Source: https://www.bna.com/Government-Disclosure-Statutes-p7687/
Timestamp: 2017-08-19 16:56:33
Document Index: 313246234

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Obtaining Information from the Government — Disclosure Statutes (Portfolio 625-2nd) | Bloomberg BNA
Obtaining Information from the Government — Disclosure Statutes (Portfolio 625-2nd)
Tax Management Portfolio, No. 625-2nd, Obtaining Information from the Government — Disclosure Statutes discusses the primary disclosure statutes providing access to IRS information, the Freedom of Information Act, §§6103–6105 and 6110 of the Internal Revenue Code (the “Code”), and the Privacy Act of 1974, as well as statutory prohibitions on disclosure. In addition, the Portfolio discusses the availability and scope of discovery in the context of civil tax litigation in the federal district courts, the U.S. Tax Court, and the U.S. Court of Federal Claims, as well as actions taxpayers may bring to remedy disclosure violations by the government.
Obtaining Information from the Government — Disclosure Statutes (Portfolio 625-2nd) was authored by the following experts.
Portfolio 625-2nd: Obtaining Information from the Government — Disclosure Statutes
C. Disclosure Under § 6103
1. History of § 6103
3. Relationship Between FOIA and § 6103
4. General Rule — § 6103(a)
5. Returns and Return Information — § 6103(b)
6. Disclosure to a Designee of the Taxpayer — § 6103(c)
7. Disclosure to State Officials — § 6103(d)
8. Disclosure to Persons Having Material Interest — § 6103(e)
9. Disclosure to Committees of Congress, the President and Certain Appointees — § § 6103(f) &Â (g)
10. Disclosure to Federal Officials for Purposes of Tax Administration — § § 6103(h)(1), (2) &Â (3)
a. Disclosure to and by Treasury Personnel — § 6103(h)(1)
b. Disclosure to Department of Justice Personnel — § § 6103(h)(2) &Â (3)
11. Disclosure in Judicial and Administrative Tax Proceedings — § 6103(h)(4)
b. Persons to Whom Disclosure May Be Made Under § 6103(h)(4)
c. The Taxpayer as a Party — § 6103(h)(4)(A)
d. “Directly Related” to a Judicial or Administrative Proceeding — § 6103(h)(4)(B)
e. Transactional Relationship — § 6103(h)(4)(C)
f. Criminal Discovery — § 6103(h)(4)(D)
12. Disclosure to Federal Officials in Non-Tax Criminal Investigations — § 6103(i)
13. Disclosure of IRS Statistical Studies — § 6103(j)
14. Disclosure for Tax Administration Purposes — § 6103(k)
a. Categories of Disclosures Under § 6103(k)
b. Disclosure Under § 6103(k)(6)
15. Disclosure to Government Agencies for Non-Tax Purposes — § 6103(l)
16. Disclosure of Taxpayer Identity Information — § 6103(m)
17. Disclosure to Government Service Providers — § 6103(n)
18. Alcohol, Tobacco, Firearms and Gambling Taxes — § 6103(o)
19. Procedural Rules Regarding the Disclosure of Returns and Return Information — § 6103(p)
a. Civil Penalties for Violation of § 6103
b. Criminal Penalties for Violation of § 6103
2. Enactment of § 6110
b. Enactment of § 6110
c. Exclusivity of § 6110
d. Post-Enactment Litigation and Expansion of § 6110 to Include IRS Chief Counsel Advice
4. Documents and Information Obtainable Under § 6110
5. Documents and Information Not Subject to § 6110
6. Information that Must Be Deleted From Disclosure Under § 6110
a. Taxpayer Identifying Information — § 6110(c)(1)
b. National Secrets — § 6110(c)(2)
c. Information Exempted from Disclosure Under Any Other Statute — § 6110(c)(3)
d. Trade Secrets — § 6110(c)(4)
e. Sensitive Personal Information — § 6110(c)(5)
f. Material Damaging to the Standing of Financial Institutions — § 6110(c)(6)
g. Geological Information Concerning Wells — § 6110(c)(7)
h. FOIA Exemptions Without Parallel Under § 6110
9. Time for Disclosure Under § 6110
10. Procedures for Obtaining Access Under § 6110
F. Disclosure of Exempt Organization Materials Under § 6104
5. Documents and Information Not Subject to § 6104
9. Penalties for Violations of § 6104
G. Disclosure of Tax Convention Information Under § 6105
A. IRS Documents Subject to the § 6110 Disclosure Regime
B. IRS Documents Not Subject to § 6110
Worksheet 2 Request for Information Under the Freedom of Information Act (FOIA), 5 U.S.C. § 552
Worksheet 3 Administrative Appeal from Denial of Freedom of Information Act (FOIA) Request, 5 U.S.C. § 552
Worksheet 4 Freedom of Information Act (FOIA) Complaint, 5 U.S.C. § 552
Worksheet 5 Request for Written Determination and Related Background File Documents Pursuant to § 6110
Worksheet 6 Request for Additional Deletions Under § 6110 in Response to Notice of Intention to Disclose
Worksheet 7 Request for Notification and Access to Information Under the Privacy Act of 1974, 5 U.S.C. § 552a