section 7613(c)), (B) each report described in section 7613(b), and (C) any audit materials with respect a return described in subparagraph (A). (2) Audit materials The term audit materials means, with respect to any return: (A) Any of the following which are provided by the Secretary to the taxpayer (or any designee of the taxpayer): (i) Any written communication which identifies such return as being subject to examination. (ii) Any written communication which proposes the adjustment of any item on such return, any report by an examiner related to such proposed adjustment, and any supervisory approval of any penalty proposed as part of such adjustment. (iii) Any memorandum or report of the Internal Revenue Service Independent Office of Appeals with respect to such return, and any denial of any request described in subparagraph (B). (iv) Any notice of deficiency with respect to such return. (v) Any closing documents with respect to the examination of such return, including any closing agreement or no change letter. (B) Any request for referral to the Internal Revenue Service Independent Office of Appeals of any controversy with respect to such return. (C) Any petition filed with the Tax Court for a redetermination of any deficiency referred to in subparagraph (A)(iv). (3) Exception for certain identity information The information disclosed and made publicly available under paragraph (1) shall not include any identification number of any person (including any social security number), any financial account number, the name of any individual who has not attained age 18 (as of the close of the taxable year to which the return relates), the name of any employee of the Department of the Treasury, or any address (other than the city and State in which such address is located). (4) Timing of disclosures Any information required to be disclosed under paragraph (1) shall be disclosed and made publicly available not later than— (A) in the case of any income tax return referred to in paragraph (1)(A), 90 days after the date