Accuracy update — reviewed August 7, 2026. The 1997 IRS memorandum does not specifically label fathers as noncustodial parents. Its subject is whether confidential tax information may be disclosed to nongovernmental contractors performing child-support enforcement services.
The memorandum’s purpose
IRS Memorandum CC:EL:DL-100754-97, dated July 3, 1997, interprets Internal Revenue Code § 6103. It concludes that the statutory term “child support enforcement agency” generally refers to public-sector government agencies, while a narrow 1996 amendment allowed certain contractors limited access to tax data for specified functions and subject to safeguards.
The memorandum discusses historical statutory language such as “absent parents,” “deserted families,” and support obligations. That language may reflect the terminology and assumptions of its era, but it is not the same as an IRS finding that all fathers are noncustodial or that mothers are entitled to exclusive parenting authority.
What the document can support
- Congress created a federal-state child-support enforcement program.
- Section 6103 generally protects tax-return information.
- Specified government child-support agencies may receive limited tax information for authorized purposes.
- Private contractors’ access is narrower and depends on statutory authority, agency control, and safeguards.
What it does not prove
The memorandum does not establish bias in a particular case, improper disclosure of a particular person’s data, invalidity of a support order, or a constitutional violation by every IV-D agency. A privacy or disclosure claim requires the actual disclosure record, the recipient’s status, the information disclosed, the statutory authorization, and applicable remedies.
A useful public-record request
Ask for contracts, data-sharing agreements, safeguard procedures, audit findings, disclosure logs available by law, and documents identifying who may access federal tax information. Do not request another person’s protected tax data.
Use the State Citizen Trust Authority Library to research the controlling jurisdiction-specific law.
For record-request and organization tools, see the clearly separate external Fathers Unchained Record Authority Starter Kit.
Educational information only. This article is not legal advice.
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