That is not correct nor does an audit have any bearing
Posted on: May 17, 2017 at 20:15:12 CT
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See 26 U.S.C. ยง 6103(i)(1)(A). Subsection (i)(1) specifically provides that tax return information can be obtained for non-tax criminal investigations:
6103(1) authorizes disclosure by the IRS only to federal officers and employees for their limited use in preparation for specified non-tax criminal proceedings, any investigation which may result in such proceeding, or any federal grand jury proceeding pertaining to such a investigation