e705ab40_osure_and_Telephone_Procedures__Disclosures_NOT_Permitted
[Stakeholder] Internal IRS employees [Disclosures Permitted] May receive returns and return information on a need-to-know basis where the employee's official duties require such disclosure. This may include a manager, a lead, or an OJI. (See IRM 11.3.22.4.1, Access by IRS Employees Based on "Need to Know," and IRC § 6103(h)(1) .) [Disclosures NOT Permitted] 
Tax return information may not be disclosed to IRS employees who do not have a need to know the information to perform their official tax administration duties.
Internal Revenue Manual - 5.9.19 Insolvency Disclosure and Telephone Procedures
Disclosures NOT Permitted