Taxpayer Advisory Details: Insights Regarding Taxpayers' Rights and Concerns
The Internal Revenue Service (IRS) is entrusted with the protection and control of sensitive taxpayer information, known as Controlled Unclassified Information (CUI). One such authority, as specified in 26 USC 7803(c)(4)(A)(iv), outlines the discretion of local taxpayer advocates to withhold information from the IRS.
This basic authority does not apply in cases where the local taxpayer advocate suspects fraud or where the information is sought in litigation. It also does not apply when the advocate believes a taxpayer is using the Taxpayer Advocate's office to commit fraud against the government.
The alternative banner marking for this category is CUI//TAI.
While searching for the precise source documents that cite this CUI authority, no direct results were found. However, it is widely known that such source documents often include statutes, IRS procedural rules, Treasury regulations, and specific information security directives relevant to federal tax administration and safeguarding of tax data.
To gain a deeper understanding of these source documents, one should consult the Internal Revenue Code (Title 26, USC) itself, especially subsection 7803(c)(4)(A)(iv). Additionally, examining IRS internal policies and the Internal Revenue Manual sections regarding security and confidentiality of taxpayer data, as well as the Federal Information Security Management Act (FISMA) and federal CUI policies, would be beneficial. Guidance from the National Archives and Records Administration (NARA), which oversees the CUI program across federal agencies, is also a valuable resource.
In summary, while specific source documents for CUI authorities as cited under 26 USC 7803(c)(4)(A)(iv) were not found in the retrieved results, a more detailed examination of the statute text, IRS information security policy documents, and Federal CUI Marking and Safeguarding guides is necessary.
The purpose of this authority is to safeguard or disseminate CUI authorities related to local taxpayer advocates and their discretion to withhold information from the IRS. This discretion may result in declinations of requests for information by IRS personnel in certain specific cases. Violating this authority may result in penalties as outlined in 26 USC 7214(a)(8).
It is important to note that the Taxpayer Advocate's office may still withhold information from the IRS in certain cases to protect the taxpayer or to prevent harm to the IRS. This discretion may lead to declinations of requests for information by IRS personnel in certain cases, such as criminal tax investigations or situations where withholding information benefits the taxpayer but harms the IRS.
However, this authority does not specify any additional conditions or restrictions beyond the general CUI guidelines. The banner marking for this authority is CUI.
[1] IRS IRM 4.26.3 discusses program and case selection procedures, forms, and internal administrative guidance but does not specifically identify the legal source documents under 26 USC 7803(c)(4)(A)(iv).
In the context of federal tax administration, understanding the procedures of withholding information from the IRS by local taxpayer advocates requires analyzing statutes such as the Internal Revenue Code (Title 26, USC) and subsection 7803(c)(4)(A)(iv). Additionally, examining IRS internal policies, particularly the Internal Revenue Manual sections regarding security and confidentiality of taxpayer data, will provide insight into the use of Controlled Unclassified Information (CUI) in business and finance matters.
