PUBLIC LAW 94-455—OCT. 4, 1976
90 STAT. 1661
" (3) information specifically exempted from disclosure by any statute (other than this title) which is applicable to the I n t e r n a l Revenue Service; " (4) trade secrets and commercial or financial information obtained from a person and privileged or confidential; " (5) information the disclosure of which would constitute a clearly u n w a r r a n t e d invasion of personal p r i v a c y; " (6) information contained in or related to examination, operating, or condition reports prepared by, or on behalf of, or for use of an agency responsible for the regulation or supervision of financial institutions; and " (7) geological and geophysical information and data, including maps, concerning wells. The Secretary shall determine the appropriate extent of such deletions and, except in the case of intentional or willful disregard of this subsection, shall not be required to make such deletions (nor be liable for failure to make deletions) unless the Secretary has agreed to such deletions or has been ordered by a court (in a proceeding under subsection (f)(3)) to make such deletions. "(d)
PROCEDURES W I T H REGARD TO T H I R D P A R T Y CONTACTS.—
" (1) NOTATIONS.—If, before the issuance of a written determination, the I n t e r n a l Revenue Service receives any communication (written o r otherwise) concerning such written determination, any request for such determination, or any other matter involving such written determination from a person other than an employee of the I n t e r n a l Revenue Service or the person to whom such written determination pertains (or his authorized representative with regard to such written determination), the I n t e r n a l Revenue Service shall indicate, on the written determination open to public inspection, the category of the person making such communication and the date of such communication. " (2) EXCEPTION. — Paragraph (1) shall not apply to any communication made by the Chief of Staff of tl:e Joint Committee on Taxation. "(3)
DISCLOSURE OF I D E N T I T Y. — I n the case of
any
written
determination to which paragraph (1) applies, any person may file a petition i n the United States Tax Court or file a complaint in the United States District Court for the District of Columbia for an order requiring that the identity of any person to Avhom the written determination pertains be disclosed. The court shall order disclosure of such identity if there is evidence in the record from which one could reasonably conclude that an impropriety occurred or undue influence w a s exercised with respect to such written determination by or on behalf of such person. The court may also direct the Secretary to disclose any portion of any other deletions made in accordance with subsection (c) where such disclosure is in the public interest. I f a proceeding is commenced under this paragraph, the person whose identity is subject to being disclosed and the person about whom a notation is made under paragraph (1) shall be notified of the proceeding in accordance with the procedures described in subsection (f)(4)(B) and shall have the r i g h t to intervene in the proceeding (anonymously, if a p p r o p r i a t e). " (4) PERIOD I N W H I C H TO BRING ACTION.—Xo proceeding shall
be commenced under paragraph (3) unless a petition is filed before the expiration of 36 months after the first day that the written determination is open to public inspection.
89-194 O—78—pt. 2
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