Department of Justice Participation on the Internal Revenue Service Undercover Review Committee

Department of Justice Participation on the Internal Revenue Service Undercover Review Committee Disclosure o f tax return information to a Department o f Justice attorney serving on the Undercover Review Com mittee o f the Internal Revenue Service is permissible under §6103 o f title 26 of the United States Code as a limited referral for legal advice. October 8, 1996 M e m o r a n d u m O pin io n for the A s s is t a n t A t t o r n e y G e n e r a l T a x D iv is io n This memorandum responds to your request for our legal opinion on what limi­ tations, if any, are imposed by the provisions…