What IRS Memorandum CC:EL:DL-100754-97 Actually Addresses
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 […]