PUBLIC LAW 94-455—OCT. 4, 1976
9 0 STAT. 1669
" (B) includes assessment, collection, enforcement, litigation, publication, and statistical gathering functions under such laws, statutes, or conventions. " (5) STATE.—The term 'State' means any of the 50 States, the District of Columbia, the Commonwealth of P u e r to Kico, the Virgin Islands, the Canal Zone, Guam, American Samoa, the Commonwealth of the Northern M a r i a n a Islands, and the T r u s t Territory of the Pacific Islands. " (6) TAXPAYER HJENTITY.—The term 'taxpayer identity' means the name of a person with respect to whom a return is filed, his mailing address, his taxpayer identifying number (as described in section 6109), or a combination thereof. 26 USC 6109. " (7) INSPECTION.—The terms 'inspected' and 'inspection' mean any examination of a return or return information. " (8) DISCLOSURE.—The term 'disclosure' means the making known to any person in any manner whatever a return or return information. " (9) FEDERAL AGENCY.—The term 'Federal agency' means a n agency within the meaning of section 551(1) of title 5, United States Code. " (c) DISCLOSURE o r R E T U R N S AND R E T U R N INFORMATION To DESIG-
NEE o r TAXPAYER.—The Secretary may, subject to such requirements Regulations. and conditions as he may prescribe by regulations, disclose the return of any taxpayer, or return information with respect to such taxpayer, to such person or persons as the taxpayer may designate in a written request for or consent to such disclosure, or to any other person a t the taxpayer's request to the extent necessary to comply with a request for information or assistance made by the taxpayer to such other person. However, return information shall not be disclosed to such person or persons if the Secretary determines that such disclosure would seriously impair Federal tax administration. " (d) DiscLOSLTiE TO STATE T A X OF F I C I A L S. — R e t u r n s and
return
information with respect to taxes imposed by chapters 1, 2, 6, 11, 12, 21, 23, 24, 44, 51, and 52 and subchapter D of chapter 36, shall be open to inspection by or disclosure to any State agency, body, or commission, or its legal representative, which is charged under the laws of such State with responsibility for the administration of State tax laws for the purpose of, and only to the extent necessary in, the administration of such laws, including any procedures with respect to locating any person who may be entitled to a refund. Such inspection shall be permitted, or such disclosure made, only upon written request by the head of such agency, body, or commission, and only to the representatives of such agency, body, or commission designated in such written request as the individuals who are to inspect or to receive the return or return information on behalf of such agency, body, or commission. Such representatives shall not include any individual who is the chief executive officer of such State or who is neither an employee or legal representative of such agency, body, or commission n o r a person described in subsection (n). However, such return information shall not be disclosed to the extent that the Secretary determines that such disclosure would identify a confidential informant or seriously impair any civil or criminal tax investigation. " (e) DISCLOSURE TO PERSONS H A VI N G MATERIAL INTEREST.—
" (1) IN GENERAL.—The return of a person shall, upon written request, be open to inspection by or disclosure to— " (A) in the case of the return of an individual—
26 USC 1, 1401, 1501, 2001, ^^^J' \^h p, ' 1754 26 USC 5001 5701, 4481.
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