It shall be unlawful for any person to whom a return or return information (as defined in section 6103(b)) is disclosed pursuant to the provisions of section 6103(e)(1)(D)(iii) willfully to disclose such return or return information in any manner not provided by law. Any violation of...
(h) Special rule for information obtained under section 6103(k)(9). For purposes of this section, any reference to section 6103 shall be treated as including a reference to section 6311(e).Section 7431 Subscriber Resources News (89) Commentary (2) Section 7431 Resources Final & Temporary Reg...