Tax Brake with Robert G. Nath, Esq.

In a recent matter, the IRS national office concluded (internally) that the IRS did not violate the anti-disclosure rules when it sends a copy of a tax lien to separated Spouse 2. The lien had the address of Spouse1 as the primary “taxpayer.”

This problem arises in a variety of other situations as well: audit notices, collection notices or application of funds. It also arises in innocent spouse determinations, where written notice is required by law to be given to the “non-innocent” spouse that the other spouse is applying for relief. IN fact, the non-applying spouse has an opportunity to intervene and be heard!

The IRS could be held liable for privacy invasion or worse if it commits violations of the confidentiality statute. Moreover, in divorce situations, the information sent to one spouse about another is often quite valuable. So the agency takes great pains to keep information confidential. But separation and divorce present special problems. If you believe there may be a danger of unauthorized disclosure in your case, you can alert the IRS by calling the main number, 1-800-829-1040, or the Office of Taxpayer Advocate in your area.

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