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For Comment - IRS Disclosure Matrix

DCL-13-10

Published: June 12, 2013
Information About:
State/Local Child Support Agencies, Tribal Child Support Agencies
Topics:
Federal Systems, Federal Offset Program (FOP)
Types:
Policy, Dear Colleague Letters (DCL)
Tags:
Internal Revenue Service (IRS)

DEAR COLLEAGUE LETTER

DCL-13-10

DATE:  June 12, 2013

TO:  ALL STATE AND TRIBAL IV-D DIRECTORS

RE:  For Comment - IRS Disclosure Matrix

Dear Colleague:

This letter is in response to state and tribal IV-D directors’ concerns regarding IRS restrictions on disclosures of federal tax information (also known as IRS data or FTI) and the impact these limitations have on state child support programs.  Through its IRS Disclosure Matrix, IRS is attempting to clarify some of the interpretive and operational disclosure questions agencies have raised in regard to areas like disclosure of FTI to custodial parties, other state child support agencies, courts, contractors, etc.  Some of you may recall that IRS used a similar matrix previously but discontinued it.

Over the course of the past year, we have met on numerous occasions with IRS staff to revisit how IRS’ interpretation of the Internal Revenue Code (26 U.S.C. 6103) negatively impacts our programs.  In some instances, positive changes were made.  In others, we remain concerned and are hopeful that additional input from you will help influence IRS’s final decisions.  To ensure your needs and concerns are addressed, we need your input.  Attached is the latest version of the IRS Disclosure Matrix for your review and feedback.  The matrix is broken into sections by the different disclosure areas, whether the FTI can be disclosed, and the limitations and conditions of those disclosures.  For your convenience, also attached is a comment form where you can provide your comments for each area.  Some areas still require additional discussion and your feedback is especially important.  For example, IRS has requested more information in regard to defining the IV-D administrator and contractor roles for the purpose of determining the extent to which they may have access to FTI.

Because FTI is IRS data subject to the disclosure authority and limitations under 26 U.S.C. 6103, IRS determines which suggestions and requests are incorporated into the IRS Disclosure Matrix.  Statutory provisions within the Internal Revenue Code may not allow certain areas of the matrix to be changed.

We will be discussing the attached IRS Disclosure Matrix and your input at this month’s National Council of Child Support Directors (NCCSD) Annual Conference.  We also plan to hold a teleconference with states and tribes to discuss further if needed.  

Your feedback on the matrix is voluntary, but we encourage your comments.  Please submit your comments to Angela Tutwiler at angela.tutwiler@acf.hhs.gov by June 30, 2013, so we can provide your feedback to the IRS and work to finalize this matrix in the near future.

Sincerely,

Vicki Turetsky
Commissioner
Office of Child Support Enforcement

Attachments
cc: ACF/OCSE Regional Program Managers