TN 3 (01-17)
GN 03315.001 Overview for Disclosing Deceased or Missing Individuals’ Information
5 U.S.C. 552 (Freedom of Information Act)
5 U.S.C. 552a (Privacy Act)
26 U.S.C. 6103 (section 6103 of the Internal Revenue Code)
42 U.S.C. 1306 (section 1106
of the Social Security Act)
42 U.S.C. 405(c)(1)(C) and (c)(2)(A)
42 U.S.C. 405(r)(6)
42 U.S.C. 290dd-3 and 290ee-3
This subchapter provides the policies for disclosing information from the records
of deceased and missing individuals. If an individual requests information about a
number holder who is deceased or is allegedly missing, the following sections provide
guidance on what we can disclose, depending on whether our records show the individual
is alive or deceased and if the individual is deceased, the source of death notification.
In addition, this section provides guidance about how to handle requests for the tax
return information of deceased or missing individuals.
NOTE: For the purposes of this subchapter, “missing individual” refers to individuals
who are allegedly or known to be missing, as well as situations in which an inquirer
requests or requires information about an individual whose status is unknown to him
or her. See GN 03320.020 for more information about disclosure concerning missing individuals.