TN 5 (09-05)
GN 03320.030 Fees for Disclosures of Tax Return Information
Generally, fees are applicable to disclosures of tax return information for a nonprogram-related purpose. See GN 03311.000 for a discussion of when charging a fee may be applicable to a disclosure. For information about remittance procedures for fees received in FOs, see GN 02403.012, MSOM DMS 003.006, MSOM DMS 003.007, MSOM DMS 004.009.