Duty of A-USA to obtain Form 8300 From State Agencies
- Agencies are required to develop safeguard procedures for all tax data they receive and all uses of that data by the agency or the authorized contractor. Agencies and contractors receiving FTI under a single section of the Code may have several separate or independent uses of the data within the agency, involving several functional units.
- Disclosures Under Multiple Code Sections (Federal Agencies) – Some Federal agencies receive FTI from the IRS under the authority of more than one section of the Internal Revenue Code. In these cases, the agency must distinguish between the IRC sections, and provide safeguard procedures for each program or use. The agency may either file separate Safeguard Procedures Reports or consolidate the separate procedures for the various programs or uses into a single SPR.
- Federal, state, and local agencies requesting using Form 8300, Reports of Cash Payments Over $10,000 Used in a Trade or Business, (available information pursuant to IRC §6103(I)(15)) must file a separate SPR for this program. All agencies requesting data under IRC §6103(I)(15) are referred to the Office of Safeguards.
Where IRS/CI and the U.S. Attorney’s Office are among the participants of a multi-agency task force, and there is an investigative need to obtain Form 8300 information, the Assistant U.S. Attorney (AUSA) assigned to the task force is the requestor of information. Safeguards FTI responsibility and authority will therefore be centralized with the AUSA’s office.