e705ab40_osure_and_Telephone_Procedures__Disclosures_NOT_Permitted
[Stakeholder] US Bankruptcy Court [Disclosures Permitted] All matters in tax administration cases of the debtor or bankruptcy estate, generally prepetition returns and return information to the extent authorized by IRC § 6103(h)(4). (See IRM 11.3.22, Disclosure to Federal Officers and Employees for Tax Administration.) [Disclosures NOT Permitted] 
With the exception of matters concerning administrative expenses and § 1305 claims, the bankruptcy court is generally not allowed to receive information on any tax returns due and owing after the petition date unless the debtor has given oral or written consent.
Internal Revenue Manual - 5.9.19 Insolvency Disclosure and Telephone Procedures
Disclosures NOT Permitted