26 USC 7803(c)(4)(A)(iv)
Listed by: NARA Registry, DoD Registry, Related authorities
Designation evidence
- NARA authority row: 26 USC 7803(c)(4)(A)(iv) | status: Basic | banner: CUI.
- NARA sanctions field: 26 USC 7214(a)(8).
- DoD authority row: 26 USC 7803(c)(4)(A)(iv). DoD lists this citation for the category; this DoD detail page does not display a separate Basic/Specified field.
- Related authority evidence: 26 USC 7803(c)(4)(A)(iv) | status: Basic | banner: CUI | sanctions: 26 USC 7214(a)(8)
- Related authority evidence: DoD lists this authority for the category; the linked authority text is extracted below when available.
- Registry designation context: Basic, CUI. The linked authority text contains category-scope or applicability language that helps determine when the information falls within this CUI category. The linked authority text contains disclosure, access, protection, release, dissemination, or distribution-control language relevant to handling. The linked authority text contains violation, penalty, sanction, or enforcement language that may affect consequences for mishandling.
- Registry designation for this category is Basic with banner CUI.
Extracted authority meaning
- Page 3826 TITLE 26—INTERNAL REVENUE CODE § 7803
- Registry designation context: Basic, CUI. The linked authority text contains category-scope or applicability language that helps determine when the information falls within this CUI category. The linked authority text contains disclosure, access, protection, release, dissemination, or distribution-control language relevant to handling. The linked authority text contains violation, penalty, sanction, or enforcement language that may affect consequences for mishandling.
Operating conditions
- NARA category scope used with this authority: A local taxpayer advocate (LTA) has the discretion to not disclose to the IRS contact with or information provided by, a taxpayer. Such discretion may result in declinations of requests for information by IRS personnel including cases involving criminal tax investigations or those where the failure to provide information to the IRS would be beneficial to the taxpayer but to the detriment of the IRS. Such discretion does not extend to cases where the LTA believes a taxpayer is using the Taxpayer Advocate’s office to perpetuate fraud on the government or in cases where the information is sought in litigation.
- DoD category scope used with this authority: A local taxpayer advocate (LTA) has the discretion to not disclose to the IRS contact with, or information provided by, a taxpayer. Such discretion may result in declinations of requests for information by IRS personnel including cases involving criminal tax investigations or those where the failure to provide information to the IRS would be beneficial to the taxpayer but to the detriment of the IRS. Such discretion does not extend to cases where the LTA believes a taxpayer is using the Taxpayer Advocate’s office to perpetuate a fraud on the government or in cases where the information is sought in litigation.
- 26 USC 7803(c)(4)(A)(iv) | status: Basic | banner: CUI | sanctions: 26 USC 7214(a)(8)
- DoD lists this authority for the category; the linked authority text is extracted below when available.
- NARA registry status: Basic. Per-authority NARA status values: Basic. NARA banner marking evidence: CUI. The registry evidence is preserved here; detailed primary-law or regulation text analysis remains pending for this category.
- NARA category scope: A local taxpayer advocate (LTA) has the discretion to not disclose to the IRS contact with or information provided by, a taxpayer. Such discretion may result in declinations of requests for information by IRS personnel including cases involving criminal tax investigations or those where the failure to provide information to the IRS would be beneficial to the taxpayer but to the detriment of the IRS. Such discretion does not extend to cases where the LTA believes a taxpayer is using the Taxpayer Advocate’s office to perpetuate fraud on the government or in cases where the information is sought in litigation.
- DoD category scope: A local taxpayer advocate (LTA) has the discretion to not disclose to the IRS contact with, or information provided by, a taxpayer. Such discretion may result in declinations of requests for information by IRS personnel including cases involving criminal tax investigations or those where the failure to provide information to the IRS would be beneficial to the taxpayer but to the detriment of the IRS. Such discretion does not extend to cases where the LTA believes a taxpayer is using the Taxpayer Advocate’s office to perpetuate a fraud on the government or in cases where the information is sought in litigation.
