; or (B) there is a final administrative or judicial determination that such employee or applicant committed any act described under section 7385(b); and (2) request that the Secretary of the Treasury disclose any information so authorized to be disclosed. (c) Authorization form The Secretary of the Treasury shall make available to all agencies a standard form for the authorization described in subsection (b)(1). 7384. Confidentiality Neither the head nor any other employee of an agency may— (1) use any information furnished under the provisions of this subchapter for any purpose other than the administration of this subchapter; (2) make any publication whereby the information furnished by or with respect to any particular individual under this subchapter can be identified; or (3) permit anyone who is not an employee of such agency to examine or otherwise have access to any such information. 7385. Adverse actions for employees who understate taxes or fail to file (a) In general (1) In general Subject to subsection (c) and paragraph (2) of this subsection, the head of an agency may take any personnel action against an employee of such agency if there is a final administrative or judicial determination that such employee committed any act described under subsection (b). (2) Personnel actions In paragraph (1), the term personnel action includes separation but does not include administrative leave or any other type of paid leave without duty or charge to leave. (b) Acts The acts referred to under subsection (a)(1) are— (1) willful failure to file any return of tax required under the Internal Revenue Code of 1986, unless such failure is due to reasonable cause and not to willful neglect