e705ab40_osure_and_Telephone_Procedures__Disclosures_NOT_Permitted
[Stakeholder] Attorney’s representative [Disclosures Permitted] NONE, with the following exception: Item 5 of Form 2848 allows a "write-in" for re-designation of authority to allow the holder of Form 2848 to re-designate his authority to others. [Disclosures NOT Permitted] 
Aside from the debtor’s attorney, no disclosure of the debtor's return information made be made to employees of the law firm representing the debtor unless the debtor has given oral or written consent with the exception annotated in the box to the left. Form 8821, item 2, permits the debtor to directly delegate authority to employees of the firm to receive tax information, but not to act on the debtor’s behalf.
Internal Revenue Manual - 5.9.19 Insolvency Disclosure and Telephone Procedures
Disclosures NOT Permitted