- Extracted authority condition: (iv) Coordination with report of Treasury Inspector General for Tax Administra- tion To the extent that information required to be reported under clause (ii) is also re- quired to be reported under paragraph (1) or (2) of subsection (d) by the Treasury In- spector General for Tax Administration, the National Taxpayer Advocate shall not contain such information in the report submitted under such clause.
- Extracted authority condition: Page 3829 TITLE 26—INTERNAL REVENUE CODE § 7803 (iii) shall, at the initial meeting with any taxpayer seeking the assistance of a local office of the taxpayer advocate, no- tify such taxpayer that the taxpayer advo- cate offices operate independently of any other Internal Revenue Service office and report directly to Congress through the National Taxpayer Advocate; and (iv) may, at the taxpayer advocate’s dis- cretion, not disclose to the Internal Reve- nue Service contact with, or information provided by, such taxpayer.
- Extracted authority condition: (d) Additional duties of the Treasury Inspector General for Tax Administration (1) Annual reporting The Treasury Inspector General for Tax Ad- ministration shall include in one of the semi- annual reports under section 5 of the Inspector General Act of 1978— (A) an evaluation of the compliance of the Internal Revenue Service with— (i) restrictions under section 1204 of the Internal Revenue Service Restructuring and Reform Act of 1998 on the use of en- forcement statistics to evaluate Internal Revenue Service employees; (ii) restrictions under section 7521 on di- rectly contacting taxpayers who have indi- cated that they prefer their representa- tives be contacted; (iii) required procedures under section 6320 upon the filing of a notice of a lien; (iv) required procedures under sub- chapter D of chapter 64 for seizure of prop- erty for collection of taxes, including re- quired procedures under section 6330 re- garding levies; and (v) restrictions under section 3707 of the Internal Revenue Service Restructuring and Reform Act of 1998 on designation of taxpayers; (B) a review and a certification of whether or not the Secretary is complying with the requirements of section 6103(e)(8) to disclose information to an individual filing a joint return on collection activity involving the other individual filing the return;...
Safeguarding and dissemination controls
- NARA registry control evidence: status Basic; banner marking CUI.
- DoD applicable policies: Hosted by Department of War Information Activity - WEB.mil, ![Image 2: Veterans Crisis Line number. Dial 988 then Press 1
- Nara basic or specified: Basic
- Nara authority rows: 26 USC 7803(c)(4)(A)(iv) | status: Basic | banner: CUI | sanctions: 26 USC 7214(a)(8)
- Nara banner markings: CUI
- Nara sanctions: 26 USC 7214(a)(8)
- Dod applicable policies: Hosted by Department of War Information Activity - WEB.mil, ![Image 2: Veterans Crisis Line number. Dial 988 then Press 1
- No DoD required dissemination control is listed on the registry page. Apply approved limited dissemination controls only when required or permitted by the designating agency or governing authority.
- Use the registry assertions, NARA authority rows, DoD authorities, DoD policies, warning statements, required dissemination controls, and examples first. Where the cited authority does not specify a handling detail, apply CUI Basic safeguards and dissemination rules so long as they do not conflict with the authority or agency-specific controls.
- Extracted authority control: Page 3829 TITLE 26—INTERNAL REVENUE CODE § 7803 (iii) shall, at the initial meeting with any taxpayer seeking the assistance of a local office of the taxpayer advocate, no- tify such taxpayer that the taxpayer advo- cate offices operate independently of any other Internal Revenue Service office and report directly to Congress through the National Taxpayer Advocate; and (iv) may, at the taxpayer advocate’s dis- cretion, not disclose to the Internal Reve- nue Service contact with, or information provided by, such taxpayer.
