e705ab40_osure_and_Telephone_Procedures__Disclosures_NOT_Permitted
[Stakeholder] Corporate officers [Disclosures Permitted] May receive tax returns and return information of corporations for which they signed the tax return in question, or have the authority legally to bind the corporation in accordance with state law, and are still employed by the corporation in the same capacity and with the same authority. (See IRC § 6103(e)(1)(D) and IRM 11.3.2.4.3, Corporations.) [Disclosures NOT Permitted] 
May not receive returns or return information if no longer employed by the corporation or if no longer a current corporate officer.
Internal Revenue Manual - 5.9.19 Insolvency Disclosure and Telephone Procedures
Disclosures NOT Permitted