2022 Standard Federal Tax Reporter (CCH) Rev. Rul. 2022-7, Internal Revenue Service, (Mar. 21, 2022)

Summary

• Revenue Ruling: Standard Federal Tax Reporter (2022), Rev. Rul. 2022-7, (Mar. 21, 2022)

  Rev. Rul. 2022-7, I.R.B. 2022-14, March 21, 2022.

  Government employees: Return information: Disclosure restrictions.-

  [Code Sec. 6103]

  The IRS has issued a guidance stating that government employees who receive returns or return information pursuant to disclosures under Code Sec. 6103(c), are subject to the disclosure restrictions, like all designees who receive returns or return information pursuant to taxpayer consent. Further, government employees who receive returns or return information pursuant to disclosures under Code Sec. 6103(k)(6) or (e), other than Code Sec. 6103(e)(1)(D)(iii) (relating to certain shareholders), are not subject to the disclosure restrictions with regard to the returns or return information received. Rev. Rul. 2004-53, I.R.B. 2004-23, has been modified and superseded.

  Whether Federal, State, and local government officers or employees (government employees) are subject to ...