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Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Thursday, May 5, 2011

Joint Tax Committee Releases IRS Disclosures of Tax Return Information, 2010

The Joint Committee on Taxation today released Disclosure Report for Public Inspection Pursuant to Internal Revenue Code Section 6103(p)(3)(C) for Calendar Year 2010 (JCX-26-11):

Section 6103(p)(3)(C) provides that the Secretary of the Treasury shall, within 90 days after the close of each calendar year, furnish to the Joint Committee on Taxation for disclosure to the public a report which provides, with respect to each Federal agency and certain other entities, the number of: (1) requests for disclosure of returns and return information (as such terms are defined in § 6103(b)); (2) instances in which returns and return information were disclosed pursuant to such requests or otherwise; and (3) taxpayers whose returns, or return information with respect to whom, were disclosed pursuant to such requests.In addition, the report must describe the general purposes for which such requests were made.

Pursuant to § 6103(p)(3)(C), the IRS prepared a disclosure report for public inspection covering calendar year 2010. This document sets forth the report of the IRS.

The report reveals that the IRS made 7.1 billion disclosures of tax return information to federal and state agencies. Here are the Top 5 recipients of taxpayer information:

  1. States: 4.2 billion disclosures
  2. Congressional Committees: 1.5 billion disclosures
  3. Bureau of Census: 1.3 billion disclosures
  4. Medicare Premium Subsidy Adjustment: 39.0 million disclosures
  5. Child Support Enforcement Agencies: 13.6 million disclosures

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So, does this mean that by being forced to submit tax forms and to pay taxes that I am also being forced to waive my 5th amendment rights, too?

Posted by: Rick Caird | May 6, 2011 4:52:29 AM

There are less than 150 million income tax returns filed. How are we getting to billions?

Posted by: real estate acountant | May 6, 2011 5:34:58 AM

Rick, what 5th Amendment rights? This regime doesn't recognize the Constitution.

Posted by: Peg C. | May 6, 2011 6:09:29 AM

7.1 billion? In 2010 alone? 4.2 Billion to States? Are there 4.2 Billion taxable entities in the US? I'm thinking not.

Help me understand.

Posted by: Bill Johnson | May 6, 2011 7:00:45 AM

Rick, that certainly would be a logical conclusion to the above; but remember, they're from the Government, and they're here to help.

Posted by: AD | May 6, 2011 7:07:37 AM

I'd love to see the growth rate of disclosures over the past ten or so years.

Posted by: Dan Maloney | May 6, 2011 7:40:12 AM

What possible use could the Census Bureau have for individuals' tax return information?

I smell the scent of Plumber Joe all over again...

Posted by: Jeff H | May 6, 2011 8:21:59 AM

I looked at the report - it is merely a summary - in the law it states (as you've copied above) "taxpayers whose returns, or return information with respect to whom, were disclosed pursuant to such requests" - how do I as a taxpayer find out to whom my tax return and tax return information was disclosed? That's a heck of a lot of disclosure to a lot of disparate entities (to include foreign governments).....

Posted by: Deserat | May 6, 2011 8:30:46 AM

The IRS is the US version of the Gestapo and KGB rolled into one(without the
black leather).

Posted by: PTL | May 6, 2011 8:46:20 AM

What 5th amendment rights?

Posted by: D. F. Linton | May 6, 2011 9:03:19 AM

I'm especially curious to know whether the huge number of Bureau of Census requests were for the return information of specific named individuals or of a statistical nature only in which the tax payer's identity was concealed to preserve his anonymity. The Census people seem to be doing a lot of snooping into the private lives of Americans these days and it isn't just to do a head count.

Posted by: Chili Relleno | May 6, 2011 10:26:30 AM

Congressional Committees: 1.5 billion disclosures

um, why?

Posted by: D | May 6, 2011 12:47:06 PM