Exhibits by Special Agent Tanya Burgess #8

Internal Revenue Manual
11.3.21.3 (11-30-2001)

Requirements for Investigative Disclosures

The provisions of Treasury Regulation 301.6103(k)(6)-1 may be summarized as follows:

EXAMPLE:

A revenue agent or special agent contacts a taxpayer's customer regarding the purchases the customer made from the taxpayer during the year under investigation. The agent will usually be able to obtain the needed purchase information only by disclosing the taxpayer's identity and the fact of investigation. However, depending on the facts and circumstances, the agent may also have to inform the customer of the dates of the purchases and the types of merchandise involved.

EXAMPLE:

A tax examiner in a Campus is processing a return that is missing a schedule. Despite repeated contacts the taxpayer has not responded. The tax examiner can contact the preparer to secure the schedule without the taxpayer's authorization, even if by doing so the employee has to divulge return information such as the taxpayer's address or Social Security Number.

The investigative disclosure must be made to obtain information. Return information may not be divulged solely for the benefit of the recipient. Its disclosure may not be negotiated in some form of quid pro quo arrangement.
Disclosures of return information in investigative situations may be made only if the necessary information cannot otherwise be reasonably obtained in accurate and sufficiently probative form, or in a timely manner, and without impairing the proper performance of official duties. Thus, as a general rule, in instances when the taxpayer is aware of the investigation, is cooperating, and is believed to have the needed information, IRS employees should obtain such information directly from the taxpayer or the taxpayer's representative unless to do so might tend to impair the investigation.

Situations in which necessary information generally will not be available from the taxpayer or will not be in a usable form include the following:
When corroboration of a taxpayer's statement or records is
necessary.

When the taxpayer's records are in the possession of a third party and the taxpayer is unwilling or unable to obtain the records.

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.

If the accuracy of the information provided by the taxpayer or the taxpayer's representative needs to be verified, investigative disclosures may be made to third parties to obtain missing or corroborating information.
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 regulations.

CAUTION:

In view of conflicting court decisions, caution should be used when considering whether information which is already public should be disclosed in making disclosures as part of investigations. If such a disclosure does not meet 6103(k)(6) standards, and later it is determined that the "public" information was still protected by IRC 6103, an unauthorized disclosure may be deemed to have occurred.

Questions concerning investigative disclosures should be brought to the attention of one's manager or the Disclosure Officer.

 

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