26 U.S.C. § 6103 : US Code - Section 6103: Confidentiality and disclosure of returns and return information

    (a) General rule
      Returns and return information shall be confidential, and except
    as authorized by this title - 
        (1) no officer or employee of the United States,
        (2) no officer or employee of any State, any local law
      enforcement agency receiving information under subsection
      (i)(7)(A), any local child support enforcement agency, or any
      local agency administering a program listed in subsection
      (l)(7)(D) who has or had access to returns or return information
      under this section or section 6104(c), and
        (3) no other person (or officer or employee thereof) who has or
      had access to returns or return information under subsection
      (e)(1)(D)(iii), paragraph (6), (10), (12), (16), (19), (20), or
      (21) of subsection (l), paragraph (2) or (4)(B) of subsection
      (m), or subsection (n),

    shall disclose any return or return information obtained by him in
    any manner in connection with his service as such an officer or an
    employee or otherwise or under the provisions of this section. For
    purposes of this subsection, the term "officer or employee"
    includes a former officer or employee.
    (b) Definitions
      For purposes of this section - 
      (1) Return
        The term "return" means any tax or information return,
      declaration of estimated tax, or claim for refund required by, or
      provided for or permitted under, the provisions of this title
      which is filed with the Secretary by, on behalf of, or with
      respect to any person, and any amendment or supplement thereto,
      including supporting schedules, attachments, or lists which are
      supplemental to, or part of, the return so filed.
      (2) Return information
        The term "return information" means - 
          (A) a taxpayer's identity, the nature, source, or amount of
        his income, payments, receipts, deductions, exemptions,
        credits, assets, liabilities, net worth, tax liability, tax
        withheld, deficiencies, overassessments, or tax payments,
        whether the taxpayer's return was, is being, or will be
        examined or subject to other investigation or processing, or
        any other data, received by, recorded by, prepared by,
        furnished to, or collected by the Secretary with respect to a
        return or with respect to the determination of the existence,
        or possible existence, of liability (or the amount thereof) of
        any person under this title for any tax, penalty, interest,
        fine, forfeiture, or other imposition, or offense,
          (B) any part of any written determination or any background
        file document relating to such written determination (as such
        terms are defined in section 6110(b)) which is not open to
        public inspection under section 6110,
          (C) any advance pricing agreement entered into by a taxpayer
        and the Secretary and any background information related to
        such agreement or any application for an advance pricing
        agreement, and
          (D) any agreement under section 7121, and any similar
        agreement, and any background information related to such an
        agreement or request for such an agreement,

      but such term does not include data in a form which cannot be
      associated with, or otherwise identify, directly or indirectly, a
      particular taxpayer. Nothing in the preceding sentence, or in any
      other provision of law, shall be construed to require the
      disclosure of standards used or to be used for the selection of
      returns for examination, or data used or to be used for
      determining such standards, if the Secretary determines that such
      disclosure will seriously impair assessment, collection, or
      enforcement under the internal revenue laws.
      (3) Taxpayer return information
        The term "taxpayer return information" means return information
      as defined in paragraph (2) which is filed with, or furnished to,
      the Secretary by or on behalf of the taxpayer to whom such return
      information relates.
      (4) Tax administration
        The term "tax administration" - 
          (A) means - 
            (i) the administration, management, conduct, direction, and
          supervision of the execution and application of the internal
          revenue laws or related statutes (or equivalent laws and
          statutes of a State) and tax conventions to which the United
          States is a party, and
            (ii) the development and formulation of Federal tax policy
          relating to existing or proposed internal revenue laws,
          related statutes, and tax conventions, and

          (B) includes assessment, collection, enforcement, litigation,
        publication, and statistical gathering functions under such
        laws, statutes, or conventions.
      (5) State
        (A) In general
          The term "State" means - 
            (i) any of the 50 States, the District of Columbia, the
          Commonwealth of Puerto Rico, the Virgin Islands, Guam,
          American Samoa, and the Commonwealth of the Northern Mariana
          Islands,
            (ii) for purposes of subsections (a)(2), (b)(4), (d)(1),
          (h)(4), and (p), any municipality - 
              (I) with a population in excess of 250,000 (as determined
            under the most recent decennial United States census data
            available),
              (II) which imposes a tax on income or wages, and
              (III) with which the Secretary (in his sole discretion)
            has entered into an agreement regarding disclosure, and

            (iii) for purposes of subsections (a)(2), (b)(4), (d)(1),
          (h)(4), and (p), any governmental entity - 
              (I) which is formed and operated by a qualified group of
            municipalities, and
              (II) with which the Secretary (in his sole discretion)
            has entered into an agreement regarding disclosure.
        (B) Regional income tax agencies
          For purposes of subparagraph (A)(iii) - 
          (i) Qualified group of municipalities
            The term "qualified group of municipalities" means, with
          respect to any governmental entity, 2 or more municipalities -
           
              (I) each of which imposes a tax on income or wages,
              (II) each of which, under the authority of a State
            statute, administers the laws relating to the imposition of
            such taxes through such entity, and
              (III) which collectively have a population in excess of
            250,000 (as determined under the most recent decennial
            United States census data available).
          (ii) References to State law, etc.
            For purposes of applying subparagraph (A)(iii) to the
          subsections referred to in such subparagraph, any reference
          in such subsections to State law, proceedings, or tax returns
          shall be treated as references to the law, proceedings, or
          tax returns, as the case may be, of the municipalities which
          form and operate the governmental entity referred to in such
          subparagraph.
          (iii) Disclosure to contractors and other agents
            Notwithstanding any other provision of this section, no
          return or return information shall be disclosed to any
          contractor or other agent of a governmental entity referred
          to in subparagraph (A)(iii) unless such entity, to the
          satisfaction of the Secretary - 
              (I) has requirements in effect which require each such
            contractor or other agent which would have access to
            returns or return information to provide safeguards (within
            the meaning of subsection (p)(4)) to protect the
            confidentiality of such returns or return information,
              (II) agrees to conduct an on-site review every 3 years
            (or a mid-point review in the case of contracts or
            agreements of less than 3 years in duration) of each
            contractor or other agent to determine compliance with such
            requirements,
              (III) submits the findings of the most recent review
            conducted under subclause (II) to the Secretary as part of
            the report required by subsection (p)(4)(E), and
              (IV) certifies to the Secretary for the most recent
            annual period that such contractor or other agent is in
            compliance with all such requirements.

        The certification required by subclause (IV) shall include the
        name and address of each contractor and other agent, a
        description of the contract or agreement with such contractor
        or other agent, and the duration of such contract or agreement.
        The requirements of this clause shall not apply to disclosures
        pursuant to subsection (n) for purposes of Federal tax
        administration and a rule similar to the rule of subsection
        (p)(8)(B) shall apply for purposes of this clause.
      (6) Taxpayer identity
        The term "taxpayer identity" means the name of a person with
      respect to whom a return is filed, his mailing address, his
      taxpayer identifying number (as described in section 6109), or a
      combination thereof.
      (7) Inspection
        The terms "inspected" and "inspection" mean any examination of
      a return or return information.
      (8) Disclosure
        The term "disclosure" means the making known to any person in
      any manner whatever a return or return information.
      (9) Federal agency
        The term "Federal agency" means an agency within the meaning of
      section 551(1) of title 5, United States Code.
      (10) Chief executive officer
        The term "chief executive officer" means, with respect to any
      municipality, any elected official and the chief official (even
      if not elected) of such municipality.
      (11) Terrorist incident, threat, or activity
        The term "terrorist incident, threat, or activity" means an
      incident, threat, or activity involving an act of domestic
      terrorism (as defined in section 2331(5) of title 18, United
      States Code) or international terrorism (as defined in section
      2331(1) of such title).
    (c) Disclosure of returns and return information to designee of
      taxpayer
      The Secretary may, subject to such requirements and conditions as
    he may prescribe by regulations, disclose the return of any
    taxpayer, or return information with respect to such taxpayer, to
    such person or persons as the taxpayer may designate in a request
    for or consent to such disclosure, or to any other person at the
    taxpayer's request to the extent necessary to comply with a request
    for information or assistance made by the taxpayer to such other
    person. However, return information shall not be disclosed to such
    person or persons if the Secretary determines that such disclosure
    would seriously impair Federal tax administration.
    (d) Disclosure to State tax officials and State and local law
      enforcement agencies
      (1) In general
        Returns and return information with respect to taxes imposed by
      chapters 1, 2, 6, 11, 12, 21, 23, 24, 31, 32, 44, 51, and 52 and
      subchapter D of chapter 36 shall be open to inspection by, or
      disclosure to, any State agency, body, or commission, or its
      legal representative, which is charged under the laws of such
      State with responsibility for the administration of State tax
      laws for the purpose of, and only to the extent necessary in, the
      administration of such laws, including any procedures with
      respect to locating any person who may be entitled to a refund.
      Such inspection shall be permitted, or such disclosure made, only
      upon written request by the head of such agency, body, or
      commission, and only to the representatives of such agency, body,
      or commission designated in such written request as the
      individuals who are to inspect or to receive the returns or
      return information on behalf of such agency, body, or commission.
      Such representatives shall not include any individual who is the
      chief executive officer of such State or who is neither an
      employee or legal representative of such agency, body, or
      commission nor a person described in subsection (n). However,
      such return information shall not be disclosed to the extent that
      the Secretary determines that such disclosure would identify a
      confidential informant or seriously impair any civil or criminal
      tax investigation.
      (2) Disclosure to State audit agencies
        (A) In general
          Any returns or return information obtained under paragraph
        (1) by any State agency, body, or commission may be open to
        inspection by, or disclosure to, officers and employees of the
        State audit agency for the purpose of, and only to the extent
        necessary in, making an audit of the State agency, body, or
        commission referred to in paragraph (1).
        (B) State audit agency
          For purposes of subparagraph (A), the term "State audit
        agency" means any State agency, body, or commission which is
        charged under the laws of the State with the responsibility of
        auditing State revenues and programs.
      (3) Exception for reimbursement under section 7624
        Nothing in this section shall be construed to prevent the
      Secretary from disclosing to any State or local law enforcement
      agency which may receive a payment under section 7624 the amount
      of the recovered taxes with respect to which such a payment may
      be made.
      (4) Availability and use of death information
        (A) In general
          No returns or return information may be disclosed under
        paragraph (1) to any agency, body, or commission of any State
        (or any legal representative thereof) during any period during
        which a contract meeting the requirements of subparagraph (B)
        is not in effect between such State and the Secretary of Health
        and Human Services.
        (B) Contractual requirements
          A contract meets the requirements of this subparagraph if - 
            (i) such contract requires the State to furnish the
          Secretary of Health and Human Services information concerning
          individuals with respect to whom death certificates (or
          equivalent documents maintained by the State or any
          subdivision thereof) have been officially filed with it, and
            (ii) such contract does not include any restriction on the
          use of information obtained by such Secretary pursuant to
          such contract, except that such contract may provide that
          such information is only to be used by the Secretary (or any
          other Federal agency) for purposes of ensuring that Federal
          benefits or other payments are not erroneously paid to
          deceased individuals.

        Any information obtained by the Secretary of Health and Human
        Services under such a contract shall be exempt from disclosure
        under section 552 of title 5, United States Code, and from the
        requirements of section 552a of such title 5.
        (C) Special exception
          The provisions of subparagraph (A) shall not apply to any
        State which on July 1, 1993, was not, pursuant to a contract,
        furnishing the Secretary of Health and Human Services
        information concerning individuals with respect to whom death
        certificates (or equivalent documents maintained by the State
        or any subdivision thereof) have been officially filed with it.
      (5) Disclosure for combined employment tax reporting
        (A) In general
          The Secretary may disclose taxpayer identity information and
        signatures to any agency, body, or commission of any State for
        the purpose of carrying out with such agency, body, or
        commission a combined Federal and State employment tax
        reporting program approved by the Secretary. Subsections (a)(2)
        and (p)(4) and sections 7213 and 7213A shall not apply with
        respect to disclosures or inspections made pursuant to this
        paragraph.
        (B) Termination
          The Secretary may not make any disclosure under this
        paragraph after December 31, 2007.
      (6) Limitation on disclosure regarding regional income tax
        agencies treated as States
        For purposes of paragraph (1), inspection by or disclosure to
      an entity described in subsection (b)(5)(A)(iii) shall be for the
      purpose of, and only to the extent necessary in, the
      administration of the laws of the member municipalities in such
      entity relating to the imposition of a tax on income or wages.
      Such entity may not redisclose any return or return information
      received pursuant to paragraph (1) to any such member
      municipality.
    (e) Disclosure to persons having material interest
      (1) In general
        The return of a person shall, upon written request, be open to
      inspection by or disclosure to - 
          (A) in the case of the return of an individual - 
            (i) that individual,
            (ii) the spouse of that individual if the individual and
          such spouse have signified their consent to consider a gift
          reported on such return as made one-half by him and one-half
          by the spouse pursuant to the provisions of section 2513; or
            (iii) the child of that individual (or such child's legal
          representative) to the extent necessary to comply with the
          provisions of section 1(g);

