A bill to insure the confidentiality of information filed by individual taxpayers with the Internal Revenue Service pursuant to the Internal Revenue Code and, at the same time, to insure the effective enforcement of federal and state criminal laws and the effective administration of justice.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to allow disclosure of tax returns, for purposes not related to tax administration, to an attorney for the Government for use during or in preparation for any administrative, judicial, or grand jury proceeding, or in a criminal investigation which may result in such a proceeding (currently, disclosure is allowed only if reasonable cause exists to believe that a specific criminal act has been committed). Authorizes such disclosure only by ex parte order of a United States district court. Requires the application for such an order to state the reasons why the disclosure of the information on the return is material and relevant to the proceeding or investigation. Permits further disclosure of any return by the Government Attorney to such other Government personnel as he deems necessary to assist him during or in preparation for any such proceeding or investigation. Requires the Secretary of the Treasury or his designee to disclose any nonreturn information in his possession within ten days of the receipt of a written request by a Government attorney. Requires such request to be in connection with an administrative, judicial, or grand jury proceeding, o…