I'm sure this has been asked before, but I can't find any relevant threads.

I have a customer who is requesting copies of CTRs we filed on him over two years ago. It seems the IRS has taken an interest in our friend, and has asked him to provide proof of non-taxable income, relating to the CTRs that were filed. He is now asking for us to provide him with whatever documents will satisfy the IRS. I don't see any prohibition against giving a customer a copy of their own CTR. Am I right in saying that we can do this for him, or do I need to wait for the IRS to make the request?

I dont see any prohibition against releasing but personally I would just give them the dates and amounts and leave it at that instead of releasing internal docs. That info should suffice.

You're right, there have been prior threads on this, but reiterating their content is easier than finding them.

There is no prohibition against giving a customer a copy of a CTR. If the request is contemporaneous with the transaction there is not a lot to discuss. If the request comes later, the mercenaries among our group would charge a research fee.

Before you procede please note to the customer that copies of the CTRs will not satisfy the IRS, particularly as to the source of the income they may represent. The IRS already has copies of the CTRs and its somewhat likely they are the reason they are asking your customer about where some of the money came from.

Thanks guys! I'm giving him only copies of the original transaction. I really don't think the CTR would do him any good anyway.

What the information may provide him is a date or amount cue for the transactions involved, and that may enable him to connect the dots to a non-income transfer, etc. The flip side, of course, is that the information may remind him of income he failed to report to the IRS, and he'll be prepared to offer his mea culpa and start looking for funds to pay his expected increased tax and add-ons.