PUBLIC LAW 94-455—OCT. 4, 1976
90 STAT. 1681
to any individual to whom such support obligations are ' owing, and " ( i i) available r e t u r n information reflected on any r e t u r n filed by, or with respect to, any individual described in clause (i) relating to the amount of such 96 IJSC 61 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, b u t only if such return information is not reasonably available from any other source. "(B)
RESTRICTION ON DISCLOSURE.—The Secretary
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, "(m)
DISCLOSURE
or
TAXPAYER
IDENTII-Y
INFORMATION.—The
Secretary is authorized— " (1) to disclose taxpayer identity information to the press and other media for purposes of notifying persons entitled to tax refunds when the Secretary, after reasonable eifort and lapse of time, has been unable to locate such persons, and " (2) upon written request, to disclose the mailing address of a tax p a y e r to officers and employees of an agency personally and directly engaged in, and solely for their use in, preparation for any administrative or judicial proceeding (or investigation which may result i n such a proceeding) pertaining to the collection o r compromise of a Federal claim against such taxpayer in accordance with the provisions of section 3 of the Federal Claims Collection Act of 1966. " (n) CERTAIN OTHER P E R S O N S. — Pursuant to regulations prescribed
on iicn QI;9 31 UbL 952. Regulations.
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, and the program m i n g, maintenance, repair, testing, and procurement of equipment, for purposes of tax administration. " (o) DISCLOSURE OF RETURNS AND R E T U R N INFORMATION W I T H RESPECT TO CERTAIN T A X E S. — " (1) TAXES IMPOSED BY SUBTITLE E.—Returns and r e t u r n
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. "(2)
TAXES
IMPOSED BY CHAPTER
3 5.—Returns and
return
information with respect to taxes imposed by chapter 35 (relating to taxes on wagering) shall, notwithstanding any other provisionof this section, be open to inspection by or disclosure only to such person or persons and for such purpose or purposes as a r e prescribed by section 4424. " (p) PROCEDURE AND RECORDKEEPING.— " (1) M A N N E R, TIME, AND PLACE OF INSPECTIONS.—Requests for
the inspection or disclosure of a r e t u r n or r e t u r n information and such inspection or disclosure shall be made in such manner and a t 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 o r inspection
26 USC 5001.
26 USC 4401.
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