e705ab40_osure_and_Telephone_Procedures__Disclosures_NOT_Permitted
[Stakeholder] Chief Counsel [Disclosures Permitted] May receive returns and return information on cases currently in litigation, in anticipation of litigation, and for purposes of issuing a legal or technical opinion or as otherwise needed for a tax administration purpose in the course of official duties. (See IRM 11.3.22.6, Access by Employees of the Office of Chief Counsel, and IRC § 6103(h)(1).) [Disclosures NOT Permitted] 
Tax return information may not be disclosed to Chief Counsel employees who do not have a need to know the information to perform their official duties.
Internal Revenue Manual - 5.9.19 Insolvency Disclosure and Telephone Procedures
Disclosures NOT Permitted