IRC 6103(d) Disclosures and Examiner Procedures

The IRS is permitted to disclose certain tax return information for taxes imposed by chapters 1, 2, 6, 11, 12, 21, 23, 24, 31, 32, 44, 51, 52, and subchapter D of chapter 36; see IRC 6103(d)(1). Disclosure is limited to those entities charged under state laws with the responsibility to administer any state tax law:

The state agency.

Body or commission.

Its legal representative.

IRS disclosure may be made only:

In response to a written request by the head of the agency, body or commission.

For the purpose of, and extent necessary, in the administration of such tax laws.

The EO Exam Director staff is responsible for updating the state list and sharing the updated list with examiners.

"IRC 6103(d) information" includes completed examination report forms for income tax and employment tax changes, with schedules or other attachments.

Form 4549, Income Tax Examination Changes • Form 4549-A, Income Tax Examination Changes (Unagreed and Excepted Agreed)

Form 4667, Examination Changes - Federal Unemployment Tax

Form 4668, Employment Tax Examination Changes Report

Form 4668-B, Report of Examination of Withheld Federal Income Tax for Withholding Reported on Form 1099 and Form W-2G