Identification Number:
GN 03315 TN 4
Intended Audience:See Transmittal Sheet
Originating Office:Office of the General Counsel
Title:Disclosure Concerning Deceased or Missing Persons
Type:POMS Transmittals
Program:All Programs
Link To Reference:
 

PROGRAM OPERATIONS MANUAL SYSTEM
Part GN – General
Chapter 033 – Disclosure/Confidentiality of Information
Subchapter 15 – Disclosure Concerning Deceased or Missing Persons
Transmittal No. 4, 07/05/2019

Audience

PSC: BA, CA, CS, DE, DEC, DS, ICDS, IES, ISRA, PETE, RECONR, SCPS, SPIKE, TSA, TST;
OCO-OEIO: BTE, BTE TE, CR, CTE, CTE TE, EIE, FCR, FDE, RECONE, RECONR, RECOVR;
OCO-ODO: BET, BTE, CR, CST, CTE, CTE TE, DE, DEC, DES, DS, IS, LCC, PAS, PETL, RCOVTA, RECONE, RECOVR;
OEO: DOSPA, OSSPA, WBDOCPA;
ODD-DDS: DHU;
FO/TSC: CS, CS TII, CS TXVI, CSR, CTE, FR, OS, RR, TA, TSC-CSR;

Originating Component

OPD

Effective Date

Upon Receipt

Background

This is a Quick Action Transmittal. These revisions do not change or introduce new policy or procedure.

Summary of Changes

GN 03315.001 Overview for Disclosing Deceased or Missing Individuals’ Information

We are deleting the last sentence within the note, as it contains an incorrect cross-reference.

GN 03315.001 Overview for Disclosing Deceased or Missing Individuals’ Information

CITATIONS:

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.


GN 03315 TN 4 - Disclosure Concerning Deceased or Missing Persons - 7/05/2019