11.3.33. Other Disclosures to State and Local Governments

Manual Transmittal

December 07, 2020

Purpose

(1) This obsoletes IRM 11.3.33, Other Disclosures to State and Local Governments.

Material Changes

(1) IRM 11.3.33.2, Furnishing Return Information to Federal, State, and Local Child Support Enforcement Agencies, is now consolidated within IRM 11.3.29, Disclosure to Government Agencies for Administration of Nontax Laws.

(2) IRM 11.3.33.3, Furnishing Collection Records to Child Support Enforcement Agencies, is now consolidated within IRM 11.3.29, Disclosure to Government Agencies for Administration of Nontax Laws.

(3) IRM 11.3.33.4, Disclosure of Information About Exempt Organizations to Appropriate State Officials, is now consolidated within IRM 7.28.2, Information Disclosure to State Officials Under IRC 6104(c).

(4) IRM 11.3.33.5, IRMF Data to Welfare Agencies is now consolidated within IRM 11.3.29, Disclosure to Government Agencies for Administration of Nontax Laws.

(5) IRM 11.3.33.6, Disclosure of IRC(MM-DD-YYYY) 5181 Information, is now consolidated within IRM 11.3.29, Disclosure to Government Agencies for Administration of Nontax Laws.

(6) IRM 11.3.33.7, Refund Offsets, is now consolidated within IRM 11.3.29, Disclosure to Government Agencies for Administration of Nontax Laws.

(7) IRM 11.3.33.8, Disclosure of Returns Filed Under IRC 6050(I), is now consolidated within IRM 11.3.29, Disclosure to Government Agencies for Administration of Nontax Laws.

(8) Any section not carried over or incorporated per above has been obsoleted as no longer used, performed, or in effect.

Effect on Other Documents

IRM 11.3.33, Other Disclosures to State and Local Governments, dated October 24, 2013 is obsolete as of the date of this transmittal (or, if later, the IRM effective date).

Audience

All Operating Divisions and Functions.

Effective Date

(12-07-2020)

Phyllis T Grimes
Director, Governmental Liaison and Disclosure