of such return as the Secretary may identify for purposes of this subclause, and (II) in the case of such return prepared by a tax return preparer, identifying information with respect to such tax return preparer, including the preparer taxpayer identification number and electronic filer identification number of such preparer, (ii) in the case of a return which is in connection with a case of a identity theft refund fraud which has been confirmed by the Secretary (pursuant to such procedures as the Secretary may provide), the information referred to in subclauses (I) and (II) of clause (i), the name and taxpayer identification number of the taxpayer as it appears on the return, and any bank account and routing information provided for making a refund in connection with such return, and (iii) in the case of any cybersecurity threat to the Internal Revenue Service, information similar to the information described in subclauses (I) and (II) of clause (i) with respect to such threat. (D) Restriction on use of disclosed information (i) Designated third parties Any return information received by a person described in subparagraph (B)(i)(I) shall be used only for the purposes of and to the extent necessary in— (I) performing the function such person is designated to perform under such subparagraph, (II) facilitating disclosures authorized under subparagraph (A) to persons described in subparagraph (B)(i)(II), and (III) facilitating disclosures authorized under subsection (d) to participants in such information sharing and analysis center. (ii) Return preparers Any return information received by a person described in subparagraph (B)(i)(II) shall be treated for purposes of section 7216 as information furnished to such person for, or in connection with, the preparation of a return of the tax imposed under chapter 1. (E) Data protection and safeguards Return information disclosed under this paragraph shall be subject to such protections and safeguards as the Secretary may require in regulations or other guidance or in the