TN 2 (01-17)
GN 03314.020 Disclosure Without Consent to State and Local Agencies When Disclosure is Required by Federal Law
A. Disclosure policy
When Federal law requires disclosure, we must comply with that law, regardless of the purpose stated in the law. The information in GN 03314.020B in this section provides examples of current Federal laws that require SSA to disclose certain information in our records under the Internal Revenue Code (IRC) and the Social Security Act.
B. Federal laws that require disclosure
1. Internal Revenue Code (IRC)
Two IRC codes require us to disclose tax return information, as follows:
Section 6103(l)(7) of the IRC (26 U.S.C. § 6103(l)(7)) requires us to disclose tax return information to State and local agencies for their administration of certain programs. These programs include: Medicaid (Title XIX), Temporary Assistance to Needy Families (Title IV), Supplemental Nutrition Assistance Program, Unemployment Compensation (Title III), and any State program under a plan approved under Titles I (Old Age), X (Blind), XIV (Disabled), or XVI (Aged, Blind, and Disabled) of the Social Security Act; and
Section 6103(l)(8) of the IRC (26 U.S.C. § 6103(l)(8)) requires us to disclose tax return information to State and local child support enforcement agencies to enforce child support obligations.
For more information on disclosure of tax return information, see GN 03320.015A and GN 03320.015C.3.
2. Social Security Act (Act)
Sections 202(x)(3)(C) and 1611(e)(5) of the Act require the Commissioner to provide any Federal, State, or local law enforcement officer, upon the written request of the officer, with the current address, Social Security Number (SSN), and photograph (if applicable) of any Title II beneficiary or Title XVI recipient, if the below provisions are met. These sections of the Act require disclosure despite the provisions of the Privacy Act, or any other provision of Federal or State law, other than section 6103 of the IRC and section 1106(c) of the Act.
SSA must provide the address, SSN, and photograph (if applicable) of the Title II beneficiary or Title XVI recipient if the officer:
furnishes the Commissioner with the name of the beneficiary, and other identifying information as reasonably required by the Commissioner, to establish the unique identity of the beneficiary;
notifies the Commissioner that the beneficiary is fleeing to avoid prosecution, or custody or confinement after conviction, under the laws of the place from which the person flees, for a crime, or an attempt to commit a crime. This is considered a felony under the laws of the place from which the person flees, or in jurisdictions that do not define crimes as felonies, is punishable by death or imprisonment for a term exceeding 1 year regardless of the actual sentence imposed; or
is violating a condition of probation or parole imposed under Federal or State law; and
informs the Commissioner that the location and apprehension of the beneficiary is within the officer’s official duties.