TaxProf Blog

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

Tuesday, April 24, 2012

Joint Tax Committee Releases IRS Disclosures of Tax Return Information, 2011

The Joint Committee on Taxation has released Disclosure Report for Public Inspection Pursuant to Internal Revenue Code Section 6103(p)(3)(C) for Calendar Year 2011 (JCX-38-12):

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 2011. This document sets forth the report of the IRS.

The report reveals that the IRS made 9 billion (up from 7.1 billion in 2010) disclosures of tax return information to federal and state agencies. Here are the Top 5 recipients of taxpayer information:

  1. States: 6.9 billion disclosures (up from 4.2 billion in 2010)
  2. Bureau of Census: 1.3 billion disclosures
  3. Congressional Committees: 700 million disclosures
  4. Medicare Premium Subsidy Adjustment: 41.0 million disclosures
  5. Child Support Enforcement Agencies: 11.3 million disclosures

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