PUBLIC LAW 97-248—SEPT. 3, 1982 solely for the use of such officers and employees in such preparation, investigation, or g r and j u r y proceeding. "(B) REQUIREMENTS.—A request meets the requirements of this subparagraph if the request is in writing and sets forth— "(i) the n a m e and address of the tax p a y e r with respect to whom the requested r e t u r n information relates; "(ii) the taxable period or periods to which such r e t u r n information relates; "(iii) the s t a t u to r y authority under which the proceeding or investigation described in subparagraph (A) is being conducted; and "(iv) the specific reason or reasons w h y such disclosure is, or may be, relevant to such proceeding or investigation. "(C) TAXPAYER IDENTITY.—For purposes of t h i s paragraph,
a tax p a y e r ' s identity shall not be t r e a t e d as tax p a y e r r e t u r n information. "(3) D I S C L O S U R E OF R E T U R N INFORMATION TO A P P R I S E A P P R O P R I ATE OFFICIALS OF CRIMINAL ACTIVITIES OR EMERGENCY CIRCUMSTANCES. — "(A) POSSIBLE VIOLATIONS OF FEDERAL CRIMINAL L A W. —
"(i) IN GENERAL.—Except as provided in paragraph (6), the Secretary may disclose in writing r e t u r n information (other than tax p a y e r r e t u r n information) which may constitute evidence of a violation of any Federal criminal law (not involving tax administration) to the e x t e n t necessary to apprise the head of the a p p r o p r i a t e Federal agency charged with the responsibility of enforcing such law. The head of such agency may disclose such r e t u r n information to officers and employees of such agency to the e x t e n t necessary to enforce such law. "(ii) TAXPAYER IDENTITY.—If the r e is r e t u r n informa-
tion (other than tax p a y e r r e t u r n information) which may constitute evidence of a violation by any tax p a y e r of any Federal criminal law (not involving tax administration), such tax p a y e r ' s identity may also be disclosed under clause (i). "(B) EMERGENCY CIRCUMSTANCES.— "(i) D A N G E R OF DEATH OR PHYSICAL I N J U R Y. — Under
circumstances involving an i m m i n e n t danger of death or physical injury to any individual, the Secretary may disclose r e t u r n information to the extent necessary to apprise a p p r o p r i a t e officers or employees of any Federal or State law enforcement agency of such circumstances. "(ii) F L I G H T FROM FEDERAL PROSECUTION.—Under cir-
cumstances involving the i m m i n e n t flight of any individual from Federal prosecution, the Secretary may disclose r e t u r n information to the extent necessary to apprise a p p r o p r i a t e officers or employees of any Federal law enforcement agency of such circumstances. "(4) U S E OF CERTAIN DISCLOSED RETURNS AND RETURN INFORMATION IN JUDICIAL OR ADMINISTRATIVE PROCEEDINGS.—
96 STAT. 643
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