26 CFR § 301.9000-2 - Considerations in responding to a request or demand for IRS records or information.
(a)Situations in which disclosure shall not be authorized. Authorizing officials shall not permit testimony or disclosure of IRS records or information in response to requests or demands if testimony or disclosure of IRS records or information would -
(1) Violate a Federal statute including, but not limited to, sections 6103 or 6105 of the Internal Revenue Code (Code), the Privacy Act of 1974 (5 U.S.C. 552a), or a rule of procedure, such as the grand jury secrecy rule, Fed. R. Crim. P. 6(e);
(2) Violate a specific Federal regulation, including, but not limited to, 31 CFR 103.53;
(3) Reveal classified national security information, unless properly declassified;
(4) Reveal the identity of an informant; or
(5) Reveal investigatory records or information compiled for law enforcement purposes that would permit interference with law enforcement proceedings or would disclose investigative techniques and procedures, the effectiveness of which could thereby be impaired.
(b)Assertion of privileges. Any applicable privilege or protection under law may be asserted in response to a request or demand for testimony or disclosure of IRS records or information, including, but not limited to, the following -
(1) Attorney-client privilege;
(2) Attorney work product doctrine; and
(3) Deliberative process (executive) privilege.
(c)Non-IRS matters. If any person makes a request or demand for IRS records or information in connection with a non-IRS matter, authorizing officials shall take into account the following additional factors in responding to the request or demand -
(1) Whether the requester is a Federal agency, or a state or local government or agency thereof;
(3) The potential effect of the case on the administration of the internal revenue laws or any other laws administered by or concerning the IRS;
(4) The importance of the legal issues presented;
(5) Whether the IRS records or information are available from other sources;
(7) The number of similar requests and their cumulative effect on the expenditure of IRS resources;
(13) Whether the procedures in § 301.9000-5 have been followed; and
(14) Any other relevant factors that may be brought to the attention of the authorizing official.