          (B) in the case of an income tax return filed jointly, either
        of the individuals with respect to whom the return is filed;
          (C) in the case of the return of a partnership, any person
        who was a member of such partnership during any part of the
        period covered by the return;
          (D) in the case of the return of a corporation or a
        subsidiary thereof - 
            (i) any person designated by resolution of its board of
          directors or other similar governing body,
            (ii) any officer or employee of such corporation upon
          written request signed by any principal officer and attested
          to by the secretary or other officer,
            (iii) any bona fide shareholder of record owning 1 percent
          or more of the outstanding stock of such corporation,
            (iv) if the corporation was an S corporation, any person
          who was a shareholder during any part of the period covered
          by such return during which an election under section 1362(a)
          was in effect, or
            (v) if the corporation has been dissolved, any person
          authorized by applicable State law to act for the corporation
          or any person who the Secretary finds to have a material
          interest which will be affected by information contained
          therein;

          (E) in the case of the return of an estate - 
            (i) the administrator, executor, or trustee of such estate,
          and
            (ii) any heir at law, next of kin, or beneficiary under the
          will, of the decedent, but only if the Secretary finds that
          such heir at law, next of kin, or beneficiary has a material
          interest which will be affected by information contained
          therein; and

          (F) in the case of the return of a trust - 
            (i) the trustee or trustees, jointly or separately, and
            (ii) any beneficiary of such trust, but only if the
          Secretary finds that such beneficiary has a material interest
          which will be affected by information contained therein.
      (2) Incompetency
        If an individual described in paragraph (1) is legally
      incompetent, the applicable return shall, upon written request,
      be open to inspection by or disclosure to the committee, trustee,
      or guardian of his estate.
      (3) Deceased individuals
        The return of a decedent shall, upon written request, be open
      to inspection by or disclosure to - 
          (A) the administrator, executor, or trustee of his estate,
        and
          (B) any heir at law, next of kin, or beneficiary under the
        will, of such decedent, or a donee of property, but only if the
        Secretary finds that such heir at law, next of kin,
        beneficiary, or donee has a material interest which will be
        affected by information contained therein.
      (4) Title 11 cases and receivership proceedings
        If - 
          (A) there is a trustee in a title 11 case in which the debtor
        is the person with respect to whom the return is filed, or
          (B) substantially all of the property of the person with
        respect to whom the return is filed is in the hands of a
        receiver,

      such return or returns for prior years of such person shall, upon
      written request, be open to inspection by or disclosure to such
      trustee or receiver, but only if the Secretary finds that such
      trustee or receiver, in his fiduciary capacity, has a material
      interest which will be affected by information contained therein.
      (5) Individual's title 11 case
        (A) In general
          In any case to which section 1398 applies (determined without
        regard to section 1398(b)(1)), any return of the debtor for the
        taxable year in which the case commenced or any preceding
        taxable year shall, upon written request, be open to inspection
        by or disclosure to the trustee in such case.
        (B) Return of estate available to debtor
          Any return of an estate in a case to which section 1398
        applies shall, upon written request, be open to inspection by
        or disclosure to the debtor in such case.
        (C) Special rule for involuntary cases
          In an involuntary case, no disclosure shall be made under
        subparagraph (A) until the order for relief has been entered by
        the court having jurisdiction of such case unless such court
        finds that such disclosure is appropriate for purposes of
        determining whether an order for relief should be entered.
      (6) Attorney in fact
        Any return to which this subsection applies shall, upon written
      request, also be open to inspection by or disclosure to the
      attorney in fact duly authorized in writing by any of the persons
      described in paragraph (1), (2), (3), (4), (5), (8), or (9) to
      inspect the return or receive the information on his behalf,
      subject to the conditions provided in such paragraphs.
      (7) Return information
        Return information with respect to any taxpayer may be open to
      inspection by or disclosure to any person authorized by this
      subsection to inspect any return of such taxpayer if the
      Secretary determines that such disclosure would not seriously
      impair Federal tax administration.
      (8) Disclosure of collection activities with respect to joint
        return
        If any deficiency of tax with respect to a joint return is
      assessed and the individuals filing such return are no longer
      married or no longer reside in the same household, upon request
      in writing by either of such individuals, the Secretary shall
      disclose in writing to the individual making the request whether
      the Secretary has attempted to collect such deficiency from such
      other individual, the general nature of such collection
      activities, and the amount collected. The preceding sentence
      shall not apply to any deficiency which may not be collected by
      reason of section 6502.
      (9) Disclosure of certain information where more than 1 person
        subject to penalty under section 6672
        If the Secretary determines that a person is liable for a
      penalty under section 6672(a) with respect to any failure, upon
      request in writing of such person, the Secretary shall disclose
      in writing to such person - 
          (A) the name of any other person whom the Secretary has
        determined to be liable for such penalty with respect to such
        failure, and
          (B) whether the Secretary has attempted to collect such
        penalty from such other person, the general nature of such
        collection activities, and the amount collected.
      (10) Limitation on certain disclosures under this subsection
        In the case of an inspection or disclosure under this
      subsection relating to the return of a partnership, S
      corporation, trust, or an estate, the information inspected or
      disclosed shall not include any supporting schedule, attachment,
      or list which includes the taxpayer identity information of a
      person other than the entity making the return or the person
      conducting the inspection or to whom the disclosure is made.
    (f) Disclosure to Committees of Congress
      (1) Committee on Ways and Means, Committee on Finance, and Joint
        Committee on Taxation
        Upon written request from the chairman of the Committee on Ways
      and Means of the House of Representatives, the chairman of the
      Committee on Finance of the Senate, or the chairman of the Joint
      Committee on Taxation, the Secretary shall furnish such committee
      with any return or return information specified in such request,
      except that any return or return information which can be
      associated with, or otherwise identify, directly or indirectly, a
      particular taxpayer shall be furnished to such committee only
      when sitting in closed executive session unless such taxpayer
      otherwise consents in writing to such disclosure.
      (2) Chief of Staff of Joint Committee on Taxation
        Upon written request by the Chief of Staff of the Joint
      Committee on Taxation, the Secretary shall furnish him with any
      return or return information specified in such request. Such
      Chief of Staff may submit such return or return information to
      any committee described in paragraph (1), except that any return
      or return information which can be associated with, or otherwise
      identify, directly or indirectly, a particular taxpayer shall be
      furnished to such committee only when sitting in closed executive
      session unless such taxpayer otherwise consents in writing to
      such disclosure.
      (3) Other committees
        Pursuant to an action by, and upon written request by the
      chairman of, a committee of the Senate or the House of
      Representatives (other than a committee specified in paragraph
      (1)) specially authorized to inspect any return or return
      information by a resolution of the Senate or the House of
      Representatives or, in the case of a joint committee (other than
      the joint committee specified in paragraph (1)) by concurrent
      resolution, the Secretary shall furnish such committee, or a duly
      authorized and designated subcommittee thereof, sitting in closed
      executive session, with any return or return information which
      such resolution authorizes the committee or subcommittee to
      inspect. Any resolution described in this paragraph shall specify
      the purpose for which the return or return information is to be
      furnished and that such information cannot reasonably be obtained
      from any other source.
      (4) Agents of committees and submission of information to Senate
        or House of Representatives
        (A) Committees described in paragraph (1)
          Any committee described in paragraph (1) or the Chief of
        Staff of the Joint Committee on Taxation shall have the
        authority, acting directly, or by or through such examiners or
        agents as the chairman of such committee or such chief of staff
        may designate or appoint, to inspect returns and return
        information at such time and in such manner as may be
        determined by such chairman or chief of staff. Any return or
        return information obtained by or on behalf of such committee
        pursuant to the provisions of this subsection may be submitted
        by the committee to the Senate or the House of Representatives,
        or to both. The Joint Committee on Taxation may also submit
        such return or return information to any other committee
        described in paragraph (1), except that any return or return
        information which can be associated with, or otherwise
        identify, directly or indirectly, a particular taxpayer shall
        be furnished to such committee only when sitting in closed
        executive session unless such taxpayer otherwise consents in
        writing to such disclosure.
        (B) Other committees
          Any committee or subcommittee described in paragraph (3)
        shall have the right, acting directly, or by or through no more
        than four examiners or agents, designated or appointed in
        writing in equal numbers by the chairman and ranking minority
        member of such committee or subcommittee, to inspect returns
        and return information at such time and in such manner as may
        be determined by such chairman and ranking minority member. Any
        return or return information obtained by or on behalf of such
        committee or subcommittee pursuant to the provisions of this
        subsection may be submitted by the committee to the Senate or
        the House of Representatives, or to both, except that any
        return or return information which can be associated with, or
        otherwise identify, directly or indirectly, a particular
        taxpayer, shall be furnished to the Senate or the House of
        Representatives only when sitting in closed executive session
        unless such taxpayer otherwise consents in writing to such
        disclosure.
      (5) Disclosure by whistleblower
        Any person who otherwise has or had access to any return or
      return information under this section may disclose such return or
      return information to a committee referred to in paragraph (1) or
      any individual authorized to receive or inspect information under
      paragraph (4)(A) if such person believes such return or return
      information may relate to possible misconduct, maladministration,
      or taxpayer abuse.
    (g) Disclosure to President and certain other persons
      (1) In general
        Upon written request by the President, signed by him
      personally, the Secretary shall furnish to the President, or to
      such employee or employees of the White House Office as the
      President may designate by name in such request, a return or
      return information with respect to any taxpayer named in such
      request. Any such request shall state - 
          (A) the name and address of the taxpayer whose return or
        return information is to be disclosed,
          (B) the kind of return or return information which is to be
        disclosed,
          (C) the taxable period or periods covered by such return or
        return information, and
          (D) the specific reason why the inspection or disclosure is
        requested.
      (2) Disclosure of return information as to Presidential
        appointees and certain other Federal Government appointees
        The Secretary may disclose to a duly authorized representative
      of the Executive Office of the President or to the head of any
      Federal agency, upon written request by the President or head of
      such agency, or to the Federal Bureau of Investigation on behalf
      of and upon written request by the President or such head, return
      information with respect to an individual who is designated as
      being under consideration for appointment to a position in the
      executive or judicial branch of the Federal Government. Such
      return information shall be limited to whether such individual - 
          (A) has filed returns with respect to the taxes imposed under
        chapter 1 for not more than the immediately preceding 3 years;
          (B) has failed to pay any tax within 10 days after notice and
        demand, or has been assessed any penalty under this title for
        negligence, in the current year or immediately preceding 3
        years;
          (C) has been or is under investigation for possible criminal
        offenses under the internal revenue laws and the results of any
        such investigation; or
          (D) has been assessed any civil penalty under this title for
        fraud.

      Within 3 days of the receipt of any request for any return
      information with respect to any individual under this paragraph,
      the Secretary shall notify such individual in writing that such
      information has been requested under the provisions of this
      paragraph.
      (3) Restriction on disclosure
        The employees to whom returns and return information are
      disclosed under this subsection shall not disclose such returns
      and return information to any other person except the President
      or the head of such agency without the personal written direction
      of the President or the head of such agency.
      (4) Restriction on disclosure to certain employees
        Disclosure of returns and return information under this
      subsection shall not be made to any employee whose annual rate of
      basic pay is less than the annual rate of basic pay specified for
      positions subject to section 5316 of title 5, United States Code.
      (5) Reporting requirements
        Within 30 days after the close of each calendar quarter, the
      President and the head of any agency requesting returns and
      return information under this subsection shall each file a report
      with the Joint Committee on Taxation setting forth the taxpayers
      with respect to whom such requests were made during such quarter
      under this subsection, the returns or return information
      involved, and the reasons for such requests. The President shall
      not be required to report on any request for returns and return
      information pertaining to an individual who was an officer or
      employee of the executive branch of the Federal Government at the
      time such request was made. Reports filed pursuant to this
      paragraph shall not be disclosed unless the Joint Committee on
      Taxation determines that disclosure thereof (including
      identifying details) would be in the national interest. Such
      reports shall be maintained by the Joint Committee on Taxation
      for a period not exceeding 2 years unless, within such period,
      the Joint Committee on Taxation determines that a disclosure to
      the Congress is necessary.
    (h) Disclosure to certain Federal officers and employees for
      purposes of tax administration, etc.
      (1) Department of the Treasury
        Returns and return information shall, without written request,
      be open to inspection by or disclosure to officers and employees
      of the Department of the Treasury whose official duties require
      such inspection or disclosure for tax administration purposes.
      (2) Department of Justice
        In a matter involving tax administration, a return or return
      information shall be open to inspection by or disclosure to
      officers and employees of the Department of Justice (including
      United States attorneys) personally and directly engaged in, and
      solely for their use in, any proceeding before a Federal grand
      jury or preparation for any proceeding (or investigation which
      may result in such a proceeding) before a Federal grand jury or
      any Federal or State court, but only if - 
          (A) the taxpayer is or may be a party to the proceeding, or
        the proceeding arose out of, or in connection with, determining
        the taxpayer's civil or criminal liability, or the collection
        of such civil liability in respect of any tax imposed under
        this title;
          (B) the treatment of an item reflected on such return is or
        may be related to the resolution of an issue in the proceeding
        or investigation; or
          (C) such return or return information relates or may relate
        to a transactional relationship between a person who is or may
        be a party to the proceeding and the taxpayer which affects, or
        may affect, the resolution of an issue in such proceeding or
        investigation.
      (3) Form of request
        In any case in which the Secretary is authorized to disclose a
      return or return information to the Department of Justice
      pursuant to the provisions of this subsection - 
          (A) if the Secretary has referred the case to the Department
        of Justice, or if the proceeding is authorized by subchapter B
        of chapter 76, the Secretary may make such disclosure on his
        own motion, or
          (B) if the Secretary receives a written request from the
        Attorney General, the Deputy Attorney General, or an Assistant
        Attorney General for a return of, or return information
        relating to, a person named in such request and setting forth
        the need for the disclosure, the Secretary shall disclose
        return or return the information so requested.
      (4) Disclosure in judicial and administrative tax proceedings
        A return or return information may be disclosed in a Federal or
      State judicial or administrative proceeding pertaining to tax
      administration, but only - 
          (A) if the taxpayer is a party to the proceeding, or the
        proceeding arose out of, or in connection with, determining the
        taxpayer's civil or criminal liability, or the collection of
        such civil liability, in respect of any tax imposed under this
        title;
          (B) if the treatment of an item reflected on such return is
        directly related to the resolution of an issue in the
        proceeding;
          (C) if such return or return information directly relates to
        a transactional relationship between a person who is a party to
        the proceeding and the taxpayer which directly affects the
        resolution of an issue in the proceeding; or
          (D) to the extent required by order of a court pursuant to
        section 3500 of title 18, United States Code, or rule 16 of the
        Federal Rules of Criminal Procedure, such court being
        authorized in the issuance of such order to give due
        consideration to congressional policy favoring the
        confidentiality of returns and return information as set forth
        in this title.

