In general, the Internal Revenue Code
at 26 U.S.C. 6103 protects the privacy of taxpayer information by,
among other things, prohibiting the disclosure of tax returns and
taxpayer information to unauthorized persons, but under 26 U.S.C.
6103(c), a taxpayer may authorize a representative to receive
otherwise confidential tax information. TTB requires a taxpayer to
file TTB F 5000.19 when the taxpayer wishes to authorize a
representative who does not have a power of attorney to obtain
otherwise confidential information regarding the taxpayer. TTB uses
the information provided on this form to properly identify the
taxpayer's representative and the scope of his/her authority to
obtain confidential information.
US Code:
26
USC 6103 Name of Law: Internal Revenue Code
On behalf of this Federal agency, I certify that
the collection of information encompassed by this request complies
with 5 CFR 1320.9 and the related provisions of 5 CFR
1320.8(b)(3).
The following is a summary of the topics, regarding
the proposed collection of information, that the certification
covers:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a
benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control
number;
If you are unable to certify compliance with any of
these provisions, identify the item by leaving the box unchecked
and explain the reason in the Supporting Statement.