The Intersection of U.S. Federal Tax Law with Collection of International Information – Including other Federal Agencies
For decades, the IRS largely worked in a vacuum, relative to other government agencies.
Changes started in earnest in 2003 after September 11, 2001, when Congress past various anti-terrorism laws. For details of the history and how and when the IRS became responsible for these functions, the IRS Internal 
Revenue Manual has a detailed explanation – Part 4, Chapter 26, Section 5. Bank Secrecy Act History and Law
In April 2003, the IRS became in charge of civil enforcement of foreign account information under Title 31. See IRM, Part 4, Chapter 26, Section 16. Report of Foreign Bank and Financial Accounts (FBAR).
The world has changed dramatically in these past few years and the IRS no longer works in such a vacuum. For a history of foreign bank and Congressional influences, see, How Congressional Hearings (Particularly In the Senate) Drive IRS and Justice Department Behavior
Today there are a host of governmental inter-agency activities along with foreign government exchanges of information; e.g., DHS, Department of State, ICE, USCIS, foreign government exchanges of information under FATCA IGAs, a plethora of federal “intelligence agencies” for “terrorism related requests” as identified in IRM pursuant to IRC Section 6103(i), foreign governments under tax treaty exchanges, among many others.
The law is not even clear as to which agencies qualify as “intelligence agencies” as they are not identified in the statute and many are presumably classified organizations.
- Who is an “intelligence agency” for purposes of the statute?
The following is a list of some of the intelligence agencies that are presumably included in the federal tax statute Section 6103(i)(7):
National |
|
| United States Intelligence Community Director of National Intelligence National Intelligence Council [NIC] National Counterterrorism Center (NCTC) National Counterintelligence Executive [NCIX] |
Official Official Official Official Official |
| Central Intelligence Agency | Official |
| National Security Agency | Official |
| National Reconnaissance Office | Official |
| National Geospatial-Intelligence Agency | Official |
| Defense Intelligence Agency | Official |
| Federal Bureau of Investigation | Official |
| Department of Homeland Security Office of Intelligence and Analysis | Official |
Other Defense Department |
|
| Assistant to the Secretary for Intelligence Oversight | Official |
| Under Secretary of Defense for Intelligence Under Secretary of Defense for Policy |
Official Official |
| Assistant Secretary of Defense for Networks and Information Integration | Official |
| Defense Information Systems Agency | Official |
| Defense Advanced Research Projects Agency | Official |
| Defense Protective Service | Official |
| Defense Security Service | Official |
| US Special Operations Command | Official |
| Army Army Deputy Chief of Staff for Intelligence Intelligence and Security Command |
Official Official Official |
| Navy Office of Naval Intelligence Naval Security Group Command Naval Criminal Investigative Service |
Official Official Official Official |
| Marine Corps | Official |
| Air Force Air Force Technical Applications Center Air Intelligence Agency |
Official Official Official |
Other Federal Agencies |
|
| National Security Council President’s Foreign Intelligence Advisory Board Office of National Drug Control Policy |
Official Official Official |
| Energy Department Office of Intelligence |
Official Official |
| Justice Department Justice Intelligence Coordinating Council OIG – Office of the Inspector General DEA – Drug Enforcement Administration NDIC – National Drug Intelligence Center USNCB – U.S. National Central Bureau |
Official Official Official Official Official Official Official |
| State Department INR – Bureau of Intelligence & Research INL – Bureau for International Narcotics and Law Enforcement Affairs CT – Counterterrorism Office DS – Bureau of Diplomatic Security |
Official Official Official Official Official |
| Treasury Department Office of Intelligence Support Office of the Under Secretary (Enforcement) FINCEN – Financial Crimes Enforcement FLETC – Federal Law Enforcement Training Center |
Official Official Official Official Official |
| National Archives and Records Administration Information Security Oversight Office |
Official Official |
A less secret organization is the Social Security Administration which now increasingly intersect with the work of
the IRS. Also, the Department of State now provides warnings on its Passport applications about tax consequences and requirements of social security numbers (“SSN”s).
See also how in an Application for a U.S. Passport there are now specifically references IRC Section 6039E.
Finally, see also how on the last page (page 28) of currently issued U.S. Passport (“Book“) and paragraph D that explains generally the taxation obligations of citizenship.
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May 26, 2015 at 12:31 am
It would also be good to intersect HUD with the collection of International Information. This would help the US to avoid causing Americans living abroad to be discriminated against due to US policy, or enable Americans abroad who cannot refinance due to US law to receive HUD assistance. But, helping, supporting and defending Americans living abroad has never been the interest of the US government.
May 26, 2015 at 3:15 am
It’s pretty obvious that the info concerning taxes on the passport application and the passport itself is directed at non-resident Americans specifically, yet if they were serious about informing people they’d start enforcing the law that requires USC’s to enter and exit on a U.S. passport.