      However, such return or return information shall not be disclosed
      as provided in subparagraph (A), (B), or (C) if the Secretary
      determines that such disclosure would identify a confidential
      informant or seriously impair a civil or criminal tax
      investigation.
      (5) Withholding of tax from social security benefits
        Upon written request of the payor agency, the Secretary may
      disclose available return information from the master files of
      the Internal Revenue Service with respect to the address and
      status of an individual as a nonresident alien or as a citizen or
      resident of the United States to the Social Security
      Administration or the Railroad Retirement Board (whichever is
      appropriate) for purposes of carrying out its responsibilities
      for withholding tax under section 1441 from social security
      benefits (as defined in section 86(d)).
      (6) Internal Revenue Service Oversight Board
        (A) In general
          Notwithstanding paragraph (1), and except as provided in
        subparagraph (B), no return or return information may be
        disclosed to any member of the Oversight Board described in
        subparagraph (A) or (D) of section 7802(b)(1) or to any
        employee or detailee of such Board by reason of their service
        with the Board. Any request for information not permitted to be
        disclosed under the preceding sentence, and any contact
        relating to a specific taxpayer, made by any such individual to
        an officer or employee of the Internal Revenue Service shall be
        reported by such officer or employee to the Secretary, the
        Treasury Inspector General for Tax Administration, and the
        Joint Committee on Taxation.
        (B) Exception for reports to the Board
          If - 
            (i) the Commissioner or the Treasury Inspector General for
          Tax Administration prepares any report or other matter for
          the Oversight Board in order to assist the Board in carrying
          out its duties; and
            (ii) the Commissioner or such Inspector General determines
          it is necessary to include any return or return information
          in such report or other matter to enable the Board to carry
          out such duties,

        such return or return information (other than information
        regarding taxpayer identity) may be disclosed to members,
        employees, or detailees of the Board solely for the purpose of
        carrying out such duties.
    (i) Disclosure to Federal officers or employees for administration
      of Federal laws not relating to tax administration
      (1) Disclosure of returns and return information for use in
        criminal investigations
        (A) In general
          Except as provided in paragraph (6), any return or return
        information with respect to any specified taxable period or
        periods shall, pursuant to and upon the grant of an ex parte
        order by a Federal district court judge or magistrate judge
        under subparagraph (B), be open (but only to the extent
        necessary as provided in such order) to inspection by, or
        disclosure to, officers and employees of any Federal agency who
        are personally and directly engaged in - 
            (i) preparation for any judicial or administrative
          proceeding pertaining to the enforcement of a specifically
          designated Federal criminal statute (not involving tax
          administration) to which the United States or such agency is
          or may be a party,
            (ii) any investigation which may result in such a
          proceeding, or
            (iii) any Federal grand jury proceeding pertaining to
          enforcement of such a criminal statute to which the United
          States or such agency is or may be a party,

        solely for the use of such officers and employees in such
        preparation, investigation, or grand jury proceeding.
        (B) Application for order
          The Attorney General, the Deputy Attorney General, the
        Associate Attorney General, any Assistant Attorney General, any
        United States attorney, any special prosecutor appointed under
        section 593 of title 28, United States Code, or any attorney in
        charge of a criminal division organized crime strike force
        established pursuant to section 510 of title 28, United States
        Code, may authorize an application to a Federal district court
        judge or magistrate judge for the order referred to in
        subparagraph (A). Upon such application, such judge or
        magistrate judge may grant such order if he determines on the
        basis of the facts submitted by the applicant that - 
            (i) there is reasonable cause to believe, based upon
          information believed to be reliable, that a specific criminal
          act has been committed,
            (ii) there is reasonable cause to believe that the return
          or return information is or may be relevant to a matter
          relating to the commission of such act, and
            (iii) the return or return information is sought
          exclusively for use in a Federal criminal investigation or
          proceeding concerning such act, and the information sought to
          be disclosed cannot reasonably be obtained, under the
          circumstances, from another source.
      (2) Disclosure of return information other than taxpayer return
        information for use in criminal investigations
        (A) In general
          Except as provided in paragraph (6), upon receipt by the
        Secretary of a request which meets the requirements of
        subparagraph (B) from the head of any Federal agency or the
        Inspector General thereof, or, in the case of the Department of
        Justice, the Attorney General, the Deputy Attorney General, the
        Associate Attorney General, any Assistant Attorney General, the
        Director of the Federal Bureau of Investigation, the
        Administrator of the Drug Enforcement Administration, any
        United States attorney, any special prosecutor appointed under
        section 593 of title 28, United States Code, or any attorney in
        charge of a criminal division organized crime strike force
        established pursuant to section 510 of title 28, United States
        Code, the Secretary shall disclose return information (other
        than taxpayer return information) to officers and employees of
        such agency who are personally and directly engaged in - 
            (i) preparation for any judicial or administrative
          proceeding described in paragraph (1)(A)(i),
            (ii) any investigation which may result in such a
          proceeding, or
            (iii) any grand jury proceeding described in paragraph
          (1)(A)(iii),

        solely for the use of such officers and employees in such
        preparation, investigation, or grand jury proceeding.
        (B) Requirements
          A request meets the requirements of this subparagraph if the
        request is in writing and sets forth - 
            (i) the name and address of the taxpayer with respect to
          whom the requested return information relates;
            (ii) the taxable period or periods to which such return
          information relates;
            (iii) the statutory authority under which the proceeding or
          investigation described in subparagraph (A) is being
          conducted; and
            (iv) the specific reason or reasons why such disclosure is,
          or may be, relevant to such proceeding or investigation.
        (C) Taxpayer identity
          For purposes of this paragraph, a taxpayer's identity shall
        not be treated as taxpayer return information.
      (3) Disclosure of return information to apprise appropriate
        officials of criminal or terrorist activities or emergency
        circumstances
        (A) Possible violations of Federal criminal law
          (i) In general
            Except as provided in paragraph (6), the Secretary may
          disclose in writing return information (other than taxpayer
          return information) which may constitute evidence of a
          violation of any Federal criminal law (not involving tax
          administration) to the extent necessary to apprise the head
          of the appropriate Federal agency charged with the
          responsibility of enforcing such law. The head of such agency
          may disclose such return information to officers and
          employees of such agency to the extent necessary to enforce
          such law.
          (ii) Taxpayer identity
            If there is return information (other than taxpayer return
          information) which may constitute evidence of a violation by
          any taxpayer of any Federal criminal law (not involving tax
          administration), such taxpayer's identity may also be
          disclosed under clause (i).
        (B) Emergency circumstances
          (i) Danger of death or physical injury
            Under circumstances involving an imminent danger of death
          or physical injury to any individual, the Secretary may
          disclose return information to the extent necessary to
          apprise appropriate officers or employees of any Federal or
          State law enforcement agency of such circumstances.
          (ii) Flight from Federal prosecution
            Under circumstances involving the imminent flight of any
          individual from Federal prosecution, the Secretary may
          disclose return information to the extent necessary to
          apprise appropriate officers or employees of any Federal law
          enforcement agency of such circumstances.
        (C) Terrorist activities, etc.
          (i) In general
            Except as provided in paragraph (6), the Secretary may
          disclose in writing return information (other than taxpayer
          return information) that may be related to a terrorist
          incident, threat, or activity to the extent necessary to
          apprise the head of the appropriate Federal law enforcement
          agency responsible for investigating or responding to such
          terrorist incident, threat, or activity. The head of the
          agency may disclose such return information to officers and
          employees of such agency to the extent necessary to
          investigate or respond to such terrorist incident, threat, or
          activity.
          (ii) Disclosure to the Department of Justice
            Returns and taxpayer return information may also be
          disclosed to the Attorney General under clause (i) to the
          extent necessary for, and solely for use in preparing, an
          application under paragraph (7)(D).
          (iii) Taxpayer identity
            For purposes of this subparagraph, a taxpayer's identity
          shall not be treated as taxpayer return information.
      (4) Use of certain disclosed returns and return information in
        judicial or administrative proceedings
        (A) Returns and taxpayer return information
          Except as provided in subparagraph (C), any return or
        taxpayer return information obtained under paragraph (1) or
        (7)(C) may be disclosed in any judicial or administrative
        proceeding pertaining to enforcement of a specifically
        designated Federal criminal statute or related civil forfeiture
        (not involving tax administration) to which the United States
        or a Federal agency is a party - 
            (i) if the court finds that such return or taxpayer return
          information is probative of a matter in issue relevant in
          establishing the commission of a crime or the guilt or
          liability of a party, or
            (ii) to the extent required by order of the court pursuant
          to section 3500 of title 18, United States Code, or rule 16
          of the Federal Rules of Criminal Procedure.
        (B) Return information (other than taxpayer return information)
          Except as provided in subparagraph (C), any return
        information (other than taxpayer return information) obtained
        under paragraph (1), (2), (3)(A) or (C), or (7) may be
        disclosed in any judicial or administrative proceeding
        pertaining to enforcement of a specifically designated Federal
        criminal statute or related civil forfeiture (not involving tax
        administration) to which the United States or a Federal agency
        is a party.
        (C) Confidential informant; impairment of investigations
          No return or return information shall be admitted into
        evidence under subparagraph (A)(i) or (B) if the Secretary
        determines and notifies the Attorney General or his delegate or
        the head of the Federal agency that such admission would
        identify a confidential informant or seriously impair a civil
        or criminal tax investigation.
        (D) Consideration of confidentiality policy
          In ruling upon the admissibility of returns or return
        information, and in the issuance of an order under subparagraph
        (A)(ii), the court shall give due consideration to
        congressional policy favoring the confidentiality of returns
        and return information as set forth in this title.
        (E) Reversible error
          The admission into evidence of any return or return
        information contrary to the provisions of this paragraph shall
        not, as such, constitute reversible error upon appeal of a
        judgment in the proceeding.
      (5) Disclosure to locate fugitives from justice
        (A) In general
          Except as provided in paragraph (6), the return of an
        individual or return information with respect to such
        individual shall, pursuant to and upon the grant of an ex parte
        order by a Federal district court judge or magistrate judge
        under subparagraph (B), be open (but only to the extent
        necessary as provided in such order) to inspection by, or
        disclosure to, officers and employees of any Federal agency
        exclusively for use in locating such individual.
        (B) Application for order
          Any person described in paragraph (1)(B) may authorize an
        application to a Federal district court judge or magistrate
        judge for an order referred to in subparagraph (A). Upon such
        application, such judge or magistrate judge may grant such
        order if he determines on the basis of the facts submitted by
        the applicant that - 
            (i) a Federal arrest warrant relating to the commission of
          a Federal felony offense has been issued for an individual
          who is a fugitive from justice,
            (ii) the return of such individual or return information
          with respect to such individual is sought exclusively for use
          in locating such individual, and
            (iii) there is reasonable cause to believe that such return
          or return information may be relevant in determining the
          location of such individual.
      (6) Confidential informants; impairment of investigations
        The Secretary shall not disclose any return or return
      information under paragraph (1), (2), (3)(A) or (C), (5), (7), or
      (8) if the Secretary determines (and, in the case of a request
      for disclosure pursuant to a court order described in paragraph
      (1)(B) or (5)(B), certifies to the court) that such disclosure
      would identify a confidential informant or seriously impair a
      civil or criminal tax investigation.
      (7) Disclosure upon request of information relating to terrorist
        activities, etc.
        (A) Disclosure to law enforcement agencies
          (i) In general
            Except as provided in paragraph (6), upon receipt by the
          Secretary of a written request which meets the requirements
          of clause (iii), the Secretary may disclose return
          information (other than taxpayer return information) to
          officers and employees of any Federal law enforcement agency
          who are personally and directly engaged in the response to or
          investigation of any terrorist incident, threat, or activity.
          (ii) Disclosure to State and local law enforcement agencies
            The head of any Federal law enforcement agency may disclose
          return information obtained under clause (i) to officers and
          employees of any State or local law enforcement agency but
          only if such agency is part of a team with the Federal law
          enforcement agency in such response or investigation and such
          information is disclosed only to officers and employees who
          are personally and directly engaged in such response or
          investigation.
          (iii) Requirements
            A request meets the requirements of this clause if - 
              (I) the request is made by the head of any Federal law
            enforcement agency (or his delegate) involved in the
            response to or investigation of any terrorist incident,
            threat, or activity, and
              (II) the request sets forth the specific reason or
            reasons why such disclosure may be relevant to a terrorist
            incident, threat, or activity.
          (iv) Limitation on use of information
            Information disclosed under this subparagraph shall be
          solely for the use of the officers and employees to whom such
          information is disclosed in such response or investigation.
          (v) Taxpayer identity
            For purposes of this subparagraph, a taxpayer's identity
          shall not be treated as taxpayer return information.
        (B) Disclosure to intelligence agencies
          (i) In general
            Except as provided in paragraph (6), upon receipt by the
          Secretary of a written request which meets the requirements
          of clause (ii), the Secretary may disclose return information
          (other than taxpayer return information) to those officers
          and employees of the Department of Justice, the Department of
          the Treasury, and other Federal intelligence agencies who are
          personally and directly engaged in the collection or analysis
          of intelligence and counterintelligence information or
          investigation concerning any terrorist incident, threat, or
          activity. For purposes of the preceding sentence, the
          information disclosed under the preceding sentence shall be
          solely for the use of such officers and employees in such
          investigation, collection, or analysis.
          (ii) Requirements
            A request meets the requirements of this subparagraph if
          the request - 
              (I) is made by an individual described in clause (iii),
            and
              (II) sets forth the specific reason or reasons why such
            disclosure may be relevant to a terrorist incident, threat,
            or activity.
          (iii) Requesting individuals
            An individual described in this subparagraph is an
          individual - 
              (I) who is an officer or employee of the Department of
            Justice or the Department of the Treasury who is appointed
            by the President with the advice and consent of the Senate
            or who is the Director of the United States Secret Service,
            and
              (II) who is responsible for the collection and analysis
            of intelligence and counterintelligence information
            concerning any terrorist incident, threat, or activity.
          (iv) Taxpayer identity
            For purposes of this subparagraph, a taxpayer's identity
          shall not be treated as taxpayer return information.
        (C) Disclosure under ex parte orders
          (i) In general
            Except as provided in paragraph (6), any return or return
          information with respect to any specified taxable period or
          periods shall, pursuant to and upon the grant of an ex parte
          order by a Federal district court judge or magistrate under
          clause (ii), be open (but only to the extent necessary as
          provided in such order) to inspection by, or disclosure to,
          officers and employees of any Federal law enforcement agency
          or Federal intelligence agency who are personally and
          directly engaged in any investigation, response to, or
          analysis of intelligence and counterintelligence information
          concerning any terrorist incident, threat, or activity.
          Return or return information opened to inspection or
          disclosure pursuant to the preceding sentence shall be solely
          for the use of such officers and employees in the
          investigation, response, or analysis, and in any judicial,
          administrative, or grand jury proceedings, pertaining to such
          terrorist incident, threat, or activity.
          (ii) Application for order
            The Attorney General, the Deputy Attorney General, the
          Associate Attorney General, any Assistant Attorney General,
          or any United States attorney may authorize an application to
          a Federal district court judge or magistrate for the order
          referred to in clause (i). Upon such application, such judge
          or magistrate may grant such order if he determines on the
          basis of the facts submitted by the applicant that - 
              (I) there is reasonable cause to believe, based upon
            information believed to be reliable, that the return or
            return information may be relevant to a matter relating to
            such terrorist incident, threat, or activity, and
              (II) the return or return information is sought
            exclusively for use in a Federal investigation, analysis,
            or proceeding concerning any terrorist incident, threat, or
            activity.
        (D) Special rule for ex parte disclosure by the IRS
          (i) In general
            Except as provided in paragraph (6), the Secretary may
          authorize an application to a Federal district court judge or
          magistrate for the order referred to in subparagraph (C)(i).
          Upon such application, such judge or magistrate may grant
          such order if he determines on the basis of the facts
          submitted by the applicant that the requirements of
          subparagraph (C)(ii)(I) are met.
          (ii) Limitation on use of information
            Information disclosed under clause (i) - 
              (I) may be disclosed only to the extent necessary to
            apprise the head of the appropriate Federal law enforcement
            agency responsible for investigating or responding to a
            terrorist incident, threat, or activity, and
              (II) shall be solely for use in a Federal investigation,
            analysis, or proceeding concerning any terrorist incident,
            threat, or activity.

