92 STAT. 2922
31 USC 952.
PUBLIC LAW 95-600—NOV. 6, 1978 Federal claim against such taxpayer in accordance with the provisions of section 3 of the Federal Claims Collection Act of 1966. "(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 HAVE DEFAULTED ON STUDENT LOANS.—
"(A) IN GENERAL.—Upon written request by the Commissioner of Education, the Secretary may disclose the mailing address of any taxpayer who has defaulted on a loan made from the student loan fund established under part E of title IV of the Higher Education Act of 1965 for use only for purposes of locating such taxpayer for purposes of collecting such loan.
2C use 1088 et
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"(B) DISCLOSURE TO INSTITUTIONS.—Any mailing address
26 USC 6103. 26 USC 7213.
26 USC 6103.
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disclosed under subparagraph (A) may be disclosed by the Commissioner of Education to any educational institution with which he has an agreement under part E of title IV of the Higher Education Act of 1965 only for use by officers, employees or agents of such institution whose duties relate to the collection of student loans for purposes of locating individuals who have defaulted on student loans made by such institution pursuant to such agreement for purposes of collecting such loans." (B) Paragraph (3) of section 6103(a) is amended by inserting ", subsection (m)(4)(B)," after "subsection (e)(l)(D)(iii)". (C) Paragraph (2) of section 7213(a) (relating to penalties for unauthorized disclosure of information) is amended— (i) by striking out "or any local" and inserting in lieu thereof ", any local"; (ii) by inserting ", or any educational institution" after' 'enforcement agency; and (iii) by striking out "section 6103(d) or (1)(6)" and inserting in lieu thereof "subsection (d), (1)(6), or (m)(4)(B) of section 6103". (2) DISCLOSURE OF TAX RETURN INFORMATION REGARDING SPE-
CIAL FUEL EXCISE TAXES.—Subsection (d) of section 6103 (relating
to disclosure to State tax officials) is amended by inserting " 3 1, ' after "24,". (3) RETURN INFORMATION OTHER THAN TAXPAYER RETURN INFOR-
MATION.—Paragraph (2) of section 6103(i) (relating to return information other than taxpayer return information) is amended by adding at the end thereof the following new sentence: "For purposes of this paragraph, the name and address of the taxpayer shall not be treated as taxpayer return information." (4) DISCLOSURE OF RETURN INFORMATION CONCERNING POSSIBLE
CRIMINAL ACTIVITIES.—Paragraph (3) of section 6103(i) (relating to disclosure of return information concerning possible criminal activities) is amended by adding at the end thereof the following new sentence: "For purposes of the preceding sentence, the name and address of the taxpayer shall not be treated as taxpayer return information if there is return information (other than
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