8.1.6. Disclosure, Security and Outside Contacts

(1) All IRS employees, including Appeals employees, who have access to federal tax information (FTI) are responsible to protect it from unauthorized access, use, or disclosure. This IRM section provides an overview of when a disclosure is authorized.

(2) As stated in IRC 7803(e)(3), the Appeals mission is to resolve federal tax controversies without litigation on a basis that is fair and impartial to both the Government and the taxpayer, promotes a consistent application and interpretation of, and voluntary compliance with, the federal tax laws, and enhances public confidence in the integrity and efficiency of the IRS. Appeals accomplishes its mission by considering protested and Tax Court cases and negotiating settlements in a manner which ensures Appeals employees act in accord with the Taxpayer Bill of Rights (TBOR) in every interaction with taxpayers. The TBOR lists rights that already existed in the tax code, putting them in simple language and grouping them into 10 fundamental rights. Employees are responsible for being familiar with and acting in accord with taxpayer rights. See IRC 7803(a)(3), Execution of Duties in Accord with Taxpayer Rights. For additional information about the TBOR, see https://www.irs.gov/taxpayer-bill-of-rights.

(1) The primary law governing the authority for disclosure of federal tax information is IRC 6103. This section establishes the confidentiality of returns and return information and prohibits any disclosure not authorized by the IRC.

(1) The Policy analyst shown on the Product Catalog page as the originator is the assigned author of this IRM.

(1) PPQA provides trends and data analyses and detailed summary reports for Appeals.

(1) See IRM 8.1.1-1 Exhibit, Common Terms Used in Appeals for common terms and definitions used in IRM Part 8. Terms listed in the exhibit are not included in the table.

(2) The table lists commonly used acronyms and their definitions:

(1) Sources of guidance can be found in:

1. IRC 6103, Confidentiality and Disclosure of Returns and Return Information

2. 26 CFR Sections 601.501 through 601.509, Conference and Practice Requirements

3. Rev. Proc. 68-29, 1968-2 C.B., 913, Witnesses at Conferences

4. IRM 11.3, Disclosure of Official Information

5. IRM 11.3.2, Disclosure to Persons with a Material Interest

6. IRM 11.3.3, Disclosure to Designees and Practitioners

7. IRM 11.3.3.4, Distinction Between Disclosure to Designees and the Conference and Practice Requirements

8. IRM 21.3.7, Taxpayer Contacts, Processing Third-Party Authorizations onto the Centralized Authorization File (CAF)

9. IRM 25.2.2.1.2(4), Authority

10. Treasury Department Circular No. 230, (Circular 230) Regulations Governing Practice before the Internal Revenue Service (31 CFR Subtitle A, Part 10)

11. Publication 216, Conference and Practice Requirements

12. Publication 947, Practice Before the IRS and Power of Attorney

(1) Tax returns and related data are open to inspection by a United States Attorney or an attorney of the Department of Justice only if they file a proper written application. See IRM 11.3.28, Disclosure of Official Information, Disclosure to Federal Agencies for Administration of Non-Tax Criminal Laws. This procedure also applies to other Justice Department employees such as Federal Bureau of Investigation agents. An application is unnecessary in a tax case that has been referred to the Department of Justice for prosecution, suit or defense. An application signed by the Chief of the Organized Crime and Racketeering Section does not meet the requirements.

(1) Generally, confidential taxpayer information can only be disclosed upon a taxpayer's written authorization. Frequently encountered exceptions include:

1. Representatives without a power of attorney or tax information authorization at a conference with the taxpayer; see IRM 11.3.3.3.2, Requirements for Oral Authorization;

2. Estates, trusts, and receiverships may be represented by their trustees, receiver, guardians, executors, or regular full-time employees; see IRM 11.3.2, Disclosure to Persons with a Material Interest;

   Note: For disabled individuals, minors, and their durable power of attorneys, see IRM 11.3.3.4, Distinction Between Disclosure to Designees and the Conference and Practice Requirements.