          The head of such Federal agency may disclose such information
          to officers and employees of such agency to the extent
          necessary to investigate or respond to such terrorist
          incident, threat, or activity.
      (8) Comptroller General
        (A) Returns available for inspection
          Except as provided in subparagraph (C), upon written request
        by the Comptroller General of the United States, returns and
        return information shall be open to inspection by, or
        disclosure to, officers and employees of the Government
        Accountability Office for the purpose of, and to the extent
        necessary in, making - 
            (i) an audit of the Internal Revenue Service, the Bureau of
          Alcohol, Tobacco, Firearms, and Explosives, Department of
          Justice, or the Tax and Trade Bureau, Department of the
          Treasury, which may be required by section 713 of title 31,
          United States Code, or
            (ii) any audit authorized by subsection (p)(6),

        except that no such officer or employee shall, except to the
        extent authorized by subsection (f) or (p)(6), disclose to any
        person, other than another officer or employee of such office
        whose official duties require such disclosure, any return or
        return information described in section 4424(a) in a form which
        can be associated with, or otherwise identify, directly or
        indirectly, a particular taxpayer, nor shall such officer or
        employee disclose any other return or return information,
        except as otherwise expressly provided by law, to any person
        other than such other officer or employee of such office in a
        form which can be associated with, or otherwise identify,
        directly or indirectly, a particular taxpayer.
        (B) Audits of other agencies
          (i) In general
            Nothing in this section shall prohibit any return or return
          information obtained under this title by any Federal agency
          (other than an agency referred to in subparagraph (A)) or by
          a Trustee as defined in the District of Columbia Retirement
          Protection Act of 1997, for use in any program or activity
          from being open to inspection by, or disclosure to, officers
          and employees of the Government Accountability Office if such
          inspection or disclosure is - 
              (I) for purposes of, and to the extent necessary in,
            making an audit authorized by law of such program or
            activity, and
              (II) pursuant to a written request by the Comptroller
            General of the United States to the head of such Federal
            agency.
          (ii) Information from Secretary
            If the Comptroller General of the United States determines
          that the returns or return information available under clause
          (i) are not sufficient for purposes of making an audit of any
          program or activity of a Federal agency (other than an agency
          referred to in subparagraph (A)), upon written request by the
          Comptroller General to the Secretary, returns and return
          information (of the type authorized by subsection (l) or (m)
          to be made available to the Federal agency for use in such
          program or activity) shall be open to inspection by, or
          disclosure to, officers and employees of the Government
          Accountability Office for the purpose of, and to the extent
          necessary in, making such audit.
          (iii) Requirement of notification upon completion of audit
            Within 90 days after the completion of an audit with
          respect to which returns or return information were opened to
          inspection or disclosed under clause (i) or (ii), the
          Comptroller General of the United States shall notify in
          writing the Joint Committee on Taxation of such completion.
          Such notice shall include - 
              (I) a description of the use of the returns and return
            information by the Federal agency involved,
              (II) such recommendations with respect to the use of
            returns and return information by such Federal agency as
            the Comptroller General deems appropriate, and
              (III) a statement on the impact of any such
            recommendations on confidentiality of returns and return
            information and the administration of this title.
          (iv) Certain restrictions made applicable
            The restrictions contained in subparagraph (A) on the
          disclosure of any returns or return information open to
          inspection or disclosed under such subparagraph shall also
          apply to returns and return information open to inspection or
          disclosed under this subparagraph.
        (C) Disapproval by Joint Committee on Taxation
          Returns and return information shall not be open to
        inspection or disclosed under subparagraph (A) or (B) with
        respect to an audit - 
            (i) unless the Comptroller General of the United States
          notifies in writing the Joint Committee on Taxation of such
          audit, and
            (ii) if the Joint Committee on Taxation disapproves such
          audit by a vote of at least two-thirds of its members within
          the 30-day period beginning on the day the Joint Committee on
          Taxation receives such notice.
    (j) Statistical use
      (1) Department of Commerce
        Upon request in writing by the Secretary of Commerce, the
      Secretary shall furnish - 
          (A) such returns, or return information reflected thereon, to
        officers and employees of the Bureau of the Census, and
          (B) such return information reflected on returns of
        corporations to officers and employees of the Bureau of
        Economic Analysis,

