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Section 9781.348.2 of the manual provides:
(1) A "return" is any tax return or information
return, schedules, and attachments thereto, including
any amendment or supplement, which is required or
permitted to be filed and is in fact filed by a
taxpayer with the Secretary of the Treasury. Examples
include:
(a) Forms 1040, Schedules A, B, C and Forms
W-2.
(b) A taxpayer has filed an income tax return
and subsequently submits a letter to IRS
explaining an item on the original return. The
letter is within the definition of return.
(2) The statutory definition of "return
information" is very broad. It includes any information
other than a taxpayer's return itself which IRS has
obtained from any source or developed through any means
which relates to the potential liability of any person
under the Code for any tax, penalty, interest, fine,
forfeiture or other imposition or offense.
Petitioners' reliance on the above provisions is misplaced
in the context of the present case. The intent of both section
6103(b)(2) and section 9781.348.2 of the manual is to require
respondent's agents to maintain the confidentiality of taxpayers'
information. By its own terms, section 6103(b)(1) limits its
definition of the term "return". It is defined only “For
purposes of this section”. Sec. 6103(b)(1). Moreover, section
9781.348.2 of the manual defines the terms "return" and "return
information" for purposes of the rule in section 9781.348.1,
which requires special agents in criminal tax investigations to
treat return information as confidential. I.R.M., supra sec.
9781.348.1 at 28,689-5. Although we do not see any inconsistency
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Last modified: May 25, 2011