Pursuant to 26 U.S.C. § 6103(h)(2)(A), the IRS may disclose tax returns and return information of tax judgment debtors to the United States Attorney for use in collecting tax judgments. The statute prohibits the disclosure or use of such returns and return information to collect non-tax judgments in favor of the United States. The United States Attorney’s Office must use extreme care to ensure that returns and return information are used only to collect tax judgments and are not disclosed beyond the United States Attorney’s Office personnel directly engaged in the collection matter without first consulting with the Chief of the Tax Division’s Civil Trial Section, Southern Region. See also JM 6-1.130 (discussing confidentiality of tax return information supplied by IRS).

[updated April 2018]