      as the Secretary may prescribe by regulation for the purpose of,
      but only to the extent necessary in, the structuring of censuses
      and national economic accounts and conducting related statistical
      activities authorized by law.
      (2) Federal Trade Commission
        Upon request in writing by the Chairman of the Federal Trade
      Commission, the Secretary shall furnish such return information
      reflected on any return of a corporation with respect to the tax
      imposed by chapter 1 to officers and employees of the Division of
      Financial Statistics of the Bureau of Economics of such
      commission as the Secretary may prescribe by regulation for the
      purpose of, but only to the extent necessary in, administration
      by such division of legally authorized economic surveys of
      corporations.
      (3) Department of Treasury
        Returns and return information shall be open to inspection by
      or disclosure to officers and employees of the Department of the
      Treasury whose official duties require such inspection or
      disclosure for the purpose of, but only to the extent necessary
      in, preparing economic or financial forecasts, projections,
      analyses, and statistical studies and conducting related
      activities. Such inspection or disclosure shall be permitted only
      upon written request which sets forth the specific reason or
      reasons why such inspection or disclosure is necessary and which
      is signed by the head of the bureau or office of the Department
      of the Treasury requesting the inspection or disclosure.
      (4) Anonymous form
        No person who receives a return or return information under
      this subsection shall disclose such return or return information
      to any person other than the taxpayer to whom it relates except
      in a form which cannot be associated with, or otherwise identify,
      directly or indirectly, a particular taxpayer.
      (5) Department of Agriculture
        Upon request in writing by the Secretary of Agriculture, the
      Secretary shall furnish such returns, or return information
      reflected thereon, as the Secretary may prescribe by regulation
      to officers and employees of the Department of Agriculture whose
      official duties require access to such returns or information for
      the purpose of, but only to the extent necessary in, structuring,
      preparing, and conducting the census of agriculture pursuant to
      the Census of Agriculture Act of 1997 (Public Law 105-113).
      (6) Congressional Budget Office
        Upon written request by the Director of the Congressional
      Budget Office, the Secretary shall furnish to officers and
      employees of the Congressional Budget Office return information
      for the purpose of, but only to the extent necessary for, long-
      term models of the social security and medicare programs.
    (k) Disclosure of certain returns and return information for tax
      administration purposes
      (1) Disclosure of accepted offers-in-compromise
        Return information shall be disclosed to members of the general
      public to the extent necessary to permit inspection of any
      accepted offer-in-compromise under section 7122 relating to the
      liability for a tax imposed by this title.
      (2) Disclosure of amount of outstanding lien
        If a notice of lien has been filed pursuant to section 6323(f),
      the amount of the outstanding obligation secured by such lien may
      be disclosed to any person who furnishes satisfactory written
      evidence that he has a right in the property subject to such lien
      or intends to obtain a right in such property.
      (3) Disclosure of return information to correct misstatements of
        fact
        The Secretary may, but only following approval by the Joint
      Committee on Taxation, disclose such return information or any
      other information with respect to any specific taxpayer to the
      extent necessary for tax administration purposes to correct a
      misstatement of fact published or disclosed with respect to such
      taxpayer's return or any transaction of the taxpayer with the
      Internal Revenue Service.
      (4) Disclosure of competent authority under income tax convention
        A return or return information may be disclosed to a competent
      authority of a foreign government which has an income tax or gift
      and estate tax convention, or other convention or bilateral
      agreement relating to the exchange of tax information, with the
      United States but only to the extent provided in, and subject to
      the terms and conditions of, such convention or bilateral
      agreement.
      (5) State agencies regulating tax return preparers
        Taxpayer identity information with respect to any tax return
      preparer, and information as to whether or not any penalty has
      been assessed against such tax return preparer under section
      6694, 6695, or 7216, may be furnished to any agency, body, or
      commission lawfully charged under any State or local law with the
      licensing, registration, or regulation of tax return preparers.
      Such information may be furnished only upon written request by
      the head of such agency, body, or commission designating the
      officers or employees to whom such information is to be
      furnished. Information may be furnished and used under this
      paragraph only for purposes of the licensing, registration, or
      regulation of tax return preparers.
      (6) Disclosure by certain officers and employees for
        investigative purposes
        An internal revenue officer or employee and an officer or
      employee of the Office of Treasury Inspector General for Tax
      Administration may, in connection with his official duties
      relating to any audit, collection activity, or civil or criminal
      tax investigation or any other offense under the internal revenue
      laws, disclose return information to the extent that such
      disclosure is necessary in obtaining information, which is not
      otherwise reasonably available, with respect to the correct
      determination of tax, liability for tax, or the amount to be
      collected or with respect to the enforcement of any other
      provision of this title. Such disclosures shall be made only in
      such situations and under such conditions as the Secretary may
      prescribe by regulation.
      (7) Disclosure of excise tax registration information
        To the extent the Secretary determines that disclosure is
      necessary to permit the effective administration of subtitle D,
      the Secretary may disclose - 
          (A) the name, address, and registration number of each person
        who is registered under any provision of subtitle D (and, in
        the case of a registered terminal operator, the address of each
        terminal operated by such operator), and
          (B) the registration status of any person.
      (8) Levies on certain government payments
        (A) Disclosure of return information in levies on Financial
          Management Service
          In serving a notice of levy, or release of such levy, with
        respect to any applicable government payment, the Secretary may
        disclose to officers and employees of the Financial Management
        Service - 
            (i) return information, including taxpayer identity
          information,
            (ii) the amount of any unpaid liability under this title
          (including penalties and interest), and
            (iii) the type of tax and tax period to which such unpaid
          liability relates.
        (B) Restriction on use of disclosed information
          Return information disclosed under subparagraph (A) may be
        used by officers and employees of the Financial Management
        Service only for the purpose of, and to the extent necessary
        in, transferring levied funds in satisfaction of the levy,
        maintaining appropriate agency records in regard to such levy
        or the release thereof, notifying the taxpayer and the agency
        certifying such payment that the levy has been honored, or in
        the defense of any litigation ensuing from the honor of such
        levy.
        (C) Applicable government payment
          For purposes of this paragraph, the term "applicable
        government payment" means - 
            (i) any Federal payment (other than a payment for which
          eligibility is based on the income or assets (or both) of a
          payee) certified to the Financial Management Service for
          disbursement, and
            (ii) any other payment which is certified to the Financial
          Management Service for disbursement and which the Secretary
          designates by published notice.
      (9) Disclosure of information to administer section 6311
        The Secretary may disclose returns or return information to
      financial institutions and others to the extent the Secretary
      deems necessary for the administration of section 6311.
      Disclosures of information for purposes other than to accept
      payments by checks or money orders shall be made only to the
      extent authorized by written procedures promulgated by the
      Secretary.
      (10) Disclosure of certain return information to certain prison
        officials
        (A) In general
          Under such procedures as the Secretary may prescribe, the
        Secretary may disclose to the head of the Federal Bureau of
        Prisons and the head of any State agency charged with the
        responsibility for administration of prisons any return
        information with respect to individuals incarcerated in Federal
        or State prison whom the Secretary has determined may have
        filed or facilitated the filing of a false return to the extent
        that the Secretary determines that such disclosure is necessary
        to permit effective Federal tax administration.
        (B) Restriction on redisclosure
          Notwithstanding subsection (n), the head of the Federal
        Bureau of Prisons and the head of any State agency charged with
        the responsibility for administration of prisons may not
        disclose any information obtained under subparagraph (A) to any
        person other than an officer or employee of such Bureau or
        agency.
        (C) Restriction on use of disclosed information
          Return information received under this paragraph shall be
        used only for purposes of and to the extent necessary in taking
        administrative action to prevent the filing of false and
        fraudulent returns, including administrative actions to address
        possible violations of administrative rules and regulations of
        the prison facility.
        (D) Termination
          No disclosure may be made under this paragraph after December
        31, 2011.
    (l) Disclosure of returns and return information for purposes other
      than tax administration
      (1) Disclosure of certain returns and return information to
        Social Security Administration and Railroad Retirement Board
        The Secretary may, upon written request, disclose returns and
      return information with respect to - 
          (A) taxes imposed by chapters 2, 21, and 24, to the Social
        Security Administration for purposes of its administration of
        the Social Security Act;
          (B) a plan to which part I of subchapter D of chapter 1
        applies, to the Social Security Administration for purposes of
        carrying out its responsibility under section 1131 of the
        Social Security Act, limited, however to return information
        described in section 6057(d); and
          (C) taxes imposed by chapter 22, to the Railroad Retirement
        Board for purposes of its administration of the Railroad
        Retirement Act.
      (2) Disclosure of returns and return information to the
        Department of Labor and Pension Benefit Guaranty Corporation
        The Secretary may, upon written request, furnish returns and
      return information to the proper officers and employees of the
      Department of Labor and the Pension Benefit Guaranty Corporation
      for purposes of, but only to the extent necessary in, the
      administration of titles I and IV of the Employee Retirement
      Income Security Act of 1974.
      (3) Disclosure that applicant for Federal loan has tax delinquent
        account
        (A) In general
          Upon written request, the Secretary may disclose to the head
        of the Federal agency administering any included Federal loan
        program whether or not an applicant for a loan under such
        program has a tax delinquent account.
        (B) Restriction on disclosure
          Any disclosure under subparagraph (A) shall be made only for
        the purpose of, and to the extent necessary in, determining the
        creditworthiness of the applicant for the loan in question.
        (C) Included Federal loan program defined
          For purposes of this paragraph, the term "included Federal
        loan program" means any program under which the United States
        or a Federal agency makes, guarantees, or insures loans.
      (4) Disclosure of returns and return information for use in
        personnel or claimant representative matters
        The Secretary may disclose returns and return information - 
          (A) upon written request - 
            (i) to an employee or former employee of the Department of
          the Treasury, or to the duly authorized legal representative
          of such employee or former employee, who is or may be a party
          to any administrative action or proceeding affecting the
          personnel rights of such employee or former employee; or
            (ii) to any person, or to the duly authorized legal
          representative of such person, whose rights are or may be
          affected by an administrative action or proceeding under
          section 330 of title 31, United States Code,

        solely for use in the action or proceeding, or in preparation
        for the action or proceeding, but only to the extent that the
        Secretary determines that such returns or return information is
        or may be relevant and material to the action or proceeding; or
          (B) to officers and employees of the Department of the
        Treasury for use in any action or proceeding described in
        subparagraph (A), or in preparation for such action or
        proceeding, to the extent necessary to advance or protect the
        interests of the United States.
      (5) Social Security Administration
        Upon written request by the Commissioner of Social Security,
      the Secretary may disclose information returns filed pursuant to
      part III of subchapter A of chapter 61 of this subtitle for the
      purpose of - 
          (A) carrying out, in accordance with an agreement entered
        into pursuant to section 232 of the Social Security Act, an
        effective return processing program; or
          (B) providing information regarding the mortality status of
        individuals for epidemiological and similar research in
        accordance with section 1106(d) of the Social Security Act.
      (6) Disclosure of return information to Federal, State, and local
        child support enforcement agencies
        (A) Return information from Internal Revenue Service
          The Secretary may, upon written request, disclose to the
        appropriate Federal, State, or local child support enforcement
        agency - 
            (i) available return information from the master files of
          the Internal Revenue Service relating to the social security
          account number (or numbers, if the individual involved has
          more than one such number), address, filing status, amounts
          and nature of income, and the number of dependents reported
          on any return filed by, or with respect to, any individual
          with respect to whom child support obligations are sought to
          be established or enforced pursuant to the provisions of part
          D of title IV of the Social Security Act and with respect to
          any individual to whom such support obligations are owing,
          and
            (ii) available return information reflected on any return
          filed by, or with respect to, any individual described in
          clause (i) relating to the amount of such individual's gross
          income (as defined in section 61) or consisting of the names
          and addresses of payors of such income and the names of any
          dependents reported on such return, but only if such return
          information is not reasonably available from any other
          source.
        (B) Disclosure to certain agents
          The following information disclosed to any child support
        enforcement agency under subparagraph (A) with respect to any
        individual with respect to whom child support obligations are
        sought to be established or enforced may be disclosed by such
        agency to any agent of such agency which is under contract with
        such agency to carry out the purposes described in subparagraph
        (C):
            (i) The address and social security account number (or
          numbers) of such individual.
            (ii) The amount of any reduction under section 6402(c)
          (relating to offset of past-due support against overpayments)
          in any overpayment otherwise payable to such individual.
        (C) Restriction on disclosure
          Information may be disclosed under this paragraph only for
        purposes of, and to the extent necessary in, establishing and
        collecting child support obligations from, and locating,
        individuals owing such obligations.
      (7) Disclosure of return information to Federal, State, and local
        agencies administering certain programs under the Social
        Security Act, the Food and Nutrition Act of 2008 of 1977,(!1)
        or title 38, United States Code, or certain housing assistance
        programs

        (A) Return information from Social Security Administration
          The Commissioner of Social Security shall, upon written
        request, disclose return information from returns with respect
        to net earnings from self-employment (as defined in section
        1402), wages (as defined in section 3121(a) or 3401(a)), and
        payments of retirement income, which have been disclosed to the
        Social Security Administration as provided by paragraph (1) or
        (5) of this subsection, to any Federal, State, or local agency
        administering a program listed in subparagraph (D).
        (B) Return information from Internal Revenue Service
          The Secretary shall, upon written request, disclose current
        return information from returns with respect to unearned income
        from the Internal Revenue Service files to any Federal, State,
        or local agency administering a program listed in subparagraph
        (D).
        (C) Restriction on disclosure
          The Commissioner of Social Security and the Secretary shall
        disclose return information under subparagraphs (A) and (B)
        only for purposes of, and to the extent necessary in,
        determining eligibility for, or the correct amount of, benefits
        under a program listed in subparagraph (D).
        (D) Programs to which rule applies
          The programs to which this paragraph applies are:
            (i) a State program funded under part A of title IV of the
          Social Security Act;
            (ii) medical assistance provided under a State plan
          approved under title XIX of the Social Security Act or
          subsidies provided under section 1860D-14 of such Act;
            (iii) supplemental security income benefits provided under
          title XVI of the Social Security Act, and federally
          administered supplementary payments of the type described in
          section 1616(a) of such Act (including payments pursuant to
          an agreement entered into under section 212(a) of Public Law
          93-66);
            (iv) any benefits provided under a State plan approved
          under title I, X, XIV, or XVI of the Social Security Act (as
          those titles apply to Puerto Rico, Guam, and the Virgin
          Islands);
            (v) unemployment compensation provided under a State law
          described in section 3304 of this title;
            (vi) assistance provided under the Food and Nutrition Act
          of 2008;
            (vii) State-administered supplementary payments of the type
          described in section 1616(a) of the Social Security Act
          (including payments pursuant to an agreement entered into
          under section 212(a) of Public Law 93-66);
            (viii)(I) any needs-based pension provided under chapter 15
          of title 38, United States Code, or under any other law
          administered by the Secretary of Veterans Affairs;
            (II) parents' dependency and indemnity compensation
          provided under section 1315 of title 38, United States Code;
            (III) health-care services furnished under sections
          1710(a)(2)(G), 1710(a)(3), and 1710(b) of such title; and
            (IV) compensation paid under chapter 11 of title 38, United
          States Code, at the 100 percent rate based solely on
          unemployability and without regard to the fact that the
          disability or disabilities are not rated as 100 percent
          disabling under the rating schedule; and
            (ix) any housing assistance program administered by the
          Department of Housing and Urban Development that involves
          initial and periodic review of an applicant's or
          participant's income, except that return information may be
          disclosed under this clause only on written request by the
          Secretary of Housing and Urban Development and only for use
          by officers and employees of the Department of Housing and
          Urban Development with respect to applicants for and
          participants in such programs.

