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GN 03320: Tax Return Information

Effective Dates: 09/12/2005 - Present

TN 5 (09-05)

Generally, fees are applicable to disclosures of tax return information for a nonprogram-related purpose. See GN 03311.000 for a discussion of when charging a fee may be applicable to a disclosure. For information about remittance procedures for fees received in FOs, see GN 02403.012, MSOM DMS 003.006, MSOM DMS 003.007, MSOM DMS 004.009.

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GN 03316: Disclosure to Administer SSA Programs and Other Miscellaneous Disclosures
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GN 033: Disclosure/Confidentiality of Information
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GN 03325: Disclosure and Verification of Social Security Numbers (SSN)
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