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IRS matching program information released.

IRS Matching Program Information Released

The rules of Code Section 6103 govern when and under what circumstances IRS employees may disclose tax returns or tax return information. When operating its computer matching program, for example, the IRS is required to adhere to the provisions of the Code when sharing information with other federal, state and local agencies.

The Service may disclose to other federal agencies: 1. Whether an applicant for a federal loan has a delinquent tax account; and 2. A taxpayer's mailing address for purposes of locating the taxpayer in order to collect a federal claim.

Also, the Service may disclose to the secretary of education and the secretary of health and human services the mailing address of any taxpayer who has defaulted on a student loan for the purpose of locating the taxpayer to collect the loan. The Service says that it may also disclose certain taxpayer identification information to the Social Security Administration for purposes of determining Medicare payments. Finally, the IRS may disclose unearned income information to the Veterans Administration for purposes of determining eligibility for VA pension, parents' dependency and indemnity compensation and health-care services.
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Title Annotation:Internal Revenue Service
Publication:The National Public Accountant
Article Type:Brief Article
Date:Sep 1, 1991
Previous Article:Utility rebates not gross income.
Next Article:Keogh contributions not deductible for self-employment tax.

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