        Only return information from returns with respect to net
        earnings from self-employment and wages may be disclosed under
        this paragraph for use with respect to any program described in
        clause (viii)(IV).
      (8) Disclosure of certain return information by Social Security
        Administration to Federal, State, and local child support
        enforcement agencies
        (A) In general
          Upon written request, the Commissioner of Social Security
        shall disclose directly to officers and employees of a Federal
        or State or local child support enforcement agency return
        information from returns with respect to social security
        account numbers, net earnings from self-employment (as defined
        in section 1402), wages (as defined in section 3121(a) or
        3401(a)), and payments of retirement income which have been
        disclosed to the Social Security Administration as provided by
        paragraph (1) or (5) of this subsection.
        (B) Restriction on disclosure
          The Commissioner of Social Security shall disclose return
        information under subparagraph (A) only for purposes of, and to
        the extent necessary in, establishing and collecting child
        support obligations from, and locating, individuals owing such
        obligations. For purposes of the preceding sentence, the term
        "child support obligations" only includes obligations which are
        being enforced pursuant to a plan described in section 454 of
        the Social Security Act which has been approved by the
        Secretary of Health and Human Services under part D of title IV
        of such Act.
        (C) State or local child support enforcement agency
          For purposes of this paragraph, the term "State or local
        child support enforcement agency" means any agency of a State
        or political subdivision thereof operating pursuant to a plan
        described in subparagraph (B).
      (9) Disclosure of alcohol fuel producers to administrators of
        State alcohol laws
        Notwithstanding any other provision of this section, the
      Secretary may disclose - 
          (A) the name and address of any person who is qualified to
        produce alcohol for fuel use under section 5181, and
          (B) the location of any premises to be used by such person in
        producing alcohol for fuel,

      to any State agency, body, or commission, or its legal
      representative, which is charged under the laws of such State
      with responsibility for administration of State alcohol laws
      solely for use in the administration of such laws.
      (10) Disclosure of certain information to agencies requesting a
        reduction under subsection (c), (d), (e), or (f) of section
        6402
        (A) Return information from Internal Revenue Service
          The Secretary may, upon receiving a written request, disclose
        to officers and employees of any agency seeking a reduction
        under subsection (c), (d), (e), or (f) of section 6402, to
        officers and employees of the Department of Labor for purposes
        of facilitating the exchange of data in connection with a
        request made under subsection (f)(5) (!2) of section 6402, and
        to officers and employees of the Department of the Treasury in
        connection with such reduction - 

            (i) taxpayer identity information with respect to the
          taxpayer against whom such a reduction was made or not made
          and with respect to any other person filing a joint return
          with such taxpayer,
            (ii) the fact that a reduction has been made or has not
          been made under such subsection with respect to such
          taxpayer,
            (iii) the amount of such reduction,
            (iv) whether such taxpayer filed a joint return, and
            (v) the fact that a payment was made (and the amount of the
          payment) to the spouse of the taxpayer on the basis of a
          joint return.
        (B)(i) (!3) Restriction on use of disclosed information

          Any officers and employees of an agency receiving return
        information under subparagraph (A) shall use such information
        only for the purposes of, and to the extent necessary in,
        establishing appropriate agency records, locating any person
        with respect to whom a reduction under subsection (c), (d),
        (e), or (f) of section 6402 is sought for purposes of
        collecting the debt with respect to which the reduction is
        sought, or in the defense of any litigation or administrative
        procedure ensuing from a reduction made under subsection (c),
        (d), (e), or (f) of section 6402.
          (ii) Notwithstanding clause (i), return information disclosed
        to officers and employees of the Department of Labor may be
        accessed by agents who maintain and provide technological
        support to the Department of Labor's Interstate Connection
        Network (ICON) solely for the purpose of providing such
        maintenance and support.
      (11) Disclosure of return information to carry out Federal
        Employees' Retirement System
        (A) In general
          The Commissioner of Social Security shall, on written
        request, disclose to the Office of Personnel Management return
        information from returns with respect to net earnings from self-
        employment (as defined in section 1402), wages (as defined in
        section 3121(a) or 3401(a)), and payments of retirement income,
        which have been disclosed to the Social Security Administration
        as provided by paragraph (1) or (5).
        (B) Restriction on disclosure
          The Commissioner of Social Security shall disclose return
        information under subparagraph (A) only for purposes of, and to
        the extent necessary in, the administration of chapters 83 and
        84 of title 5, United States Code.
      (12) Disclosure of certain taxpayer identity information for
        verification of employment status of medicare beneficiary and
        spouse of medicare beneficiary
        (A) Return information from Internal Revenue Service
          The Secretary shall, upon written request from the
        Commissioner of Social Security, disclose to the Commissioner
        available filing status and taxpayer identity information from
        the individual master files of the Internal Revenue Service
        relating to whether any medicare beneficiary identified by the
        Commissioner was a married individual (as defined in section
        7703) for any specified year after 1986, and, if so, the name
        of the spouse of such individual and such spouse's TIN.
        (B) Return information from Social Security Administration
          The Commissioner of Social Security shall, upon written
        request from the Administrator of the Centers for Medicare &
        Medicaid Services, disclose to the Administrator the following
        information:
            (i) The name and TIN of each medicare beneficiary who is
          identified as having received wages (as defined in section
          3401(a)), above an amount (if any) specified by the Secretary
          of Health and Human Services, from a qualified employer in a
          previous year.
            (ii) For each medicare beneficiary who was identified as
          married under subparagraph (A) and whose spouse is identified
          as having received wages, above an amount (if any) specified
          by the Secretary of Health and Human Services, from a
          qualified employer in a previous year - 
              (I) the name and TIN of the medicare beneficiary, and
              (II) the name and TIN of the spouse.

            (iii) With respect to each such qualified employer, the
          name, address, and TIN of the employer and the number of
          individuals with respect to whom written statements were
          furnished under section 6051 by the employer with respect to
          such previous year.
        (C) Disclosure by Centers for Medicare & Medicaid Services
          With respect to the information disclosed under subparagraph
        (B), the Administrator of the Centers for Medicare & Medicaid
        Services may disclose - 
            (i) to the qualified employer referred to in such
          subparagraph the name and TIN of each individual identified
          under such subparagraph as having received wages from the
          employer (hereinafter in this subparagraph referred to as the
          "employee") for purposes of determining during what period
          such employee or the employee's spouse may be (or have been)
          covered under a group health plan of the employer and what
          benefits are or were covered under the plan (including the
          name, address, and identifying number of the plan),
            (ii) to any group health plan which provides or provided
          coverage to such an employee or spouse, the name of such
          employee and the employee's spouse (if the spouse is a
          medicare beneficiary) and the name and address of the
          employer, and, for the purpose of presenting a claim to the
          plan - 
              (I) the TIN of such employee if benefits were paid under
            title XVIII of the Social Security Act with respect to the
            employee during a period in which the plan was a primary
            plan (as defined in section 1862(b)(2)(A) of the Social
            Security Act), and
              (II) the TIN of such spouse if benefits were paid under
            such title with respect to the spouse during such period,
            and

            (iii) to any agent of such Administrator the information
          referred to in subparagraph (B) for purposes of carrying out
          clauses (i) and (ii) on behalf of such Administrator.
        (D) Special rules
          (i) Restrictions on disclosure
            Information may be disclosed under this paragraph only for
          purposes of, and to the extent necessary in, determining the
          extent to which any medicare beneficiary is covered under any
          group health plan.
          (ii) Timely response to requests
            Any request made under subparagraph (A) or (B) shall be
          complied with as soon as possible but in no event later than
          120 days after the date the request was made.
        (E) Definitions
          For purposes of this paragraph - 
          (i) Medicare beneficiary
            The term "medicare beneficiary" means an individual
          entitled to benefits under part A, or enrolled under part B,
          of title XVIII of the Social Security Act, but does not
          include such an individual enrolled in part A under section
          1818.
          (ii) Group health plan
            The term "group health plan" means any group health plan
          (as defined in section 5000(b)(1)).
          (iii) Qualified employer
            The term "qualified employer" means, for a calendar year,
          an employer which has furnished written statements under
          section 6051 with respect to at least 20 individuals for
          wages paid in the year.
      (13) Disclosure of return information to carry out income
        contingent repayment of student loans
        (A) In general
          The Secretary may, upon written request from the Secretary of
        Education, disclose to officers and employees of the Department
        of Education return information with respect to a taxpayer who
        has received an applicable student loan and whose loan
        repayment amounts are based in whole or in part on the
        taxpayer's income. Such return information shall be limited to -
         
            (i) taxpayer identity information with respect to such
          taxpayer,
            (ii) the filing status of such taxpayer, and
            (iii) the adjusted gross income of such taxpayer.
        (B) Restriction on use of disclosed information
          Return information disclosed under subparagraph (A) may be
        used by officers and employees of the Department of Education
        only for the purposes of, and to the extent necessary in,
        establishing the appropriate income contingent repayment amount
        for an applicable student loan.
        (C) Applicable student loan
          For purposes of this paragraph, the term "applicable student
        loan" means - 
            (i) any loan made under the program authorized under part D
          of title IV of the Higher Education Act of 1965, and
            (ii) any loan made under part B or E of title IV of the
          Higher Education Act of 1965 which is in default and has been
          assigned to the Department of Education.
        (D) Termination
          This paragraph shall not apply to any request made after
        December 31, 2007.
      (14) Disclosure of return information to United States Customs
        Service
        The Secretary may, upon written request from the Commissioner
      of the United States Customs Service, disclose to officers and
      employees of the Department of the Treasury such return
      information with respect to taxes imposed by chapters 1 and 6 as
      the Secretary may prescribe by regulations, solely for the
      purpose of, and only to the extent necessary in - 
          (A) ascertaining the correctness of any entry in audits as
        provided for in section 509 of the Tariff Act of 1930 (19
        U.S.C. 1509), or
          (B) other actions to recover any loss of revenue, or to
        collect duties, taxes, and fees, determined to be due and owing
        pursuant to such audits.
      (15) Disclosure of returns filed under section 6050I
        The Secretary may, upon written request, disclose to officers
      and employees of - 
          (A) any Federal agency,
          (B) any agency of a State or local government, or
          (C) any agency of the government of a foreign country,

      information contained on returns filed under section 6050I. Any
      such disclosure shall be made on the same basis, and subject to
      the same conditions, as apply to disclosures of information on
      reports filed under section 5313 of title 31, United States Code;
      except that no disclosure under this paragraph shall be made for
      purposes of the administration of any tax law.
      (16) Disclosure of return information for purposes of
        administering the District of Columbia Retirement Protection
        Act of 1997
        (A) In general
          Upon written request available return information (including
        such information disclosed to the Social Security
        Administration under paragraph (1) or (5) of this subsection),
        relating to the amount of wage income (as defined in section
        3121(a) or 3401(a)), the name, address, and identifying number
        assigned under section 6109, of payors of wage income, taxpayer
        identity (as defined in subsection (!4) 6103(b)(6)), and the
        occupational status reflected on any return filed by, or with
        respect to, any individual with respect to whom eligibility
        for, or the correct amount of, benefits under the District of
        Columbia Retirement Protection Act of 1997, is sought to be
        determined, shall be disclosed by the Commissioner of Social
        Security, or to the extent not available from the Social
        Security Administration, by the Secretary, to any duly
        authorized officer or employee of the Department of the
        Treasury, or a Trustee or any designated officer or employee of
        a Trustee (as defined in the District of Columbia Retirement
        Protection Act of 1997), or any actuary engaged by a Trustee
        under the terms of the District of Columbia Retirement
        Protection Act of 1997, whose official duties require such
        disclosure, solely for the purpose of, and to the extent
        necessary in, determining an individual's eligibility for, or
        the correct amount of, benefits under the District of Columbia
        Retirement Protection Act of 1997.

