Taxpayer Advocate Information TAI

NARA's description

CUI Registry · Taxpayer Advocate Information

A local taxpayer advocate (LTA) has the discretion to not disclose to the IRS contact with or information provided by, a taxpayer. Such discretion may result in declinations of requests for information by IRS personnel including cases involving criminal tax investigations or those where the failure to provide information to the IRS would be beneficial to the taxpayer but to the detriment of the IRS. Such discretion does not extend to cases where the LTA believes a taxpayer is using the Taxpayer Advocate’s office to perpetuate fraud on the government or in cases where the information is sought in litigation.

Markings

Category marking

TAI

Banner marking

CUI

Alternative banner, Basic

CUI//TAI

A banner reads CUI for Basic categories and CUI//SP-TAI for Specified ones, followed by any limited dissemination control such as NOFORN. How the marking rule works, verbatim from 32 CFR 2002.20.

Authorities

The law, regulation or Government-wide policy that makes this information CUI, and whether it does so as a Basic or a Specified authority.

Source: https://www.archives.gov/cui/registry/category-detail/taxpayer-advocate-info.