To
increase tax revenues and taxpayer compliance, and to reduce duplicate
resource expenditures.
TYPES
OF ASSISTANCE:
Provision of Specialized Services. Place Cursor Here for Definition
USES
AND USE RESTRICTIONS:
State
tax agencies may use the tax data provided for justified tax administration
purposes only, pursuant to Internal Revenue Code (IRC) Section 6103.
Any unlawful disclosure of Federal tax data subjects the violator
to both criminal and civil penalties specified in IRC Sections 7213
and 7431.
ELIGIBILITY
REQUIREMENTS:
Applicant
Eligibility: State tax agencies, U.S. Territories,
and Municipalities with populations in excess of 250,000 that impose
taxes on income or wages.
Beneficiary
Eligibility: State Governments, U.S. Territories,
Municipal Governments.
Credentials/Documentation:
Agency head must enter into Agreement with the Commissioner of
IRS regarding disclosure.
Pre-application
Coordination: None. This program is excluded
from coverage under E.O. 12372.
Application
Procedure: Agency Officials should send a
written request to the District Director, Internal Revenue Service,
Attention: Disclosure Officer, in their area jurisdictions. Addresses
can be found in local directories.
Award
Procedure: Not applicable.
Deadlines:
None.
Range
of Approval/Disapproval Time: Not applicable.
Appeals:
Not applicable.
Renewals:
Not applicable.
ASSISTANCE
CONSIDERATIONS:
Formula
and Matching Requirements: This program has
no statutory formula nor matching requirement.
Length
and Time Phasing of Assistance: Not applicable.
POST
ASSISTANCE REQUIREMENTS:
Reports:
Agency Officials are required to submit a Safeguard Procedures Report
within 30 days after receipt of Federal tax data, and an annual
Safeguard Activity Report.
Audits:
On-site safeguard reviews will be conducted by IRS personnel as
needed to ensure confidentiality and security of Federal tax data,
with a minimum requirement of a review once every five years.
Records:
Agencies are required to maintain a system of standardized records
of requests for inspection or disclosure.
FINANCIAL
INFORMATION:
Account
Identification: 20-0912-0-1-803.
Obligations:
(Support and Services) FY 01 $0; FY 02 est $0; and FY 03 est $0.
(Note: In 1994, IRS decided to waive the fees charged to State
and local agencies. These agencies can obtain tax data extract
information through various IRS disclosure offices for free.)
Range
and Average of Financial Assistance: Not applicable.
The Internal Revenue Service has written agreements with 126 State
agencies representing 50 States, the District of Columbia, American
Samoa, Guam, Puerto Rico, the Virgin Islands, New York City, Louisville,
St. Louis, Cincinnati, Cleveland, Toledo, Philadelphia, Pittsburgh,
Kansas City, and Columbus.
REGULATIONS,
GUIDELINES, AND LITERATURE:
Internal Revenue Manual 1272, Disclosure of Official Information
Handbook, Chapter 33; Document 6501, Federal/State Exchange Program;
(Official Use Only) Document 6724 Consolidated Listing of Tax Information
Exchanged between State Agencies and the Internal Revenues Services
for tax Administration purposes. Publication 1075, Tax Information
Security Guidelines.
INFORMATION
CONTACTS:
Regional
or Local Office: District Director, Internal
Revenue Service, Attention: Disclosure Officer, in all area jurisdictions.
Headquarters
Office: Director, Governmental Liaison and
Disclosure, complete addresses can be found in local directories,
Internal Revenue Service, Room 7331, 1111 Constitution Ave., NW.,
Washington, DC 20224. Telephone: (202) 622-6200. Use the same
number for FTS.
Web
Site Address: http://www.irs.tress.gov
EXAMPLES
OF FUNDED PROJECTS:
Individual Tax Models used by State tax agencies in determining
their rate structure; Individual/Business Master File Tax Data Extracts;
Individual/Business Returns Transaction File Extracts; Information
Returns Master File Extracts.