- Extracted authority control: (3) Execution of duties in accord with taxpayer rights In discharging his duties, the Commissioner shall ensure that employees of the Internal Revenue Service are familiar with and act in accord with taxpayer rights as afforded by other provisions of this title, including— (A) the right to be informed, (B) the right to quality service, (C) the right to pay no more than the cor- rect amount of tax, (D) the right to challenge the position of the Internal Revenue Service and be heard, (E) the right to appeal a decision of the In- ternal Revenue Service in an independent forum, (F) the right to finality, (G) the right to privacy, (H) the right to confidentiality, (I) the right to retain representation, and (J) the right to a fair and just tax system.
- Extracted authority control: (B) Maintenance of independent communica- tions Each local office of the taxpayer advocate shall maintain a separate phone, facsimile, and other electronic communication access, and a separate post office address.
- Extracted authority control: L. 105–206, title I, § 1102(f), July 22, 1998, 112 Stat. 705, provided that: ‘‘(1) I N GENERAL.—Except as provided in paragraph (2), the amendments made by this section [amending this section, sections 6212, 6323, 6343, 7611, and 7811 of this title, and section 5109 of Title 5, Government Organiza- tion and Employees] shall take effect on the date of the enactment of this Act [July 22, 1998]. ‘‘(2) C HIEF COUNSEL.—Section 7803(b)(3) of the Internal Revenue Code of 1986, as added by this section, shall take effect on the date that is 90 days after the date of the enactment of this Act. ‘‘(3) N ATIONAL TAXPAYER ADVOCATE.—Notwithstand- ing section 7803(c)(1)(B)(iv) of such Code, as added by this section, in appointing the first National Taxpayer Advocate after the date of the enactment of this Act, the Secretary of the Treasury— ‘‘(A) shall not appoint any individual who was an officer or employee of the Internal Revenue Service at any time during the 2-year period ending on the date of appointment; and ‘‘(B) need not consult with the Internal Revenue Service Oversight Board if the Oversight Board has not been appointed. ‘‘(4) C URRENT OFFICERS.— ‘‘(A) In the case of an individual serving as Com- missioner of Internal Revenue on the date of the en- actment of this Act who was appointed to such posi- tion before such date,...
- Extracted authority control: (d) Additional duties of the Treasury Inspector General for Tax Administration (1) Annual reporting The Treasury Inspector General for Tax Ad- ministration shall include in one of the semi- annual reports under section 5 of the Inspector General Act of 1978— (A) an evaluation of the compliance of the Internal Revenue Service with— (i) restrictions under section 1204 of the Internal Revenue Service Restructuring and Reform Act of 1998 on the use of en- forcement statistics to evaluate Internal Revenue Service employees; (ii) restrictions under section 7521 on di- rectly contacting taxpayers who have indi- cated that they prefer their representa- tives be contacted; (iii) required procedures under section 6320 upon the filing of a notice of a lien; (iv) required procedures under sub- chapter D of chapter 64 for seizure of prop- erty for collection of taxes, including re- quired procedures under section 6330 re- garding levies; and (v) restrictions under section 3707 of the Internal Revenue Service Restructuring and Reform Act of 1998 on designation of taxpayers; (B) a review and a certification of whether or not the Secretary is complying with the requirements of section 6103(e)(8) to disclose information to an individual filing a joint return on collection activity involving the other individual filing the return;...
- Extracted authority control: Page 3827 TITLE 26—INTERNAL REVENUE CODE § 7803 perform such duties as may be prescribed by the Secretary, including the duty— (A) to be legal advisor to the Commis- sioner and the Commissioner’s officers and employees; (B) to furnish legal opinions for the prepa- ration and review of rulings and memoranda of technical advice; (C) to prepare, review, and assist in the preparation of proposed legislation, treaties, regulations, and Executive orders relating to laws which affect the Internal Revenue Serv- ice; (D) to represent the Commissioner in cases before the Tax Court; and (E) to determine which civil actions should be litigated under the laws relating to the Internal Revenue Service and prepare rec- ommendations for the Department of Jus- tice regarding the commencement of such actions.
- Extracted authority control: (C) Vacancy Any individual appointed as Commissioner of Internal Revenue during a term as defined in subparagraph (B) shall be appointed for the remainder of that term.
