115 STAT. 2442 PUBLIC LAW 107-134-^AN. 23, 2002 " (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 "(11) 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
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