e705ab40_osure_and_Telephone_Procedures__Disclosures_NOT_Permitted
[Stakeholder] Debtor [Disclosures Permitted] All matters regarding tax returns signed by the debtor (IRC § 6103(e)(1)) and IRC § 6103(e) (7). Requests for return copies must be in writing ( IRC § 6103(e)). (See IRM 11.3.2.3,Processing Requests for Returns and Return Information.) [Disclosures NOT Permitted] 
Information regarding criminal investigations by Criminal Investigation (CI) if acknowledging the existence of an investigation will impair tax administration. (See IRM 11.3.2.2, General Rules, and IRC § 6103(e)(7)) Caution: Existence of a CI investigation can be neither confirmed nor denied unless CI authorizes otherwise. No representations should be made that an investigation is not currently being conducted if the opposite is known to be true.
Internal Revenue Manual - 5.9.19 Insolvency Disclosure and Telephone Procedures
Disclosures NOT Permitted