TN 1 (12-18)

GN 03312.095 Law Enforcement Disclosures Involving Health and Safety Situations

Absent a valid law enforcement request, we may disclose non-tax return information to the law enforcement entity that has jurisdiction over the matter under the Privacy Act’s health and safety disclosure exception in matters where the immediate health or safety of an individual is at stake. The disclosed information may come from either the at-risked individual’s records or other individuals’ records that may contain information necessary to ensure the health and safety of the at-risked individual. We may initiate the disclosure or make the disclosure in response to a request. For further information regarding requests for health and safety disclosures, see GN 03316.135.

NOTE: In these cases, the Privacy Act and our regulations require us to send a notice to the individual whose record we disclosed. This notice informs the individual that we disclosed certain information regarding him or her in response to a health and safety request. Neither the Privacy Act nor our regulations mandate a specific time for sending the notice.