96 STAT. 642
PUBLIC LAW 97-248—SEPT. 3, 1982 "(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 for the order referred to in subparagraph (A). 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 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 TAX-
PAYER 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 (l)(A)(i), "(ii) any investigation which may result in such a proceeding, or "(iii) any grand jury proceeding described in paragraph (l)(A)(iii),
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