        (B) Disclosure for use in judicial or administrative
          proceedings
          Return information disclosed to any person under this
        paragraph may be disclosed in a judicial or administrative
        proceeding relating to the determination of an individual's
        eligibility for, or the correct amount of, benefits under the
        District of Columbia Retirement Protection Act of 1997.
      (17) Disclosure to National Archives and Records Administration
        The Secretary shall, upon written request from the Archivist of
      the United States, disclose or authorize the disclosure of
      returns and return information to officers and employees of the
      National Archives and Records Administration for purposes of, and
      only to the extent necessary in, the appraisal of records for
      destruction or retention. No such officer or employee shall,
      except to the extent authorized by subsection (f), (i)(8), or
      (p), disclose any return or return information disclosed under
      the preceding sentence to any person other than to the Secretary,
      or to another officer or employee of the National Archives and
      Records Administration whose official duties require such
      disclosure for purposes of such appraisal.
      (18) Disclosure of return information for purposes of carrying
        out a program for advance payment of credit for health
        insurance costs of eligible individuals
        The Secretary may disclose to providers of health insurance for
      any certified individual (as defined in section 7527(c)) return
      information with respect to such certified individual only to the
      extent necessary to carry out the program established by section
      7527 (relating to advance payment of credit for health insurance
      costs of eligible individuals).
      (19) Disclosure of return information for purposes of providing
        transitional assistance under medicare discount card program
        (A) In general
          The Secretary, upon written request from the Secretary of
        Health and Human Services pursuant to carrying out section
        1860D-31 of the Social Security Act, shall disclose to
        officers, employees, and contractors of the Department of
        Health and Human Services with respect to a taxpayer for the
        applicable year - 
            (i)(I) whether the adjusted gross income, as modified in
          accordance with specifications of the Secretary of Health and
          Human Services for purposes of carrying out such section, of
          such taxpayer and, if applicable, such taxpayer's spouse, for
          the applicable year, exceeds the amounts specified by the
          Secretary of Health and Human Services in order to apply the
          100 and 135 percent of the poverty lines under such section,
          (II) whether the return was a joint return, and (III) the
          applicable year, or
            (ii) if applicable, the fact that there is no return filed
          for such taxpayer for the applicable year.
        (B) Definition of applicable year
          For the purposes of this subsection, the term "applicable
        year" means the most recent taxable year for which information
        is available in the Internal Revenue Service's taxpayer data
        information systems, or, if there is no return filed for such
        taxpayer for such year, the prior taxable year.
        (C) Restriction on use of disclosed information
          Return information disclosed under this paragraph may be used
        only for the purposes of determining eligibility for and
        administering transitional assistance under section 1860D-31 of
        the Social Security Act.
      (20) Disclosure of return information to carry out Medicare part
        B premium subsidy adjustment and part D base beneficiary
        premium increase
        (A) In general
          The Secretary shall, upon written request from the
        Commissioner of Social Security, disclose to officers,
        employees, and contractors of the Social Security
        Administration return information of a taxpayer whose premium
        (according to the records of the Secretary) may be subject to
        adjustment under section 1839(i) or increase under section
        1860D-13(a)(7) of the Social Security Act. Such return
        information shall be limited to - 
            (i) taxpayer identity information with respect to such
          taxpayer,
            (ii) the filing status of such taxpayer,
            (iii) the adjusted gross income of such taxpayer,
            (iv) the amounts excluded from such taxpayer's gross income
          under sections 135 and 911 to the extent such information is
          available,
            (v) the interest received or accrued during the taxable
          year which is exempt from the tax imposed by chapter 1 to the
          extent such information is available,
            (vi) the amounts excluded from such taxpayer's gross income
          by sections 931 and 933 to the extent such information is
          available,
            (vii) such other information relating to the liability of
          the taxpayer as is prescribed by the Secretary by regulation
          as might indicate in the case of a taxpayer who is an
          individual described in subsection (i)(4)(B)(iii) of section
          1839 of the Social Security Act that the amount of the
          premium of the taxpayer under such section may be subject to
          adjustment under subsection (i) of such section or increase
          under section 1860D-13(a)(7) of such Act and the amount of
          such adjustment, and
            (viii) the taxable year with respect to which the preceding
          information relates.
        (B) Restriction on use of disclosed information
          (i) In general
            Return information disclosed under subparagraph (A) may be
          used by officers, employees, and contractors of the Social
          Security Administration only for the purposes of, and to the
          extent necessary in, establishing the appropriate amount of
          any premium adjustment under such section 1839(i) or increase
          under such section 1860D-13(a)(7) or for the purpose of
          resolving taxpayer appeals with respect to any such premium
          adjustment or increase.
          (ii) Disclosure to other agencies
            Officers, employees, and contractors of the Social Security
          Administration may disclose - 
              (I) the taxpayer identity information and the amount of
            the premium subsidy adjustment or premium increase with
            respect to a taxpayer described in subparagraph (A) to
            officers, employees, and contractors of the Centers for
            Medicare and Medicaid Services, to the extent that such
            disclosure is necessary for the collection of the premium
            subsidy amount or the increased premium amount,
              (II) the taxpayer identity information and the amount of
            the premium subsidy adjustment or the increased premium
            amount with respect to a taxpayer described in subparagraph
            (A) to officers and employees of the Office of Personnel
            Management and the Railroad Retirement Board, to the extent
            that such disclosure is necessary for the collection of the
            premium subsidy amount or the increased premium amount,
              (III) return information with respect to a taxpayer
            described in subparagraph (A) to officers and employees of
            the Department of Health and Human Services to the extent
            necessary to resolve administrative appeals of such premium
            subsidy adjustment or increased premium, and
              (IV) return information with respect to a taxpayer
            described in subparagraph (A) to officers and employees of
            the Department of Justice for use in judicial proceedings
            to the extent necessary to carry out the purposes described
            in clause (i).
      (21) Disclosure of return information to carry out eligibility
        requirements for certain programs
        (A) In general
          The Secretary, upon written request from the Secretary of
        Health and Human Services, shall disclose to officers,
        employees, and contractors of the Department of Health and
        Human Services return information of any taxpayer whose income
        is relevant in determining any premium tax credit under section
        36B or any cost-sharing reduction under section 1402 of the
        Patient Protection and Affordable Care Act or eligibility for
        participation in a State medicaid program under title XIX of
        the Social Security Act, a State's children's health insurance
        program under title XXI of the Social Security Act, or a basic
        health program under section 1331 of Patient Protection and
        Affordable Care Act. Such return information shall be limited
        to - 
            (i) taxpayer identity information with respect to such
          taxpayer,
            (ii) the filing status of such taxpayer,
            (iii) the number of individuals for whom a deduction is
          allowed under section 151 with respect to the taxpayer
          (including the taxpayer and the taxpayer's spouse),
            (iv) the modified adjusted gross income (as defined in
          section 36B) of such taxpayer and each of the other
          individuals included under clause (iii) who are required to
          file a return of tax imposed by chapter 1 for the taxable
          year,
            (v) such other information as is prescribed by the
          Secretary by regulation as might indicate whether the
          taxpayer is eligible for such credit or reduction (and the
          amount thereof), and
            (vi) the taxable year with respect to which the preceding
          information relates or, if applicable, the fact that such
          information is not available.
        (B) Information to exchange and State agencies
          The Secretary of Health and Human Services may disclose to an
        Exchange established under the Patient Protection and
        Affordable Care Act or its contractors, or to a State agency
        administering a State program described in subparagraph (A) or
        its contractors, any inconsistency between the information
        provided by the Exchange or State agency to the Secretary and
        the information provided to the Secretary under subparagraph
        (A).
        (C) Restriction on use of disclosed information
          Return information disclosed under subparagraph (A) or (B)
        may be used by officers, employees, and contractors of the
        Department of Health and Human Services, an Exchange, or a
        State agency only for the purposes of, and to the extent
        necessary in - 
            (i) establishing eligibility for participation in the
          Exchange, and verifying the appropriate amount of, any credit
          or reduction described in subparagraph (A),
            (ii) determining eligibility for participation in the State
          programs described in subparagraph (A).
      (22) Disclosure of return information to Department of Health and
        Human Services for purposes of enhancing Medicare program
        integrity
        (A) In general
          The Secretary shall, upon written request from the Secretary
        of Health and Human Services, disclose to officers and
        employees of the Department of Health and Human Services return
        information with respect to a taxpayer who has applied to
        enroll, or reenroll, as a provider of services or supplier
        under the Medicare program under title XVIII of the Social
        Security Act. Such return information shall be limited to - 
            (i) the taxpayer identity information with respect to such
          taxpayer;
            (ii) the amount of the delinquent tax debt owed by that
          taxpayer; and
            (iii) the taxable year to which the delinquent tax debt
          pertains.
        (B) Restriction on disclosure
          Return information disclosed under subparagraph (A) may be
        used by officers and employees of the Department of Health and
        Human Services for the purposes of, and to the extent necessary
        in, establishing the taxpayer's eligibility for enrollment or
        reenrollment in the Medicare program, or in any administrative
        or judicial proceeding relating to, or arising from, a denial
        of such enrollment or reenrollment, or in determining the level
        of enhanced oversight to be applied with respect to such
        taxpayer pursuant to section 1866(j)(3) of the Social Security
        Act.
        (C) Delinquent tax debt
          For purposes of this paragraph, the term "delinquent tax
        debt" means an outstanding debt under this title for which a
        notice of lien has been filed pursuant to section 6323, but the
        term does not include a debt that is being paid in a timely
        manner pursuant to an agreement under section 6159 or 7122, or
        a debt with respect to which a collection due process hearing
        under section 6330 is requested, pending, or completed and no
        payment is required.
    (m) Disclosure of taxpayer identity information
      (1) Tax refunds
        The Secretary may disclose taxpayer identity information to the
      press and other media for purposes of notifying persons entitled
      to tax refunds when the Secretary, after reasonable effort and
      lapse of time, has been unable to locate such persons.
      (2) Federal claims
        (A) In general
          Except as provided in subparagraph (B), the Secretary may,
        upon written request, disclose the mailing address of a
        taxpayer for use by officers, employees, or agents of a Federal
        agency for purposes of locating such taxpayer to collect or
        compromise a Federal claim against the taxpayer in accordance
        with sections 3711, 3717, and 3718 of title 31.
        (B) Special rule for consumer reporting agency
          In the case of an agent of a Federal agency which is a
        consumer reporting agency (within the meaning of section 603(f)
        of the Fair Credit Reporting Act (15 U.S.C. 1681a(f))), the
        mailing address of a taxpayer may be disclosed to such agent
        under subparagraph (A) only for the purpose of allowing such
        agent to prepare a commercial credit report on the taxpayer for
        use by such Federal agency in accordance with sections 3711,
        3717, and 3718 of title 31.
      (3) National Institute for Occupational Safety and Health
        Upon written request, the Secretary may disclose the mailing
      address of taxpayers to officers and employees of the National
      Institute for Occupational Safety and Health solely for the
      purpose of locating individuals who are, or may have been,
      exposed to occupational hazards in order to determine the status
      of their health or to inform them of the possible need for
      medical care and treatment.
      (4) Individuals who owe an overpayment of Federal Pell Grants or
        who have defaulted on student loans administered by the
        Department of Education
        (A) In general
          Upon written request by the Secretary of Education, the
        Secretary may disclose the mailing address of any taxpayer - 
            (i) who owes an overpayment of a grant awarded to such
          taxpayer under subpart 1 of part A of title IV of the Higher
          Education Act of 1965, or
            (ii) who has defaulted on a loan - 
              (I) made under part B, D, or E of title IV of the Higher
            Education Act of 1965, or
              (II) made pursuant to section 3(a)(1) of the Migration
            and Refugee Assistance Act of 1962 to a student at an
            institution of higher education,

        for use only by officers, employees, or agents of the
        Department of Education for purposes of locating such taxpayer
        for purposes of collecting such overpayment or loan.
        (B) Disclosure to educational institutions, etc.
          Any mailing address disclosed under subparagraph (A)(i) may
        be disclosed by the Secretary of Education to - 
            (i) any lender, or any State or nonprofit guarantee agency,
          which is participating under part B or D of title IV of the
          Higher Education Act of 1965, or
            (ii) any educational institution with which the Secretary
          of Education has an agreement under subpart 1 of part A, or
          part D or E, of title IV of such Act,

        for use only by officers, employees, or agents of such lender,
        guarantee agency, or institution whose duties relate to the
        collection of student loans for purposes of locating
        individuals who have defaulted on student loans made under such
        loan programs for purposes of collecting such loans.
      (5) Individuals who have defaulted on student loans administered
        by the Department of Health and Human Services
        (A) In general
          Upon written request by the Secretary of Health and Human
        Services, the Secretary may disclose the mailing address of any
        taxpayer who has defaulted on a loan made under part C (!5) of
        title VII of the Public Health Service Act or under subpart II
        of part B of title VIII of such Act, for use only by officers,
        employees, or agents of the Department of Health and Human
        Services for purposes of locating such taxpayer for purposes of
        collecting such loan.

        (B) Disclosure to schools and eligible lenders
          Any mailing address disclosed under subparagraph (A) may be
        disclosed by the Secretary of Health and Human Services to - 
            (i) any school with which the Secretary of Health and Human
          Services has an agreement under subpart II (!5) of part C of
          title VII of the Public Health Service Act or subpart II (!5)
          of part B of title VIII of such Act, or
            (ii) any eligible lender (within the meaning of section
          737(4) (!5) of such Act) participating under subpart I (!5)
          of part C of title VII of such Act,