Authority excerpts
Most relevant extracted authority passagePage 3829 TITLE 26—INTERNAL REVENUE CODE § 7803 (iii) shall, at the initial meeting with any taxpayer seeking the assistance of a local office of the taxpayer advocate, no- tify such taxpayer that the taxpayer advo- cate offices operate independently of any other Internal Revenue Service office and report directly to Congress through the National Taxpayer Advocate; and (iv) may, at the taxpayer advocate’s dis- cretion, not disclose to the Internal Reve- nue Service contact with, or information provided by, such taxpayer.
Extracted authority passage 2(3) Execution of duties in accord with taxpayer rights In discharging his duties, the Commissioner shall ensure that employees of the Internal Revenue Service are familiar with and act in accord with taxpayer rights as afforded by other provisions of this title, including— (A) the right to be informed, (B) the right to quality service, (C) the right to pay no more than the cor- rect amount of tax, (D) the right to challenge the position of the Internal Revenue Service and be heard, (E) the right to appeal a decision of the In- ternal Revenue Service in an independent forum, (F) the right to finality, (G) the right to privacy, (H) the right to confidentiality, (I) the right to retain representation, and (J) the right to a fair and just tax system.
Extracted authority passage 3(B) Maintenance of independent communica- tions Each local office of the taxpayer advocate shall maintain a separate phone, facsimile, and other electronic communication access, and a separate post office address.
Extracted authority passage 4L. 105–206, title I, § 1102(f), July 22, 1998, 112 Stat. 705, provided that: ‘‘(1) I N GENERAL.—Except as provided in paragraph (2), the amendments made by this section [amending this section, sections 6212, 6323, 6343, 7611, and 7811 of this title, and section 5109 of Title 5, Government Organiza- tion and Employees] shall take effect on the date of the enactment of this Act [July 22, 1998]. ‘‘(2) C HIEF COUNSEL.—Section 7803(b)(3) of the Internal Revenue Code of 1986, as added by this section, shall take effect on the date that is 90 days after the date of the enactment of this Act. ‘‘(3) N ATIONAL TAXPAYER ADVOCATE.—Notwithstand- ing section 7803(c)(1)(B)(iv) of such Code, as added by this section, in appointing the first National Taxpayer Advocate after the date of the enactment of this Act, the Secretary of the Treasury— ‘‘(A) shall not appoint any individual who was an officer or employee of the Internal Revenue Service at any time during the 2-year period ending on the date of appointment; and ‘‘(B) need not consult with the Internal Revenue Service Oversight Board if the Oversight Board has not been appointed. ‘‘(4) C URRENT OFFICERS.— ‘‘(A) In the case of an individual serving as Com- missioner of Internal Revenue on the date of the en- actment of this Act who was appointed to such posi- tion before such date,...
Extracted authority passage 5(d) Additional duties of the Treasury Inspector General for Tax Administration (1) Annual reporting The Treasury Inspector General for Tax Ad- ministration shall include in one of the semi- annual reports under section 5 of the Inspector General Act of 1978— (A) an evaluation of the compliance of the Internal Revenue Service with— (i) restrictions under section 1204 of the Internal Revenue Service Restructuring and Reform Act of 1998 on the use of en- forcement statistics to evaluate Internal Revenue Service employees; (ii) restrictions under section 7521 on di- rectly contacting taxpayers who have indi- cated that they prefer their representa- tives be contacted; (iii) required procedures under section 6320 upon the filing of a notice of a lien; (iv) required procedures under sub- chapter D of chapter 64 for seizure of prop- erty for collection of taxes, including re- quired procedures under section 6330 re- garding levies; and (v) restrictions under section 3707 of the Internal Revenue Service Restructuring and Reform Act of 1998 on designation of taxpayers; (B) a review and a certification of whether or not the Secretary is complying with the requirements of section 6103(e)(8) to disclose information to an individual filing a joint return on collection activity involving the other individual filing the return;...