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TREAS/IRS RIN: 1545-BJ19 Publication ID: Fall 2010 
Title: Disclosure of Returns and Return Information to Designee of Taxpayer 
Abstract: Section 6103(c) provides that, subject to the requirements and conditions set forth by the Secretary in the regulation, returns and return information may be disclosed to persons designated by the taxpayer in a request for or consent to disclosure. The Treasury Regulation under section 6103(c) sets out the requirements for such disclosures to designees. 26 CFR 301.6103(c)-1(b). An authorization for disclosure must include the following items in a written document pertaining solely to the authorization: (1) The taxpayer's identity (name, address, taxpayer identifying number) that enables the IRS to clearly identify the taxpayer; (2) the identity of the person to whom disclosure is to be made; (3) the type of return or return information to be disclosed; and (4) the taxable year or years covered by the return or return information. 26 CFR 301.6103(c)-1(b)(1). The taxpayer must sign and date the written document. The current regulation bars disclosure of a return or return information unless the written request for or written consent to disclosure is received by the IRS (or an agent or contractor of the IRS) within 60 days following the date upon which the written request was signed and dated by the taxpayer. 26 CFR 301.6103(c)-1(b)(2). The revised final regulation will extend the period for submission to the IRS of taxpayer authorizations permitting disclosure of returns and return information pertaining to section 6103(c). Specifically, the revised final regulation extends from 60 days to 120 days the period within which a signed and dated authorization must be received by the IRS (or an agent or contractor of the IRS) in order for it to be effective. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 301   
Legal Authority: 26 USC 6103    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2010    
Additional Information: REG-153338-09 Drafting attorney: Mark E. Cottrell (202) 622-4570 Reviewing attorney: Charles B. Christopher (202) 622-4570 Treasury attorney: Eric San Juan (202) 622-1776 CC: PA: Branch 7
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Federal 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Mark E. Cottrell
Attorney-Adviser (Tax)
Department of the Treasury
Internal Revenue Service
Room 5139W, 1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-4570
Fax:202 622-7330
Email: mark.e.cottrell@irscounsel.treas.gov