Quote:
Originally Posted by Justsomeone9
SuiteLiving, thanks. That's assuring, if accurate.
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From CCH - see also Form 4506
Standard Federal Tax Reporter (2018),36,894.0264,Inspection of Returns: Disclosure of returns, persons with material interest
Upon written request, disclosure of returns and return information can be made to the following:
the filing taxpayer;
a spouse who filed a joint return;
partners of a partnership;
shareholders of an S corporation;
one-percent shareholders and persons authorized by resolutions of the board of directors or by written request of a principal officer;
the administrator, executor, or trustee of an estate, and the heirs with a material interest that will be affected by the information;
the trustee of a trust and beneficiaries with a material interest;
persons authorized to act on behalf of a dissolved corporation;
a receiver or trustee in bankruptcy; and
the committee, trustee or guardian of the estate of an incompetent taxpayer ( Code Sec. 6103(e)).
Disclosures may also be made to the duly authorized attorney in fact of the person with a material interest making the disclosure request. In addition, ataxpayer's return will be open to inspection by or disclosure to the taxpayer's child (or such child's legal representative) to the extent necessary to comply with the provisions taxing the unearned income of certain children at the parents' marginal rate ( Code Sec. 6103(e)(1)(A)(iii)).
The procedures for providing copies of return and return information are governed by IRS practices described in the Statement of Procedural Rules and on the forms used to request copies or inspection of returns and return information. See Statement of Procedural Rules Sec. 601.702(d), at ¶43,464. Form 4506 is used to request a copy of a tax return and attachments or a transcript of a return.
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