Page:United States Statutes at Large Volume 90 Part 2.djvu/211

 PUBLIC LAW 94-455—OCT. 4, 1976

90 STAT. 1679

with respect to such taxpayer's r e t u r n or any transaction of the taxpayer with the I n t e r n a l Revenue Service. "(4)

DISCLOSURE TO COMPETENT AUTHORITY UNDER INCOME TAX

CONVENTION.—A return or return information may be disclosed to a competent authority of a foreign government which has an income tax convention with the United States b u t only to the extent provided in, and subject to the terms and conditions of, such convention. "(5)

STATE AGENCIES REGULATING TAX RETURN PREPARERS.—

T a x p a y e r identity information with respect to any income tax return preparer, and information as to whether or not any penalty has been assessed against such income tax return preparer under section 6694, 6695, or 7216, may be furnished to any agency, body, Post, pp. 1689, or commission lawfully charged under any State or local law 1692. with the licensing, registration, or regulation of income tax return 26 USC 7216. preparers. Such information may be furnished only upon written request by the head of such agency, body, or commission designating the officers or employees to whom such information is to be furnished. Information may be furnished and used under this paragraph only for purposes of the licensing, registration, or regulation of income tax return preparers. "• (6) DISCLOSURE BY INTERNAL REVENUE OFFICERS AND EMPLOYEES

FOR INVESTIGATIVE PURPOSES.—An internal revenue officer or employee may, in connection with his official duties relating to any audit, collection activity, or civil or criminal tax investigation or any other offense under the internal revenue laws, disclose r e t u r n information to the extent that such disclosure is necessary in obtaining information, which is not otherwise reasonably available, with respect to the correct determination of tax, liability for tax, or the amount to be collected or with respect to the enforcement of any other provision of this title. Such disclosures shall be Regulations. made only in such situations and under such conditions as the Secretary may prescribe by regulation. "(1) DISCLOSURE OF R E T U R N S AND R E T U R N INFORMATION FOR P U R POSES OTHER T H A N T A X ADMINISTRATION.— " (1) DISCLOSURE OF CERTAIN RETURNS AND RETURN INFORMATION TO SOCIAL SECURITY ADMINISTRATION AND RAILROAD RETIRE-

MENT BOARD.—The Secretary may, upon written request, disclose returns and return information with respect to— " (A) taxes imposed by chapters 2, 21, and 24, to the Social Security Administration for purposes of its administration of the Social Security Act; " (B) a plan to which part I of subchapter D of chapter 1 applies, to the Social Security Administration for purposes of carrying out its responsibility under section 1131 of the Social Security Act, limited, however to return information described in section 6 0 5 7 (d); and " (C) taxes imposed by chapter 22, to the Railroad Retirement B o a r d for purposes of its administration of the Railroad Retirement Act.

26 USC 1401, 3101, 3401. 42 USC 1305. 26 USC 401.

42 USC

1320b-l. 26 USC 6057. 26 USC 3201. 45 USC 215 DISCLOSURE OF RETURNS AND RETURN INFORMATION TO THE note.

"(2) DEPARTMENT OF LABOR AND PENSION BENEFIT GUARANTY CORPORA-

TION.—The Secretary may, upon written request, furnish returns and return information to the proper officers and employees of the Department of Labor and the Pension Benefit G u a r a n t y Corporation for purposes of, but only to the extent necessary in, the

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