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
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.