Thursday, April 2, 2009

Joint Committee on Taxation Disclosure Report for Public Inspection Pursuant to Internal Revenue Code Sec. 6103(p)(3)(C) for Calendar Year 2008

April 2, 2009

111th Congress


DISCLOSURE REPORT FOR PUBLIC INSPECTION PURSUANT TO INTERNAL REVENUE CODE SECTION 6103(p)(3)(C) FOR CALENDAR YEAR 2008


Prepared by the INTERNAL REVENUE SERVICE

Published by the Staff of the JOINT COMMITTEE ON TAXATION

April 1, 2009

JCX-24-09




INTRODUCTION


Section 6103(p)(3)(C) of the Internal Revenue Code provides that the Secretary of the Treasury shall, within 90 days after the close of each calendar year, furnish to the Joint Committee on Taxation for disclosure to the public a report which provides with respect to each Federal agency and certain other entities the number of: (1) requests for disclosure of returns and return information (as such terms are defined in section 6103(b)); (2) instances in which returns and return information were disclosed pursuant to such requests or otherwise; and (3) taxpayers whose returns, or return information with respect to whom, were disclosed pursuant to such requests. 1 In addition, the report must describe the general purposes for which such requests were made.

Pursuant to section 6103(p)(3)(C), the Internal Revenue Service prepared a disclosure report for public inspection covering calendar year 2008. This document sets forth the report of the Internal Revenue Service. 2

Disclosure Report for Public Inspection Pursuant to 26 USC Section 6103(p)(3)(C)

Internal Revenue Service

Calendar Year 2008


Calendar Year 2008 Volume of Disclosures of Tax Returns and/or Return Information Required to be Accounted for Pursuant to 26 U.S.C. sec. 6103(p)(3)(A)





_____________________________________________________________________________________
Disclosure IRC Section 6103 Bulk Master File Other Total Number of
To/For Subsection Data Disclosures (*) Disclosures

_____________________________________________________________________________________
Tax Checks (c) 11,001 11,001

_____________________________________________________________________________________
States (d) 3,182,927,345 73,905,175 3,256,832,520

_____________________________________________________________________________________
Congressional (f) 260,592,773 260,592,773
Committees
and/or their
agents
(including GAO)

_____________________________________________________________________________________
US Attorneys (i)(1) 47,275 47,275
DEA 48 48
FBI 214 214
Other 672 672

_____________________________________________________________________________________
US Attorneys (i)(2) 1,271 1,271

_____________________________________________________________________________________
FBI (i)(3)(A) 31 31
FBI (i)(3)(B) 4 4
Other (i)(3)(C)

_____________________________________________________________________________________
Other (i)(7)(A)

_____________________________________________________________________________________
Other (i)(7)(B)

_____________________________________________________________________________________
US Attorneys (i)(7)(C)

_____________________________________________________________________________________
Government
Accountability

Office (i)(8) 3,030 3,030

_____________________________________________________________________________________
Bureau of Census (j)(l)(A) 1,842,087,625 1,842,087,625
(j)(l)(B) 207,882 207,882
Bureau of
Economic
Analysis

_____________________________________________________________________________________
Department of (j)(5) 2,595,691 2,595,691
Agriculture

_____________________________________________________________________________________
Congressional (j)(6) 4,410,438 4,410,438
Budget Office

_____________________________________________________________________________________
Foreign (k)(4) 1,904,022 1,904,022
Countries
Tax Treaty
Authority

_____________________________________________________________________________________
Department of (l)(2) 961 961
Labor
Pension Benefit
Guaranty
Corporation

_____________________________________________________________________________________
Federal Agencies (l)(3) 216 216

_____________________________________________________________________________________
Department of (l)(4)(A) 271 271
Treasury
Employees

_____________________________________________________________________________________
Child Support (l)(6) 14,856,897 14,856,897
Enforcement
Agencies

_____________________________________________________________________________________
Medicare Premium (l)(20) 40,431,964 40,431,964
Subsidy
Adjustment

_____________________________________________________________________________________
TOTALS: 5,348,110,615 75,874,191 5,423,984,806

_____________________________________________________________________________________
(*) Other Disclosures - disclosures made by furnishing transcripts of records,
permitting inspection of records, furnishing photocopies of records, oral
disclosures, and disclosures by means of correspondence without furnishing a copy of
the record. Also includes disclosures from locally automated files.







