26 U.S. Code § 7213A Unauthorized inspection of returns or return information

You have a judgment against a Debtor and believe they are making more money than disclosed in the Debtor’s Examination.  You want to Inspect the Debtors Tax Return? Is it legal to get the Debtor’s Federal Tax Returns? The IRS and your tax professional cannot disclose your tax information to anyone else without your explicit consent. However, there are a few instances in which you are entitled to access someone else’s tax returns. Generally speaking, tax return filings are not publicly available in the United States; however, they can be obtained through written authorization of the taxpayer. That is the only way to get a copy of someone else’s tax returns. Ideally, you should ask the judgment debtor directly, for a copy of their tax return(s) for your inspection. If you are involved in civil litigation and have a judgment in place, a debtor examination is another way a judgment creditor can ask for tax returns and other financial documents, including bank and saving accounts, which can be used to determine the debtor’s finances and their ability to pay the debt. Unless you are in bankruptcy court, this can be a problem, because the judgment debtor’s tax returns are usually exempt, even if you have a subpoena served on the judgment debtor, that requested them with a demand for the production of documents.

In short: Through written authorization of the taxpayer. If the taxpayer release or provide them to you. The taxpayer signs a 4506 form. A law enforcement agency using a subpoena. Or you have a material interest. President & Principal Investigator

DISCLAIMER: I am not a lawyer – this is not legal advice. I am a licensed Private Investigator and these investigations are conducted by an investigation agency within the legal authority allowed. This article is my opinion, and not legal advice, based on my experience in California, and laws vary in each state. If you ever need any legal advice or a strategy to use, please contact a lawyer. 

26 U.S. Code § 7213A

Unauthorized inspection of returns or return information

Section 7213A. Unauthorized inspection of returns or return information

(a) General rule Returns and return information shall be confidential, and except as authorized by this title —

11.3.2 Disclosure to Persons with a Material Interest

(1) In general –The return of a person shall, upon written request, be open to inspection by or disclosure to

(A) in the case of the return of an individual —

(i) that individual, (ii) the spouse of that individual if the individual and such spouse have signified their consent to consider a gift reported on such return as made one-half by him and one-half by the spouse pursuant to the provisions of section 2513; or (iii) the child of that individual (or such child’s legal representative) to the extent necessary to comply with the provisions of section 1(g);

(B) in the case of an income tax return filed jointly, either of the individuals with respect to whom the return is filed; (C) in the case of the return of a partnership, any person who was a member of such partnership during any part of the period covered by the return;

(D) in the case of the return of a corporation or a subsidiary thereof— (i) any person designated by resolution of its board of directors or other similar governing body, (ii) any officer or employee of such corporation upon written request signed by any principal officer and attested to by the secretary or other officer, (iii) any bona fide shareholder of record owning 1 percent or more of the outstanding stock of such corporation, (iv) if the corporation was an S corporation, any person who was a shareholder during any part of the period covered by such return during which an election under section 1362(a) was in effect, or (v) if the corporation has been dissolved, any person authorized by applicable State law to act for the corporation or any person who the Secretary finds to have a material interest which will be affected by information contained therein; (E) in the case of the return of an estate—(i) the administrator, executor, or trustee of such estate, and (ii) any heir at law, next of kin, or beneficiary under the will, of the decedent, but only if the Secretary finds that such heir at law, next of kin, or beneficiary has a material interest which will be affected by information contained therein; and (F) in the case of the return of a trust—(i) the trustee or trustees, jointly or separately, and(ii) any beneficiary of such trust, but only if the Secretary finds that such beneficiary has a material interest which will be affected by information contained therein.

The administrator, executor, or trustee of an estate may receive returns and return information of the estate. Any heir at law, next of kin, or beneficiary who establishes a material interest which will be affected by the return or return information may also receive returns and return information. A material interest is an important interest and is generally, but not always, financial in nature. READ MORE…

TREASURY INSPECTOR GENERAL FOR TAX ADMINISTRATION

The Office of Investigations (OI) initiates investigations to determine if unauthorized disclosure or inspection of tax returns or return information has occurred. 

290.3   Statutory Protections of Confidential Taxpayer Information.   

Congress enacted 26 U.S.C. § 6103 to establish the confidentiality of tax returns and tax return information.  Congress also passed laws establishing criminal penalties and creating civil causes of action for violations of § 6103 to be used to enforce the protections of § 6103. 26 U.S.C. § 7213 makes it a felony for a current or former Federal, State, or other government employee, or a contractor providing tax administration services under 6103(n), willfully to disclose tax returns or tax return information in a manner not authorized by Title 26. 26 U.S.C. § 7213A makes it a misdemeanor for current Federal, State, or other government employees, or a contractor providing services under 26 U.S.C. § 6103(n), willfully to inspect tax returns or tax return information except as authorized by Title 26. 26 U.S.C. § 7431(a)(1) permits a taxpayer to bring a civil action for damages against the United States if a Federal or other non-Federal employee knowingly, or by reason of negligence, inspects or discloses that taxpayer’s return or return information in violation of 26 U.S.C. § 6103.  See Exhibit (400)-290.1.

Does a Debtor owe you money? Do you have a judgment against them? We provide Asset Searches and Related Investigations by a Private Investigator conducted Nationally – We Provide services in Atlanta, Columbus, Savanna, Athens, Augusta, Macon, Sandy Springs, Buckhead, Albany, Georgia Asset Search and Judgment Enforcement Judgment Collection Investigations by a licensed Private Investigator can legally be conducted Nationally: Montgomery Alabama, Juneau Alaska, Little Rock Arkansas, Sacramento California, Denver Colorado, Hartford Connecticut, Dover Delaware, Tallahassee Florida, Atlanta Georgia, Honolulu Hawaii, Boise Idaho, Springfield Illinois, Indiana Indiana, Des Moines Iowa, Topeka Kansas, Frankfort Kentucky, Baton Rouge Louisiana, Augusta Maine, Annapolis Maryland, Boston Massachusetts, Lansing Michigan, St. Paul Minnesota, Jackson Mississippi, Jefferson City Missouri, Helena Montana, Lincoln Nebraska, Carson City Nevada, Concord New Hampshire, Trenton New Jersey, Santa Fe New Mexico, Albany New York, Raleigh North Carolina, Bismarck North Dakota, Columbus Ohio, Oklahoma City Oklahoma, Salem Oregon, Harrisburg Pennsylvania, Providence Rhode Island, Columbia South Carolina, Pierre South Dakota, Nashville Tennessee, Austin Texas, Salt Lake City Utah, Montpelier Vermont, Richmond Virginia, Olympia Washington, Charleston West Virginia, Madison Wisconsin, Cheyenne Wyoming (800) 733-1950 | PRIVATE INVESTIGATOR TAGS: Portland OR Asset Search, Seattle WA Asset Search, New Jersey Asset Search, New York Asset Search,  Las Vegas Asset Search, Phoenix AZ Asset Search, Chicago Illinois Asset Search, San Francisco Private Investigator, San Francisco Asset Search, San Jose Private Investigator, Baltimore MD Asset Search, Philadelphia PA Asset Search, Virginia Beach VA Asset Search,  San Diego Asset Search, Orange County Asset Search,  Judgment Enforcement Texas,  Texas Asset Search,  Private Investigator, Los Angeles Asset Search PI, Los Angeles Private Investigator,