Disclosure to Taxpayer's Designee

ID:
UILC:
CCA_2014112610151117
6103.03-00
Number: 201502011
Release Date: 1/9/2015
From:
Sent: Wednesday, November 26, 2014 10:15:11 AM
To:
Cc:
Bcc:
Subject: RE: Disclosure question pertaining to the examination of ---
No sample – every one I’ve dealt with was case-specific. However something like this would be a start:
[Name, address, and EIN of taxpayer] authorizes disclosure of the information described below to [name and address of designated recipient]:
Then describe the return information, including taxable year information as required by the regs (26 CFR 301.6103(c)-1(b)).
The letter must be signed and dated in accordance with 26 CFR 301.6103(c)-1(e)(4).