e705ab40_osure_and_Telephone_Procedures__Disclosures_NOT_Permitted
[Stakeholder] Attorney [Disclosures Permitted] All matters of tax administration cases for the debtor for which the attorney is named representative, generally prepetition returns and return information. (See IRM 11.3.3.1.6(4), Disclosure to an Attorney-in-Fact). The "representative" requirement is considered to be met by the attorney’s entry of an appearance in the bankruptcy proceeding, by the signing of the petition, or for which the attorney has a valid Form 2848. [Disclosures NOT Permitted] 
Attorneys are not allowed to receive information on any return due and owing after the petition date unless the debtor has given oral or written consent, or unless an issue arises regarding postpetition taxes before the bankruptcy court (e.g., a 1305 claim has been filed) and the attorney is representing the debtor with respect to postpetition tax issues. Additionally, once the bankruptcy is discharged, dismissed or closed by the court and ceases to be a matter of tax administration, the bankruptcy attorney ceases to be the attorney of record. He may not then receive information without the debtor’s express oral or written consent even if the information related to tax periods or matters clearly administered by the bankruptcy court.
Internal Revenue Manual - 5.9.19 Insolvency Disclosure and Telephone Procedures
Disclosures NOT Permitted