7
individuals who are to inspect or receive the returns or return
information; and (c) not designate as a representative any person
who is the chief executive officer of the State or is not an
employee or a legal representative of the tax agency. Id.
The IRS has coordination and implementation agreements with
each State and the District of Columbia. The Implementation
Agreement between the Department of Revenue and the IRS satisfies
section 6103(d) because it (a) is signed by the head of the State
tax agency, (b) designates the individuals who are to inspect or
to receive the returns or return information on behalf of the
agency, and (c) does not designate as a representative the chief
executive officer of the State or any person who is not an
employee of the tax agency. Taylor v. United States, 106 F.3d
833, 836 (8th Cir. 1997) (agreements between Iowa and the IRS
satisfy section 6103(d)); Long v. United States, 972 F.2d 1174,
1179 (10th Cir. 1992) (agreements between Colorado and the IRS
satisfy section 6103(d)); Smith v. United States, 964 F.2d 630,
633-634 (7th Cir. 1992) (agreements between Illinois and the IRS
satisfy section 6103(d)). In Taylor v. United States, supra at
836 the Court of Appeals for the Eighth Circuit stated:
Congress clearly recognized the need for disclosure of
such information in certain carefully delineated
circumstances. Disclosure of individual taxpayer
information by the IRS to a state taxing authority via
a standing written agreement that is carefully crafted
to satisfy concerns for confidentiality implements
rather than "eviscerates" the will of Congress.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011