We may disclose relevant tax and non-tax return information to the Internal Revenue
Service (IRS) for their civil or criminal investigations concerning violations of
Federal tax laws, or for general tax administration purposes, when we receive a valid
request and a routine use in the system of records that contains the relevant information
authorizes the disclosure. We do not process these requests under the law enforcement
exception of the Privacy Act; rather, we disclose based on our routine use(s). In
these instances, the IRS must still submit a valid request to us, as detailed below.
We cannot disclose information under the tax administration routine use to the Department
of the Treasury’s Office of the Inspector General (IG). In cases involving an IG request,
we should process the request as a law enforcement request.
EXAMPLE: The IRS sends in a valid request seeking an individual’s benefit payment data (e.g.,
benefit amount, financial institution, address, etc.) for investigating tax fraud
concerning the individual’s benefit payments. The requested benefit information is
stored in our Master Beneficiary Record (MBR) system of records. There must be an
established routine use in this system of record allowing us to disclose this data
to IRS. In this situation, a routine use does exist allowing us to disclose information
from the MBR to IRS. For more information regarding this routine use, see routine
use no. 5 in the MBR system of records notice.
1. Valid IRS Requests
To be valid, a request from IRS for civil or criminal investigations must:
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be in writing on IRS letterhead;
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be signed by an official of the IRS central office or a local field office (e.g.,
a revenue officer or supervisory or management official);
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clearly state they are requesting the information for a civil or criminal investigation
in connection with Federal tax administration, as defined in 26 U.S.C. § 6103(b)(4)
or other relevant Federal tax laws. If the request cites to other relevant Federal
tax laws other than 26 U.S.C. § 6103(b)(4), IRS must provide the legal citation;
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contain the target(s) of the investigation/number holder’s (NH) first and last name,
Social Security Number (SSN), and date of birth; or the first and last name and SSN;
or the first and last name along with sufficient identifying information (e.g. place
of birth, mother’s maiden name, or father’s first and last name) to enable us to locate
the SSN. We will not disclose a NH’s name or any other information if IRS only furnishes
a SSN;
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clearly explain why they need the records. The request must clearly show a nexus between
the reason they are requesting the information and our legal authority for disclosure;
and
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thoroughly explain and specify what information they need, in order for us to accurately
search and produce the requested information. We will return the request to IRS for
clarification when necessary.
2. Procedure for disclosing
information
to IRS
a. When IRS offices request non-tax return information from field offices, refer them
to the regional Privacy Act Coordinator (PAC). The regional PAC should develop the
request, but consult with OPD for advice and a final determination on whether to release the non-tax information
to IRS.
b. IRS should fax all requests for earnings information to the Office of Central Operations
(OCO) at:
Social Security Administration
Center for Automation, Security and
Integrity
Attn: Security and Integrity Branch - SIPS
410
-597-0140
OCO may consult with OPD as necessary concerning the validity of an IRS request for
earnings information.
IRS can retrieve Federal tax information within our systems (e.g., IRS 1099s, W-2s,
and W-3s) within the last ten years without contacting us.