Question

Tom and Judy share an apartment but have agreed to respect each other’s privacy. Tom has been under the IRS’s audit about his Form 1040, but he has not discussed his tax issue with Judy. When Judy checked the answering machine that they shared, she heard the message: “Hi, Tom, this is Kim. I am calling about the results of the audit of your Form 1040. You owe the government $5,000 in taxes plus $650 in penalties and interest.”

During dinner conversation, Judy brought up the message from the IRS auditor. Tom was mad. He could not believe how the IRS auditor could release such private information to an unrelated party. Tom calls you to determine whether he might have a case against the IRS or Kim, the IRS agent. Prepare a memo assessing Tom’s position.

Tax Memorandum to include:

Client Name and Tax Year:

Relevant Facts:

Specific Issues:

Citation to Relevant Authority (Support):

Discussion and Conclusions:

Answer 1

Answer :

As indicated by IRS.13.1.6, Tax payer advocate case systems, case work correspondences, no duty data secured by IRC 6103, might be left on a replying mail or phone message except if the citizen checked box 9b on Form 911 or the citizen has given oral assent .

Following focuses should be checked before MAX can sue IRS or Richard:

Regardless of whether agree is given to be reached on replying mail, by checking box 9b on Form 911. or then again.

Regardless of whether any oral assent was given whenever amid the exchange with IRS amid duty review. On the off chance that it isn't the situation, at that point as indicated by citizen's bill of right-ideal to secrecy, IRS can't reveal charge data to outsiders except if a particular consent is given to them.

In this way, Max can record a case against IRS or Richard.