TN 1 (12-16)
GN 03313.060 Disclosure to the Department of the Treasury (DT)
We provide general instructions for disclosing information from our systems of records (SOR) to other Federal agencies and officials and a link to our systems of records and their applicable routine uses in GN 03313.001. If you receive a request from DT, contact your regional Privacy Act Coordinator.
A. Disclosures to assist us in administering our Social Security programs
We disclose information to Internal Revenue Service (IRS) to help detect unreported resources and non-wage income of Supplemental Security Income recipients and to assist IRS with investigations of lost, stolen, or forged Social Security checks. For more information, see GN 03316.035, Disclosure Without Consent to the Department of Treasury.
B. Disclosures to audit SSA’s compliance with the safeguard provisions of the Internal Revenue Code (IRC)
These disclosures allow IRS to access our files and SOR containing tax return information to determine if we comply with IRS’ safeguard standards and requirements for tax return information. Requests from IRS for access to tax return information, for purposes of auditing SSA’s compliance with the safeguard requirements of the IRC, are ordinarily coordinated at the executive level in our Central Office.
C. Disclosures to DT for tax administration purposes
We disclose certain non-tax return information to IRS when IRS needs the information to investigate violations of Federal tax laws, or for general tax administration purposes as defined in the IRC. We also disclose certain tax return information to IRS under our Master Earnings File routine uses.
We also disclose certain non-tax return information to DT for their tax administration purposes when those purposes fall outside of IRS’ tax administration under the IRC. We also disclose certain tax return information to DT under our Master Earnings File routine uses.
Refer questions about the appropriateness of a disclosure to IRS to the Office of Privacy and Disclosure at ^OGC OPD Controls. For more information about the handling of IRS requests for tax administration purposes, see GN 03312.045B.