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
20 CFR 401.350
42 CFR, Part 2
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.