Explanation of Internal Revenue Code Section 6103 (General Purpose for Disclosure)





IRC Section 6103
Subsection Purpose of Disclosure

(c) Disclosure of returns and return information to the designee of the
taxpayer.

(d) Disclosure to State tax officials having responsibility for
administering State tax law.

(f) Disclosure to Committees of Congress or their agents (including
Government Accountability Office).

(i)(1) Disclosure of returns or return information to Federal officers or
employees upon the grant of an ex parte order by a Federal district
court judge or magistrate for use in Federal non-tax criminal
investigations.

(i)(2) Disclosure of return information other than taxpayer return
information to Federal officers or employees for use in Federal
non-tax criminal investigations, upon request by the head of the
agency or Inspector General thereof (or designated officials of the
Department of Justice).

(i)(3)(A) Disclosure of return information other than taxpayer return
information to apprise appropriate Federal officials of potential
violations of Federal criminal law.

(i)(3)(B) Disclosure of return information in situations involving the
imminent threat of death or physical injury to any individual.
Disclosure is made to Federal or State law enforcement. Also,
includes disclosure to Federal law enforcement in situations
involving flight from Federal prosecution.

(i)(3)(C) Disclosure of return information other than taxpayer return
information in situations that may be related to a terrorist
incident, threat or activity.

(i)(7)(A) Disclosure of return information other than taxpayer return
information to officers and employees of any Federal law
enforcement agency personally and directly engaged in the response
to or investigation of any terrorist incident, threat, or activity.

(i)(7)(B) Disclosure of return information other than taxpayer return
information to Federal agencies engaged in the collection or
analysis of intelligence and counterintelligence information or
investigation concerning any terrorist incident, threat, or
activity upon receipt of a valid written request by the Secretary.

(i)(7)(C) Disclosure to a Federal law enforcement or Federal intelligence
agency engaged in any investigation, response to, or analysis of
information concerning a terrorist incident, threat, or activity
upon grant of an ex parte court order by a Federal district court
judge or magistrate.

(i)(8) Disclosure to the Government Accountability Office for making
audits of the Internal Revenue Service.

(j)(l)(A) Disclosure of return information to the Bureau of the Census in
activities allowed by law.

(j)(l)(B) Disclosure to Department of Commerce of corporation information for
statistical use by the Bureau of Economic Analysis in activities
allowed by law.

(j)(5) Disclosure of return information to the Department of Agriculture
structuring, preparing, and conducting the Census of Agriculture as
allowed by law.

(j)(6) Disclosure to the Congressional Budget Office for long-term
modeling of the Social Security and Medicare programs.

(k)(4) Disclosure of returns or return information to the competent
authority of a foreign government that has a tax convention or
bilateral information exchange agreement with the United States.

(l)(2) Disclosure of returns and return information to the Department of
Labor and Pension Benefit Guaranty Corporation for administration
of Titles I and IV of the Employee Retirement Income Security Act
of 1974.

(l)(3) Disclosure of tax delinquent account indicator to Federal agencies
to determine credit worthiness of a Federal loan applicant.

(l)(4)(A) Disclosure of returns and return information for use in personnel
or claimant representative matters by employees of the Department
of the Treasury or practitioners who are the subject of such
matters, or their representatives.

(l)(6) Disclosure of return information to Federal, State, and local child
support enforcement agencies for use in establishing and collecting
child support obligations from and locating individuals owing such
obligations.

(l)(20) Disclosure of return information to the Commissioner of Social
Security for use in establishing the appropriate amount of any
Medicare part B premium adjustment under section 1839 of the Social
Security Act.




1 Unless otherwise stated, all section references are to the Internal Revenue Code of 1986, as amended.

2 This document may be cited as follows: Joint Committee on Taxation, Disclosure Report for Public Inspection Pursuant to Internal Revenue Code Section 6103(p)(3)(C) for Calendar Year 2008 (JCX-24-09), April 1, 2009. This document also is available at www.jct.gov.

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