We established a routine use allowing disclosure to a congressional office, in response
to an inquiry from that office, made at the request of the subject of a record. The
routine use allows disclosure of non-tax return information when a member of Congress
or his or her staff needs information to answer an inquiry from an individual about
his or her own records.
Inquiries about non-tax return information need not be in writing, but the member
of Congress or staff must indicate that the inquiry (written or oral) was from the
We disclose tax return information to members of Congress only when we have the individual’s
written authorization. We must receive the written authorization within 120 days from
when the individual signs and dates it. For further instructions concerning the disclosure
of tax return information with written consent, see GN 03305.003E and GN 03320.010B.2.