LIAISON WITH INTERNAL REVENUE SERVICE

• Document Type: FOIA
• Collection: FOIA Collection
• Document Number (FOIA) /ESDN (CREST): 01481962
• Release Decision: RIPPUB
• Original Classification: U
• Document Page Count: 2
• Document Creation Date: December 28, 2022
• Document Release Date: August 7, 2017
• Case Number: F-2007-00094
• Publication Date: April 23, 1975

Approved for Release: 2017/01/18 C01481962
(b)(3)
23 April 1975
MEMORANDUM FOR: Assistant to the Director
SUBJECT : Liaison with Internal Revenue Service
1. Mr. Roethe has asked about procedures by which we obtained permis-
sion of the Internal Revenue Service (IRS) to review tax information, and
pointed out that there is no DCI directive covering this.
2. The Office of General Counsel maintains liaison with the IRS This
is provided for in , but there is no other regulation, handbook or
other directive covering any of the details of how our relationship with IRS
shall be governed.
3, Inspection of tax returns is governed by section 6103 of the Internal
Revenue Code. Federal Tax Regulations (section 301.6103(f)) provide for
inspection of returns by executive departments, other than the Department
of Treasury, and by other establishments of the Federal Government. This
regulation permits the Secretary of the Treasury or the Commissioner of
Internal Revenue at his discretion to provide access to a tax return upon
written application signed by the head of an agency, which application must
state the reason why inspection is desired. Should we wish to obtain access
to a return we would do so under the provisions of the regulations. In fact,
we have found no record of this Office ever having sought access to a return,
I do remember an instance, probably in the late 60's, when an office indicated
a critical need for immediate access to a return. I believe the request came
from a relatively high level and I think it was from the CI Staff. Certainly
it was from somewhere in the DDO. In that case the Deputy Assistant Com-
missioner made the return available immediately, on the basis of my tele-
phone request, when I assured him, on the basis of the assurances of the
requesting office, that the Director's written application would be provided.
For reasons which I cannot recollect, the requesting office reneged on its
promise and after some debate we decided not to make an issue of it. I
pleaded the case with the Deputy Assistant Commissioner, and he agreed
that he would overlook this one instance, but made it clear that he would
be extremely reluctant ever to supply a return in the future without having
previously received the Director's official request.
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4. It has become evident in the course of the current investigations
that, although the Office of General Counsel has responsibility for liaison
with IRS and does not normally seek access to tax returns, the Agency has
had access to returns through what probably should be called unofficial
liaison, This has occurred in a number of situations where the Office of
Security has received tax return information. It would appear that this has
been done on the initiative of individual field office security agents who have
developed relationships with IRS employees. None of these individual instances
had come to the attention of this Office until our own inquiries began recently
in connection with the investigations.
, JR.
Deputy General Counsel
Approved for Release: 2017/01/18 C01481962