90 STAT. 1676
PUBLIC LAW 94-455—OCT. 4, 1976 issue related to the commission of such criminal act; and " ( i i i) the information sought to be disclosed cannot reasonably be obtained from any other source, unless it is determined that, notwithstanding the reasonable availability of the information from another source, the r e t u r n or return information sought constitutes the most p r o bative evidence of a matter in issue relating to the commission of such criminal act. However, the Secretary shall not disclose any r e t u r n or return information under this paragraph if he determines and certifies to the court that such disclosure would identify a confidential informant or seriously impair a civil or criminal tax investigation. "(2)
RETURN
INFORMATION OTHER T H A N TAXPAYER RETURN
INFORMATION.—Upou written request from the head of a Federal agency described in paragraph (1)(A), or in the case of t h a Department of Justice, the Attorney General, the Deputy Attorney General, or an Assistant Attorney General, the Secretary shall disclose return information (other than taxpayer return information) to officers and employees of such agency personally and directly engaged in, and solely for their use in, preparation for any administrative or judicial proceeding (or investigation which may result in such a proceeding) described in paragraph (1) (A^. Such request shall set forth— " (A) the name and address of the taxpayer with respect to whom such r e t u r n information relates; " (B) the taxable period or periods to which the r e t u r n information relates; " (C) the statutory authority under which the proceeding or investigation is being conducted; and " (D) the specific reason or reasons why such disclosure is or may be material to the proceeding or investigation. However, the Secretary shall not disclose any r e t u r n or return information under this paragraph if he determines that such disclosure would identify a confidential informant or seriously impair a civil o r criminal tax investigation. "(3)
DISCLOSURE or RETURN INFORMATION CONCERNING POSSIBLE
CRIMINAL ACTIVITIES.—The Secretary may disclose in writing return information, other than tax p a y e r return information, which may constitute evidence of a violation of Federal criminal laws to the extent necessary to apprise the head of the appropriate Federal agency charged with the responsibility for enforcing such laws. "(4)
U S E I N JUDICIAL OR ADMINISTRATIVE PROCEEDING.—Any
r e t u r n or r e t u r n information obtained under paragraph (1), (2), or (3) may be entered into evidence in any administrative or judicial proceeding pertaining to enforcement of a specifically designated Federal criminal statute (not involving tax administration) to which the United States or an agency described in paragraph (1)(A) is a party but, in the case of any return or r e t u r n information obtained under paragraph (1), only if the court finds that such return or return information is probative of a m a t t e r in issue relevant in establishing the commission of a crime or the guilt of a party. However, any return or return information obtained under paragraph (1), (2), or (3) shall not be admitted into evidence in such proceeding if the Secretary determines and
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