Confidentiality and Disclosure of Returns and Return Information

ID:
Office:
UILC:
CCA_2011052410181560
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6103.00-00
Number: 201125029
Release Date: 6/24/2011
From: ---
Sent: Tuesday, May 24, 2011 10:18:16 AM
To: ---
Cc:
Subject: TIN Question
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There is not a formal policy on listing EINs or TINs on summonses, but it is our practice to not include TINs on mailed documents, on filed Notices of Federal Tax Lien, or on a summons. Our concern is based on the general trend with the court systems to take steps to guard against identity theft, rather than on the section 6103(k)(6) disclosure concerns. I would use other identifying information, such as the address of the payer, on a summons instead of the TIN. ------------Please let me know if you have any additional questions. I can be reached at ---.
Thanks,
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