PUBLIC LAW 107-134-^AN. 23, 2002 115 STAT. 2441 " (A) DISCLOSURE TO LAW ENFORCEMENT AGENCIES.— "(i) IN GENERAL. —Except as provided in paragraph (6), upon receipt by the Secretary of a written request which meets the requirements of clause (iii), the Secretary may disclose return information (other than taxpayer return information) to officers and employees of any Federal law enforcement agency who are personally and directly engaged in the response to or investigation of any terrorist incident, threat, or activity. "(ii) DISCLOSURE TO STATE AND LOCAL LAW ENFORCEMENT AGENCIES.—The head of any Federal law enforcement agency may disclose return information obtained under clause (i) to officers and employees of any State or local law enforcement agency but only if such agency is part of a team with the Federal law enforcement agency in such response or investigation and such information is disclosed only to officers and employees who are personally and directly engaged in such response or investigation. "(iii) REQUIREMENTS. — ^A request meets the requirements of this clause if— "(I) the request is made by the head of any Federal law enforcement agency (or his delegate) involved in the response to or investigation of any terrorist incident, threat, or activity, and "(II) the request sets forth the specific reason or reasons why such disclosure may be relevant to a terrorist incident, threat, or activity. "(iv) LIMITATION ON USE OF INFORMATION. — Information disclosed under this subparagraph shall be solely for the use of the officers and employees to whom such information is disclosed in such response or investigation. " (B) DISCLOSURE TO INTELLIGENCE AGENCIES.— "(i) IN GENERAL. —Except as provided in paragraph (6), upon receipt by the Secretary of a written request which meets the requirements of clause (ii), the Secretary may disclose return information (other than taxpayer return information) to those officers and employees of the Department of Justice, the Department of the Treasury, and other Federal intelligence agencies who are personally and directly engaged in the collection or analysis of intelligence and counterintelligence information or investigation concerning any terrorist incident, threat, or activity. For purposes of the preceding sentence, the information disclosed under the preceding sentence shall be solely for the use of such officers and employees in such investigation, collection, or analysis. "(ii) REQUIREMENTS.— A request meets the requirements of this subparagraph if the request— "(I) is made by an individual described in clause (iii), and "(II) sets forth the specific reason or reasons why such disclosure may be relevant to a terrorist incident, threat, or activity.
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