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Introduction

SECTION 7. DRAFTING

Internal Revenue Bulletin 2004-19 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal author of this revenue procedure is Emly B. Berndt of the Associate Chief Counsel (Procedure and Administration), Administrative Provisions and Judicial Practice. For further information regarding this revenue procedure, contact Emly Berndt at (202) 622–4940 (not a toll-free call).

(e) A completed Form 8821, Tax In- formation Authorization, that will permit the IRS to disclose to the Department of Justice (for terrorist attacks), the Department of State (for terrorist attacks with an alleged international dimension), or the Department of Defense (for military actions) return information relating to the return or claim for refund. Taxpayers should complete the form as instructed, listing the Department of Justice as the appointee if the request relates to an alleged terrorist attack, the Department of State if the request relates to an alleged terrorist attack with an international dimension, or the Department of Defense if the request relates to an alleged military action. The appointee’s

address is not required in this instance. Taxpayers should check the box on the line of Form 8821 that indicates that the tax information authorization is for a specific use and not recorded on the Centralized Authorization File (CAF).

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▸Contents — Internal Revenue Bulletin 2004-19
Internal Revenue Bulletin 2004-19

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