e705ab40_osure_and_Telephone_Procedures__Disclosures_NOT_Permitted
[Stakeholder] Other third-party [Disclosures Permitted] NONE, generally; however, see IRM 11.3.2.2(4), General Rules, and IRC § 6103(k)(6) disclosure for investigative purposes and IRC § 6103(h)(4), disclosure in an administrative or judicial tax proceeding. Other third parties may receive the debtor’s return information if they have sufficient material interest, pursuant to IRC § 6103(e). (See IRM 11.3.2.2(3), General Rules.) [Disclosures NOT Permitted] 
Generally, third-parties are not allowed to receive tax return information unless the debtor has given oral or written consent.
Internal Revenue Manual - 5.9.19 Insolvency Disclosure and Telephone Procedures
Disclosures NOT Permitted