3. Committees of Congress, Treasury personnel outside the Service, other Federal agencies and States; seeIRM 11.3.4.3, Disclosure to Committees of Congress, IRM 11.3.22, Disclosure to Certain Federal Officers and Employees for Purposes of Tax Administration under IRC 6103(h), and IRM 11.3.32, Disclosure to States for Tax Administration Purposes;

4. Witnesses at Conferences. See Rev. Proc. 68-29, 1968-2 C.B. 913;

5. Counsel of Record before the United States Tax Court; see IRM 11.3.2.5, Other Disclosure Authorities;

6. Individuals who are not practitioners as described; see IRM 11.3.2.4.1, Individuals;

7. Certain limited collection information regarding one spouse pertaining to deficiencies on a jointly filed return; see IRM 11.3.2.4.1.1, Disclosure of Collection Activities with Respect to Joint Returns;

8. A responsible person may obtain certain limited information about other persons assessed the trust fund recovery penalty (TFRP) for the same underlying tax; see IRM 11.3.2.4.14, Trust Fund Recovery Penalties; and

9. When a whistleblower enters into an agreement pursuant to 26 CFR Section 301.6103(n)-2.

(1) Qualifications to Practice Before the Internal Revenue Service are defined in Circular 230, Regulations Governing Practice before the Internal Revenue Service, and 26 CFR 601.501 -509 inclusive.

(2) Sections 10.7(c) and (d) of Circular 230 permit certain defined individuals to practice without enrollment in certain situations.

(3) Section 10.7(d) of Circular 230 permits the Commissioner, or his delegate, to authorize individuals otherwise ineligible to practice to represent another person in a particular matter.

1. Students and law graduates working in a Low Income Taxpayer Clinic (LITC) or Student Tax Clinic Program (STCP) under the direct supervision of an individual authorized to practice before the IRS may represent taxpayers under a special appearance authorization issued by the Director, LITC Program Office. SeeIRM 1.2.2.15.18, Delegation Order 25-18 (Rev. 5), Authority to Authorize Students and Law Graduates at Low Income Taxpayer Clinics (LITCs) and Student Tax Clinic Programs (STCPs) to Practice before the Internal Revenue Service (IRS). The instructions to Form 2848, Power of Attorney and Declaration of Representative, require that such students and law graduates attach a copy of the special appearance authorization letter. Students and law graduates who have been authorized to practice may, subject to any limitations set forth in the letter from the Director of the LITC Program Office, represent taxpayers before any IRS office and are eligible to perform any and all acts listed on a properly executed Form 2848.

(1) When you receive a new Form 8821 or Form 2848 during the consideration of a case by Appeals, you should make a copy and forward it directly to the appropriate campus function for processing.

(1) Effective August 1, 2015, the IRS transitioned to Lionbridge, to provide over-the-phone interpreter (OPI) service. The Lionbridge OPI service provides interpretation assistance that helps employees talk with taxpayers who have limited proficiency with the English language and offers a quick, easy and efficient way to communicate with taxpayers through translators who speak any of more than 200 different languages. The Lionbridge OPI service is free to taxpayers and available 24 hours a day to all Appeals employees who have contact with taxpayers.

(2) Federal Acquisition Regulation (FAR) 52.224-2, Privacy Act, requires the OPI vendor/contractor to comply with the Privacy Act of 1974 (the Act) and the agency rules and regulations issued under the Act. All employees of the OPI vendor/contractor are bound under the performance of the contract with IRS to comply with and assume responsibilities under the Disclosure of Information safeguards.

(3) A Lionbridge Pocket Guide is available to assist you with using the Lionbridge (OPI) service.

(4) You will need the following pieces of information to access the OPI service:

• Toll-free phone number 888-563-1155 (or toll-free back up phone number 888-563-3922)

• Your nine-digit pin # which is comprised of the 4 digit telephonic ID for your site followed by your unique 5 digit user pin

(5) If you have misplaced your Lionbridge pin or need to request a new Lionbridge pin, visit the Appeals Multi-Language Strategy web page for the point of contact information.

(6) The list below provides tips for using OPI services:

• Speak in “first person” (as though you’re talking directly to the taxpayer)

• Use short sentences

• Ask only one question at a time

• "Word for word" interpretation is often limited

• Avoid using acronyms

(7) The following table contains the steps for using the OPI service:

(8) Use Form 14162, OPI Service Feedback, to provide feedback or report any problems encountered while using the OPI service. The form has a self-emailing feature that submits it directly to *W&I M&P OPI. Please cc the Appeals OPI analyst.