Record Example

Term: taxpayer advocate information

Definition: Information related to a taxpayer that a Local Taxpayer Advocate (LTA) has the discretion to withhold from the IRS. This discretion may lead to the LTA declining requests for information from IRS personnel, including in cases of criminal tax investigations or when withholding information benefits the taxpayer but is detrimental to the IRS. The LTA’s discretion does not apply in cases where the LTA suspects the taxpayer is using the Taxpayer Advocate’s office to commit fraud against the government or when the information is sought for litigation purposes.