a usable form include the following:
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When corroboration is needed for a taxpayer's statement or records.
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When missing evidence is in the hands of third parties.
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When it is necessary to disclose return information to persons possessing special expertise in areas such as handwriting analysis, photographic development, sound recording enhancement, and voice identification.
In determining whether to make an investigative
disclosure under IRC §6103(k)(6), be certain that the disclosure
is consistent with the requirements of that section and the related
regulation. (Treasury Regulation 301.6103(b)(6)-1).
The fact that information from the taxpayer's investigative file is
already public should not normally be a factor in making investigative
disclosures.
Questions concerning investigative disclosures should be brought to
the attention of one's manager or the Disclosure Officer.
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