ADMINISTRATIVE

T.D. 9327, page 50. Final regulations under section 6103 of the Code describe the circumstances under which officers or employees of the Treasury Department, a state tax agency, the Social Security Administration, or the Department of Justice, may disclose returns and return information to obtain property or services for tax administration purposes, pursuant to a written contract or agreement.

July 9, 2007 2007–28 I.R.B.