e705ab40_osure_and_Telephone_Procedures__Disclosures_NOT_Permitted
[Stakeholder] AUSA/DOJ [Disclosures Permitted] May receive returns and return information on cases currently in litigation, in matters of tax administration if the taxpayer is a party to the proceeding, or the proceeding arises out of, or in connection with, determining the taxpayer's civil or criminal liability, with respect to tax. Third-party return information may also be disclosed if the item or transaction test of IRC § 6103(h)(2)(B) or (C) is met. (See IRM 11.3.22.12.1, What May be Disclosed, and IRC § 6103(h)(2)(A). ) [Disclosures NOT Permitted] 
AUSA/DOJ cannot receive tax return information on cases that have not been referred to them as matters of tax administration (IRC § 6103(h)(2) and (3)). In non-tax criminal matters, such as bankruptcy fraud, requests from AUSA/DOJ should be referred to the Disclosure Officer per IRC § 6103(i).
Internal Revenue Manual - 5.9.19 Insolvency Disclosure and Telephone Procedures
Disclosures NOT Permitted