CCA Addresses Return Data Disclosure to Employees

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IRS's Office of Chief Counsel, in a chief counsel advice memorandum, addresses requirements for disclosure of returns and return information to employees of a corporate, exempt, or other entity designated the taxpayer's fiduciary on Form 56, Notice of a Fiduciary Relationship. The office says in CCA 201028001 that customer service representatives (CSRs) may disclose returns or return information to individuals authorized to bind the corporation, exempt organization, or other entity. If the Form 56 designates a specific office or department of an entity, as with a bank trust department, CSRs may disclose tax information to individuals verified to be employees of that department, the CCA says.

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