e705ab40_osure_and_Telephone_Procedures__Disclosures_NOT_Permitted
[Stakeholder] Non-debtor spouse [Disclosures Permitted] Only matters on returns signed by the non-debtor spouse (IRC § 6103(e)(1)(B)). [Disclosures NOT Permitted] 
All tax return information separately filed by the debtor where the debtor has not given oral or written consent. This includes data available on IDRS through CC IRPTR such as Forms 1099, W-2’s, etc. (See the example in IRM 11.3.2.4.1(2), Individuals.)
Internal Revenue Manual - 5.9.19 Insolvency Disclosure and Telephone Procedures
Disclosures NOT Permitted