; and (C) such other information as the Secretary may determine appropriate. 1404. Rules for seizure and sale of perishable goods restricted to only perishable goods (a) In general Section 6336 of the Internal Revenue Code of 1986 is amended by striking or become greatly reduced in price or value by keeping, or that such property cannot be kept without great expense . (b) Effective date The amendment made by this section shall apply to property seized after the date of the enactment of this Act. 1405. Whistleblower reforms (a) Modifications to disclosure rules for whistleblowers (1) In general Section 6103(k) is amended by adding at the end the following new paragraph: (13) Disclosure to whistleblowers (A) In general The Secretary may disclose, to any individual providing information relating to any purpose described in paragraph (1) or (2) of section 7623(a), return information related to the investigation of any taxpayer with respect to whom the individual has provided such information, but only to the extent that such disclosure is necessary in obtaining information, which is not otherwise reasonably available, with respect to the correct determination of tax liability for tax, or the amount to be collected with respect to the enforcement of any other provision of this title. (B) Updates on whistleblower investigations The Secretary shall disclose to an individual providing information relating to any purpose described in paragraph (1) or (2) of section 7623(a) the following: (i) Not later than 60 days after a case for which the individual has provided information has been referred for an audit or examination, a notice with respect to such referral. (ii) Not later than 60 days after a taxpayer with respect to whom the individual has provided information has made a payment of tax with respect to tax liability to which such information relates, a notice with respect to such payment. (iii) Subject to such requirements and conditions as are prescribed by the Secretary, upon a written request by such individual—