Internal Revenue Service
Revenue Ruling

TaxLinks.com   sm

 Rev. Rul. 79-64

1979-1 C.B. 390

Section 6103

IRS Headnote

Disclosure of joint return and return information. Furnishing a copy of a joint return and information concerning a proposed adjustment to a taxpayer's spouse during an audit of the joint return is not an unauthorized disclosure under section 6103 of the Code, even if the spouse asserts the return was signed under duress and the return is determined not to be a valid joint return.

Full Text

Rev. Rul. 79-64

Advice has been requested whether disclosure of tax return information is permitted under the circumstances described below.

In 1975 an apparent joint income tax return was filed that was signed by both A and B. During an audit of the return the Internal Revenue Service proposed an adjustment. B requested a copy of the return and other information relating to the proposed adjustment. B also contended that B had signed the return under duress and therefore did not file a joint return for 1975.

For periods prior to January 1, 1977, section 6103(a) of the Internal Revenue Code of 1954 provided that certain tax returns constituted public records, but that inspection was limited to the extent prescribed by rules and regulations.

Section 301.6103(a)-1(c) of the Regulations on Procedure and Administration provides that returns in respect of income tax of an individual shall be open to inspection by the individual for whom the return was made and that joint returns of income tax of a husband and wife shall be open to inspection by either of the individuals for whom the return was made.

The question is whether section 6103 of the Code bars disclosure of the return if it is determined, either by the Service or by the taxpayer, that the return is not a valid return of the taxpayer. Section 301.6103(a)-1(c) of the regulations provides for inspection of a joint return by either of the individuals for whom the return was made, and encompasses all returns filed in the names of the taxpayers identified on the returns. Thus, neither the Code nor the regulations, applicable for periods prior to January 1, 1977, bar disclosure of a return filed in the taxpayers' names to the taxpayers, even though it has been determined that the return is not valid.

The purpose of section 6103 of the Code is to protect the privacy of a taxpayer by limiting disclosure of a taxpayer's returns and related information. A taxpayer, however, may waive this protection. By filing a joint return, a taxpayer waives the right to confidentiality with respect to the taxpayer's spouse who signed the joint return. This is true even when, as in the present case, the spouse requesting disclosure of the return asserts that the return was signed under duress.

Accordingly, the furnishing of a copy of the joint return, and of information concerning the proposed adjustment, to B is not an unauthorized disclosure within the meaning of section 6103 of the Code, as applicable to periods prior to January 1, 1977.

Section 6103 of the Code was amended by the Tax Reform Act of 1976 to provide that a joint return shall, upon written request, be open to inspection by or disclosure to either of the individuals with respect to whom the return has been filed. Thus, the conclusion reached above under prior law is equally applicable under the provisions of section 6103 for periods beginning on or after January 1, 1977.