Section 6103 of the Internal Revenue Code (26 U.S.C. § 6103) restricts our disclosure of tax return information to other agencies in situations specified in that law. GN 03320.001D.1 provides a definition of tax return information and GN 03320.015 provides guidelines on disclosing tax return information without an individual’s consent.

Non-tax return information are records we maintain that are not tax return information, as defined in the Internal Revenue Code. This may include program or non-program records.

Program records include information about our clients that we keep to administer benefit programs. This includes requests for Social Security numbers (SSN) and SSN verifications. Non-program records include administrative and personnel records which contain information about our activities as a government agency and employer.