Child-Support
Information
7213- Criminal
Penalties for Unauthorized Disclosure of Information: Child-Support
Information
Rev.
Rul. 58-120, 1958-1 CB 498
SECTION 7213.--UNAUTHORIZED DISCLOSURE OF INFORMATION
(Also Section 6103.)
The disclosure to a taxpayer, by an officer or employee of the Internal
Revenue Service, of information furnished the Service by the taxpayer's
former spouse relative to amounts claimed for the support of their child
would constitute a disclosure of confidential matters prohibited by
section 7213(a)(1) of the Internal Revenue Code of 1954.
[Text]
Advice
has been requested whether there is a disclosure of confidential
matters, within the meaning of section 7213(a)(1) of the Internal
Revenue Code of 1954, where there is a disclosure to a former husband of
information furnished the Internal Revenue Service by a former wife of
amounts expended by her for the support of their child.
Section
7213(a)(1) of the Internal Revenue Code of 1954 provides that:
FEDERAL
EMPLOYEES AND OTHER PERSONS.--It shall be unlawful for an officer or
employee of the United States to divulge or to make known in any manner
whatever not provided by law to any person the amount or source of
income, profits, losses, expenditures, or any particular thereof, set
forth or disclosed in any income return, or to permit any income return
or copy thereof or any book containing any abstract or particulars
thereof to be seen or examined by any person except as provided by law *
* * and any person committing an offense against the foregoing provision
shall be guilty of a misdemeanor and, upon conviction thereof, shall be
fined not more than $1000, or imprisoned not more than 1 year, or both,
together with the costs of prosecution; and if the offender be an
officer or employee of the United States he shall be dismissed from
office or discharged from employment.
In
view of the specific language of section 7213(a)(1), it is held that the
disclosure to a taxpayer, by an officer or employee of the Internal
Revenue Service, of information furnished to the Service by the
taxpayer's former spouse relative to amounts expended for the support of
their child constitutes a disclosure of confidential matters in
violation of the above quoted provision of the statute. The taxpayer, in
instances of this kind, may be informed only that the amount reported by
him is not sufficient to establish that he has contributed the portion
required to qualify the child as his dependent.
Rev. Rul. 2004-90
, I.R.B. 2004-34, 317,
August 23, 2004
.
[ Code
Secs. 3501, 6011,
6103,
6109,
6654,
7213
and 7513]
IRS guidance: Rulings: Obsoleted. --
The
IRS has obsoleted prior rulings that are no longer considered
determinative. Although they had not been specifically revoked or
superseded, they are no longer considered determinative because the
applicable statutory provisions or regulations have been changed or
repealed, the position is covered by statute, regulations or subsequent
published positions, or the facts set forth no longer exist or are not
sufficiently described to permit clear application of the current
statute and regulations. The obsoleted rulings are: Rev.
Proc. 89-37, Rev.
Proc. 96-18, Rev.
Rul. 58-120, Rev.
Rul. 70-58, Rev.
Rul. 79-64, Rev.
Rul. 80-366.
The Internal Revenue Service is continuing its program of reviewing
rulings (including revenue rulings, revenue procedures and notices)
published in the Internal Revenue Bulletin to identify those rulings
that, although not specifically revoked or superseded, are no longer
considered determinative because: (1) the applicable statutory
provisions or regulations have been changed or repealed; (2) the ruling
position is specifically covered by statute, regulations, or subsequent
published position; or (3) the facts set forth no longer exist or are
not sufficiently described to permit clear application of the current
statute and regulations.
This revenue ruling publishes a list of rulings that have been
identified under the Service's review program as no longer being
determinative. The rulings are categorized by the Assistant Chief
Counsel offices in the Office of Associate Chief Counsel (Procedure and
Administration) that have primary jurisdiction over the subject matter
of the rulings that have been identified as no longer being
determinative.
Accordingly, the rulings listed below are hereby declared obsolete.
_______________________________________________________________________
Assistant Chief Counsel (Administrative Provisions and Judicial Practice)
Ruling No. C.B. Citation
Rev. Rul. 80-366 1980-2 C.B. 343
Rev. Proc. 89-37 1 1 The procedures
described in Rev. Proc. 89-37 for
obtaining employer identification
numbers (EINs) have been supplanted by
the Service's Online EIN Application
(I-EIN) process. EINs also may be
obtained through the Service's Tele-TIN
or Fax-TIN programs, or by submitting a
Form SS-4 by mail to the appropriate IRS
service center. Additional information
regarding EINs is available on the
Service website at www.irs.gov. 1989-1 C.B. 919
Rev. Proc. 96-18 1996-1 C.B. 637
Assistant Chief Counsel (Disclosure and Privacy Law)
Ruling No. Citation
Rev. Rul. 58-120 1958-1 C.B. 498
Rev. Rul. 70-58 2 2 Subsequent statutory
amendments address the issue in the
revenue ruling. 1970-1 C.B. 268
Rev. Rul. 79-64 1979-1 C.B. 390
_______________________________________________________________________
The Service will continue to review other rulings to ascertain those
that, for the reasons stated above, are no longer determinative.
Therefore, failure to include a particular ruling in the above list
should not be construed as an indication that the ruling is
determinative.
DRAFTING INFORMATION
The principal author of this revenue ruling is Sarah Tate of the Office
of Associate Chief Counsel, Procedure and Administration (Disclosure
& Privacy Law). For further information regarding the rulings
obsoleted in this revenue ruling, contact the following persons from the
appropriate Assistant Chief Counsel offices (not toll-free calls):
________________________________________________________________________
Name Assistant Chief Counsel Telephone No.
Administrative Prov. &
Blaise Dusenberry Judicial Prac. 202-622-7940
Sarah Tate Disclosure & Privacy Law 202-622-4570
