507

Disclosure Under 26 U.S.C. § 6103(i)(2)

The procedure established by this paragraph is to be utilized only when the requester's sole interest is return information other than taxpayer return information. See this Manual at 506. Written requests for this kind of information may be addressed to the appropriate IRS District Director by the head or Inspector General of any federal agency, the Director of the Federal Bureau of Investigation, the Administrator of the Drug Enforcement Administration, and any official authorized to authorize an application under 26 U.S.C. § 6103(i)(1). See this Manual at 506. Thus, a letter from a United States Attorney to the appropriate District Director that meets the statutory requirements is sufficient to obtain information available under 26 U.S.C. §  6103(i)(2). The uses authorized for such information are identical to those for information obtained under 26 U.S.C. § 6103(i)(1) and the request must explain the intended use. See this Manual at 506. The request must set forth: The taxpayer's name and address; The taxable period(s) for which information is sought; The statutory authority under which the enforcement proceeding is being conducted; and The specific reason or reasons why the information sought is relevant to the enforcement proceeding. Disclosures under this paragraph are limited by the restrictions in 26 U.S.C. § 6103(i)(6)(confidential informants; impairment of investigations). See this Manual at 511. [cited in Criminal Resource Manual 505]