Testimony by IRS
Personnel
7213- Criminal
Penalties for Unauthorized Disclosure of Information: Testimony by IRS
Personnel
Rev.
Proc. 73-6, 1973-1 CB 752
26 CFR 301.9000-1: Procedure to be followed by officers and employees
of the Internal Revenue Service upon receipt of a request or demand for
disclosure of internal revenue records or information.
(Also Part I, Sections 6103, 7213; 301.6103(a)-2.)
SECTION 1. PURPOSE.
Revenue
Procedure 66-43 is republished merely to change the coding from 26 CFR
601.702 to 26 CFR 301.9000-1, the applicable section of the Code of
Federal Regulations. The text itself remains unchanged and furnishes
taxpayers with guidelines when requesting the production of records or
the testimony of Service officers or employees in litigation in which
the Federal Government is not a party.
SEC.
2. SUBMISSION OF REQUESTS.
Any
person requesting the production of records or the testimony of Internal
Revenue Service officers or employees in connection with litigation in
which the Federal Government is not a party should submit such request
in writing to the Commissioner of Internal Revenue through the internal
revenue officer (District Director, Director of International
Operations, or Service Center Director) in whose district or office the
returns or records are on file or the officer or employee is employed.
The request should set forth in detail the information sought to be
obtained.
SEC.
3. PROCEDURES FOR PROCESSING REQUESTS.
District
Directors, the Director of International Operations, and Service Center
Directors will forward to the National Office requests for testimony for
use in private litigation.
All
requests will be decided on a case by case basis pursuant to the
provisions of applicable statutes and the regulations thereunder and the
applicant will be advised of the decision reached.
SEC.
4. CERTIFIED COPIES.
Certified
copies of returns, including certain records and reports relating to the
returns, which may serve a useful purpose in litigation, may be obtained
by any person who qualifies under the applicable law and regulations as
one who may be permitted to inspect returns. Requests for such copies
should be submitted in writing to the District Director, Director of
International Operations or Service Center Director in whose district or
office the returns or records are on file.
SEC.
5. TERMS USED.
Reference
to the district or office in which a return or record is on file, shall,
for the purpose of this Revenue Procedure, mean the district or office
having official custody of the return or record sought. In instances
where it is believed that the district or office where a return is filed
is different from the district or office having official custody,
requests made in accordance with this Procedure should include
statements to that effect specifying both locations.
SEC.
6. EFFECT ON OTHER DOCUMENTS.
This
Revenue Procedure supersedes Revenue Procedure 66-43, 1966-2 C.B. 1251.
SEC.
7. CROSS REFERENCES.
For
procedures relating to inspection of returns see Revenue Procedure 66-3,
1966-1 C.B. 601.