        for use only by officers, employees, or agents of such school
        or eligible lender whose duties relate to the collection of
        student loans for purposes of locating individuals who have
        defaulted on student loans made under such subparts for the
        purposes of collecting such loans.
      (6) Blood Donor Locator Service
        (A) In general
          Upon written request pursuant to section 1141 of the Social
        Security Act, the Secretary shall disclose the mailing address
        of taxpayers to officers and employees of the Blood Donor
        Locator Service in the Department of Health and Human Services.
        (B) Restriction on disclosure
          The Secretary shall disclose return information under
        subparagraph (A) only for purposes of, and to the extent
        necessary in, assisting under the Blood Donor Locator Service
        authorized persons (as defined in section 1141(h)(1) of the
        Social Security Act) in locating blood donors who, as indicated
        by donated blood or products derived therefrom or by the
        history of the subsequent use of such blood or blood products,
        have or may have the virus for acquired immune deficiency
        syndrome, in order to inform such donors of the possible need
        for medical care and treatment.
        (C) Safeguards
          The Secretary shall destroy all related blood donor records
        (as defined in section 1141(h)(2) of the Social Security Act)
        in the possession of the Department of the Treasury upon
        completion of their use in making the disclosure required under
        subparagraph (A), so as to make such records undisclosable.
      (7) Social security account statement furnished by Social
        Security Administration
        Upon written request by the Commissioner of Social Security,
      the Secretary may disclose the mailing address of any taxpayer
      who is entitled to receive a social security account statement
      pursuant to section 1143(c) of the Social Security Act, for use
      only by officers, employees or agents of the Social Security
      Administration for purposes of mailing such statement to such
      taxpayer.
    (n) Certain other persons
      Pursuant to regulations prescribed by the Secretary, returns and
    return information may be disclosed to any person, including any
    person described in section 7513(a), to the extent necessary in
    connection with the processing, storage, transmission, and
    reproduction of such returns and return information, the
    programming, maintenance, repair, testing, and procurement of
    equipment, and the providing of other services, for purposes of tax
    administration.
    (o) Disclosure of returns and return information with respect to
      certain taxes
      (1) Taxes imposed by subtitle E
        (A) In general
          Returns and return information with respect to taxes imposed
        by subtitle E (relating to taxes on alcohol, tobacco, and
        firearms) shall be open to inspection by or disclosure to
        officers and employees of a Federal agency whose official
        duties require such inspection or disclosure.
        (B) Use in certain proceedings
          Returns and return information disclosed to a Federal agency
        under subparagraph (A) may be used in an action or proceeding
        (or in preparation for such action or proceeding) brought under
        section 625 of the American Jobs Creation Act of 2004 for the
        collection of any unpaid assessment or penalty arising under
        such Act.
      (2) Taxes imposed by chapter 35
        Returns and return information with respect to taxes imposed by
      chapter 35 (relating to taxes on wagering) shall, notwithstanding
      any other provision of this section, be open to inspection by or
      disclosure only to such person or persons and for such purpose or
      purposes as are prescribed by section 4424.
    (p) Procedure and recordkeeping
      (1) Manner, time, and place of inspections
        Requests for the inspection or disclosure of a return or return
      information and such inspection or disclosure shall be made in
      such manner and at such time and place as shall be prescribed by
      the Secretary.
      (2) Procedure
        (A) Reproduction of returns
          A reproduction or certified reproduction of a return shall,
        upon written request, be furnished to any person to whom
        disclosure or inspection of such return is authorized under
        this section. A reasonable fee may be prescribed for furnishing
        such reproduction or certified reproduction.
        (B) Disclosure of return information
          Return information disclosed to any person under the
        provisions of this title may be provided in the form of written
        documents, reproductions of such documents, films or
        photoimpressions, or electronically produced tapes, disks, or
        records, or by any other mode or means which the Secretary
        determines necessary or appropriate. A reasonable fee may be
        prescribed for furnishing such return information.
        (C) Use of reproductions
          Any reproduction of any return, document, or other matter
        made in accordance with this paragraph shall have the same
        legal status as the original, and any such reproduction shall,
        if properly authenticated, be admissible in evidence in any
        judicial or administrative proceeding as if it were the
        original, whether or not the original is in existence.
      (3) Records of inspection and disclosure
        (A) System of recordkeeping
          Except as otherwise provided by this paragraph, the Secretary
        shall maintain a permanent system of standardized records or
        accountings of all requests for inspection or disclosure of
        returns and return information (including the reasons for and
        dates of such requests) and of returns and return information
        inspected or disclosed under this section and section 6104(c).
        Notwithstanding the provisions of section 552a(c) of title 5,
        United States Code, the Secretary shall not be required to
        maintain a record or accounting of requests for inspection or
        disclosure of returns and return information, or of returns and
        return information inspected or disclosed, under the authority
        of subsections (!6) (c), (e), (f)(5), (h)(1), (3)(A), or (4),
        (i)(4), or (8)(A)(ii), (k)(1), (2), (6), (8), or (9), (l)(1),
        (4)(B), (5), (7), (8), (9), (10), (11), (12), (13), (14), (15),
        (16), (17), or (18), (m), or (n). The records or accountings
        required to be maintained under this paragraph shall be
        available for examination by the Joint Committee on Taxation or
        the Chief of Staff of such joint committee. Such record or
        accounting shall also be available for examination by such
        person or persons as may be, but only to the extent, authorized
        to make such examination under section 552a(c)(3) of title 5,
        United States Code.

        (B) Report by the Secretary
          The Secretary shall, within 90 days after the close of each
        calendar year, furnish to the Joint Committee on Taxation a
        report with respect to, or summary of, the records or
        accountings described in subparagraph (A) in such form and
        containing such information as such joint committee or the
        Chief of Staff of such joint committee may designate. Such
        report or summary shall not, however, include a record or
        accounting of any request by the President under subsection (g)
        for, or the disclosure in response to such request of, any
        return or return information with respect to any individual
        who, at the time of such request, was an officer or employee of
        the executive branch of the Federal Government. Such report or
        summary, or any part thereof, may be disclosed by such joint
        committee to such persons and for such purposes as the joint
        committee may, by record vote of a majority of the members of
        the joint committee, determine.
        (C) Public report on disclosures
          The Secretary shall, within 90 days after the close of each
        calendar year, furnish to the Joint Committee on Taxation for
        disclosure to the public a report with respect to the records
        or accountings described in subparagraph (A) which - 
            (i) provides with respect to each Federal agency, each
          agency, body, or commission described in subsection (d),
          (i)(3)(B)(i) or (7)(A)(ii), or (l)(6), and the Government
          Accountability Office the number of - 
              (I) requests for disclosure of returns and return
            information,
              (II) instances in which returns and return information
            were disclosed pursuant to such requests or otherwise,
              (III) taxpayers whose returns, or return information with
            respect to whom, were disclosed pursuant to such requests,
            and

            (ii) describes the general purposes for which such requests
          were made,(!7)

      (4) Safeguards
        Any Federal agency described in subsection (h)(2), (h)(5),
      (i)(1), (2), (3), (5), or (7), (j)(1), (2), or (5), (k)(8) or
      (10), (l)(1), (2), (3), (5), (10), (11), (13), (14), (17), or
      (22) or (o)(1)(A), the Government Accountability Office, the
      Congressional Budget Office, or any agency, body, or commission
      described in subsection (d), (i)(3)(B)(i) or 7(A)(ii), (!8) or
      (k)(10), (l)(6), (7), (8), (9), (12), (15), or (16), any
      appropriate State officer (as defined in section 6104(c)), or any
      other person described in subsection (l)(10), (16), (18), (19),
      or (20), or any entity described in subsection (l)(21), shall, as
      a condition for receiving returns or return information - 

          (A) establish and maintain, to the satisfaction of the
        Secretary, a permanent system of standardized records with
        respect to any request, the reason for such request, and the
        date of such request made by or of it and any disclosure of
        return or return information made by or to it;
          (B) establish and maintain, to the satisfaction of the
        Secretary, a secure area or place in which such returns or
        return information shall be stored;
          (C) restrict, to the satisfaction of the Secretary, access to
        the returns or return information only to persons whose duties
        or responsibilities require access and to whom disclosure may
        be made under the provisions of this title;
          (D) provide such other safeguards which the Secretary
        determines (and which he prescribes in regulations) to be
        necessary or appropriate to protect the confidentiality of the
        returns or return information;
          (E) furnish a report to the Secretary, at such time and
        containing such information as the Secretary may prescribe,
        which describes the procedures established and utilized by such
        agency, body, or commission, the Government Accountability
        Office, or the Congressional Budget Office for ensuring the
        confidentiality of returns and return information required by
        this paragraph; and
          (F) upon completion of use of such returns or return
        information - 
            (i) in the case of an agency, body, or commission described
          in subsection (d), (i)(3)(B)(i), or (l)(6), (7), (8), (9), or
          (16), any appropriate State officer (as defined in section
          6104(c)), or any other person described in subsection
          (l)(10), (16), (18), (19), or (20) return to the Secretary
          such returns or return information (along with any copies
          made therefrom) or make such returns or return information
          undisclosable in any manner and furnish a written report to
          the Secretary describing such manner,
            (ii) in the case of an agency described in subsections (!6)
          (h)(2), (h)(5), (i)(1), (2), (3), (5) or (7), (j)(1), (2), or
          (5), (k)(8) or (10), (l)(1), (2), (3), (5), (10), (11), (12),
          (13), (14), (15), (17), or (22), or (o)(1)(A) or any entity
          described in subsection (l)(21),,,(!9) the Government
          Accountability Office, or the Congressional Budget Office,
          either - 

              (I) return to the Secretary such returns or return
            information (along with any copies made therefrom),
              (II) otherwise make such returns or return information
            undisclosable, or
              (III) to the extent not so returned or made
            undisclosable, ensure that the conditions of subparagraphs
            (A), (B), (C), (D), and (E) of this paragraph continue to
            be met with respect to such returns or return information,
            and

            (iii) in the case of the Department of Health and Human
          Services for purposes of subsection (m)(6), destroy all such
          return information upon completion of its use in providing
          the notification for which the information was obtained, so
          as to make such information undisclosable;

      except that the conditions of subparagraphs (A), (B), (C), (D),
      and (E) shall cease to apply with respect to any return or return
      information if, and to the extent that, such return or return
      information is disclosed in the course of any judicial or
      administrative proceeding and made a part of the public record
      thereof. If the Secretary determines that any such agency, body,
      or commission, including an agency, an appropriate State officer
      (as defined in section 6104(c)), or any other person described in
      subsection (l)(10), (16), (18), (19), or (20) or any entity
      described in subsection (l)(21),,(!9) or the Government
      Accountability Office or the Congressional Budget Office, has
      failed to, or does not, meet the requirements of this paragraph,
      he may, after any proceedings for review established under
      paragraph (7), take such actions as are necessary to ensure such
      requirements are met, including refusing to disclose returns or
      return information to such agency, body, or commission, including
      an agency, an appropriate State officer (as defined in section
      6104(c)), or any other person described in subsection (l)(10),
      (16), (18), (19), or (20) or any entity described in subsection
      (l)(21),,(!9) or the Government Accountability Office or the
      Congressional Budget Office, until he determines that such
      requirements have been or will be met. In the case of any agency
      which receives any mailing address under paragraph (2), (4), (6),
      or (7) of subsection (m) and which discloses any such mailing
      address to any agent or which receives any information under
      paragraph (6)(A), (10), (12)(B), or (16) of subsection (l) and
      which discloses any such information to any agent, or any person
      including an agent described in subsection (l)(10) or (16), this
      paragraph shall apply to such agency and each such agent or other
      person (except that, in the case of an agent, or any person
      including an agent described in subsection (l)(10) or (16), any
      report to the Secretary or other action with respect to the
      Secretary shall be made or taken through such agency). For
      purposes of applying this paragraph in any case to which
      subsection (m)(6) applies, the term "return information" includes
      related blood donor records (as defined in section 1141(h)(2) of
      the Social Security Act).
      (5) Report on procedures and safeguards
        After the close of each calendar year, the Secretary shall
      furnish to each committee described in subsection (f)(1) a report
      which describes the procedures and safeguards established and
      utilized by such agencies, bodies, or commissions, the Government
      Accountability Office, and the Congressional Budget Office for
      ensuring the confidentiality of returns and return information as
      required by this subsection. Such report shall also describe
      instances of deficiencies in, and failure to establish or
      utilize, such procedures.
      (6) Audit of procedures and safeguards
        (A) Audit by Comptroller General
          The Comptroller General may audit the procedures and
        safeguards established by such agencies, bodies, or commissions
        and the Congressional Budget Office pursuant to this subsection
        to determine whether such safeguards and procedures meet the
        requirements of this subsection and ensure the confidentiality
        of returns and return information. The Comptroller General
        shall notify the Secretary before any such audit is conducted.
        (B) Records of inspection and reports by the Comptroller
          General
          The Comptroller General shall - 
            (i) maintain a permanent system of standardized records and
          accountings of returns and return information inspected by
          officers and employees of the Government Accountability
          Office under subsection (i)(8)(A)(ii) and shall, within 90
          days after the close of each calendar year, furnish to the
          Secretary a report with respect to, or summary of, such
          records or accountings in such form and containing such
          information as the Secretary may prescribe, and
            (ii) furnish an annual report to each committee described
          in subsection (f) and to the Secretary setting forth his
          findings with respect to any audit conducted pursuant to
          subparagraph (A).

        The Secretary may disclose to the Joint Committee any report
        furnished to him under clause (i).
      (7) Administrative review
        The Secretary shall by regulations prescribe procedures which
      provide for administrative review of any determination under
      paragraph (4) that any agency, body, or commission described in
      subsection (d) has failed to meet the requirements of such
      paragraph.
      (8) State law requirements
        (A) Safeguards
          Notwithstanding any other provision of this section, no
        return or return information shall be disclosed after December
        31, 1978, to any officer or employee of any State which
        requires a taxpayer to attach to, or include in, any State tax
        return a copy of any portion of his Federal return, or
        information reflected on such Federal return, unless such State
        adopts provisions of law which protect the confidentiality of
        the copy of the Federal return (or portion thereof) attached
        to, or the Federal return information reflected on, such State
        tax return.
        (B) Disclosure of returns or return information in State
          returns
          Nothing in subparagraph (A) shall be construed to prohibit
        the disclosure by an officer or employee of any State of any
        copy of any portion of a Federal return or any information on a
        Federal return which is required to be attached or included in
        a State return to another officer or employee of such State (or
        political subdivision of such State) if such disclosure is
        specifically authorized by State law.
    (q) Regulations
      The Secretary is authorized to prescribe such other regulations
    as are necessary to carry out the provisions of this section.