| Category Description: |
A local taxpayer advocate (LTA) has the discretion to not disclose to the IRS contact with or information provided by, a taxpayer. Such discretion may result in declinations of requests for information by IRS personnel including cases involving criminal tax investigations or those where the failure to provide information to the IRS would be beneficial to the taxpayer but to the detriment of the IRS. Such discretion does not extend to cases where the LTA believes a taxpayer is using the Taxpayer Advocate’s office to perpetuate fraud on the government or in cases where the information is sought in litigation.
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