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Treasury Regulations · 26 CFR

§ 301.9000-2. Considerations in responding to a request or demand for IRS records or information.

In effect eCFR current as of October 15, 2026

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

Cite as 26 CFR § 301.9000-2

At a glance

Read from the text and its source citation. Not part of the regulation.

Status
In the current eCFR
Issued
February 14, 2005 by T.D. 9178
Length
485 words · about 2 min to read
Cross-references
cites 1 Code section and 1 regulation; cited by 0
(a) Situations in which disclosure shall not be authorized. Authorizing officials shall not permit testimony or disclosure of IRS records or information in response to requests or demands if testimony or disclosure of IRS records or information would—
(1) Violate a Federal statute including, but not limited to, sections 6103 or 6105 of the Internal Revenue Code (Code), the Privacy Act of 1974 (5 U.S.C. 552a), or a rule of procedure, such as the grand jury secrecy rule, Fed. R. Crim. P. 6(e);
(2) Violate a specific Federal regulation, including, but not limited to, 31 CFR 103.53;
(3) Reveal classified national security information, unless properly declassified;
(4) Reveal the identity of an informant; or
(5) Reveal investigatory records or information compiled for law enforcement purposes that would permit interference with law enforcement proceedings or would disclose investigative techniques and procedures, the effectiveness of which could thereby be impaired.
(b) Assertion of privileges. Any applicable privilege or protection under law may be asserted in response to a request or demand for testimony or disclosure of IRS records or information, including, but not limited to, the following—
(1) Attorney-client privilege;
(2) Attorney work product doctrine; and
(3) Deliberative process (executive) privilege.
(c) Non-IRS matters. If any person makes a request or demand for IRS records or information in connection with a non-IRS matter, authorizing officials shall take into account the following additional factors in responding to the request or demand—
(1) Whether the requester is a Federal agency, or a state or local government or agency thereof;
(2) Whether the demand was issued by a Federal or state court, administrative agency or other authority;
(3) The potential effect of the case on the administration of the internal revenue laws or any other laws administered by or concerning the IRS;
(4) The importance of the legal issues presented;
(5) Whether the IRS records or information are available from other sources;
(6) The IRS's anticipated commitment of time and anticipated expenditure of funds necessary to comply with the request or demand;
(7) The number of similar requests and their cumulative effect on the expenditure of IRS resources;
(8) Whether the request or demand allows a reasonable time for compliance (generally, at least fifteen business days);
(9) Whether the testimony or disclosure is appropriate under the rules of procedure governing the case or matter in which the request or demand arises;
(10) Whether the request or demand involves expert witness testimony;
(11) Whether the request or demand is for the testimony of an IRS officer, employee or contractor who is without personal knowledge of relevant facts;
(12) Whether the request or demand is for the testimony of a presidential appointee or senior executive and whether the testimony of a lower-level official would suffice;
(13) Whether the procedures in § 301.9000-5 have been followed; and
(14) Any other relevant factors that may be brought to the attention of the authorizing official.

[T.D. 9178, 70 FR 7397, Feb. 14, 2005]

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

Regulations it cites

Amendment history

From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.

  1. Issued by T.D. 9178 (70 FR 7397)

Where it sits in 26 CFR

  1. Subchapter F Procedure and administration
  2. Part 301 Procedure and administration
  3. Subpart ECFR4cc2dbd383b9493 General Rules
  4. Application of Internal Revenue Laws

Nearby sections