Page:United States Statutes at Large Volume 90 Part 2.djvu/207

 PUBLIC LAW 94-455—OCT. 4, 1976

9 0 STAT. 1675

" (B) if the treatment of an item reflected on such return is directly related to the resolution of a n issue i n the proceeding; " (C) if such return or r e t u r n information directly relates to a transactional relationship between a person who is a party to the proceeding and the taxpayer which directly affects the resolution of an issue in the proceeding; or " (D) to the extent required by order of a court pursuant to section 3500 of title 18, United States Code, or rule 16 of the Federal Rules of Criminal Procedure, such court being authorized in the issuance of such order to give due consideration to congressional policy favoring the confidentiality of returns and r e t u r n information as set forth in this title. However, such return or return information shall not be disclosed as provided in subparagraph (A), (B), or (C) if the Secretary determines that such disclosure would identify a confidential informant or seriously i m p a i r a civil or criminal tax investigation. " (5) PROSPECTIVE JURORS.—In connection with any judicial proceeding described in paragraph (4) to which the United States IS a party, the Secretary shall respond to a written inquiry from an attorney of the Department of Justice (including a United States attorney) involved i n such proceeding or any person (or his legal representative) w h o is a party to such proceeding as to whether an individual who is a prospective j u r o r in such proceeding has or has not been the subject of any audit or other tax investigation by the I n t e r n a l Revenue Service. The Secretary shall limit such response to an affirmative or negative reply to such inquiry, " (i) DISCLOSURE TO FEDERAL OFFICERS OR EMPLOYEES FOR ADMINISTRATION OF FEDERAL L A W S N O T RELATING TO T A X ADMINISTRATION.— " (1) NONTAX CRIMINAL INVESTIGATION.— " (A) INFORMATION FROM TAXPAYER.—A r e t u r n

or

tax-

payer return information shall, pursuant to, and upon the g r a n t of, an ex part e order by a Federal district court judge as provided by this paragraph, be open, but only to the extent necessary as provided in such order, to officers and employees of a Federal 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) pertaining to the enforcement of a specifically designated Federal criminal statute (not involving tax administration) to which the United States or such agency is or may be a party. " (B) APPLICATION FOR ORDER.—The head of any Federal aarency described in subparagraph (A) or, in the case of the Department of Justice, the Attornev General, the Deputy Attorney General, or an Assistant Attornev General, may authorize an application to a Federal district court judge for the order referred to in subparagraph (A^. Upon such application, such judge may grant such order if he dptermines on the basis of the facts submitted by the applicant that — " (i) there is reasonable cause to believe, based upon information believed to be reliable, that a specific criminal act has been committed; "(ii)_ there is_ reason to believe that such return or return information is probative evidence of a matter in

18 USC app.

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