6
We disagree that respondent violated section 6103. An
officer or employee of the United States may not disclose returns
or return information unless disclosure is authorized under
section 6103. Sec. 6103(a); Martin v. IRS, 857 F.2d 722, 724
(10th Cir. 1988). However, the Commissioner may disclose returns
and return information to State tax officials upon written
request by the head of the State tax agency for the purpose of,
and to the extent necessary in, the administration of State tax
laws. Sec. 6103(d)(1). The written request must: (a) Be made
by the head of the State agency charged under State law with
responsibility for the administration of State tax laws; (b)
designate representatives of the State tax agency as the
1(...continued)
and Local Law Enforcement Agencies.--
(1) In General.--Returns and return information
with respect to taxes * * * shall be open to inspection
by, or disclosure to, any State agency, body, or
commission, or its legal representative, which is
charged under the laws of such State with
responsibility for the administration of State tax laws
for the purpose of, and only to the extent necessary
in, the administration of such laws * * *. Such
inspection shall be permitted, or such disclosure
made, only upon written request by the head of such
agency, body, or commission, and only to the
representatives of such agency, body, or commission
designated in such written request as the individuals
who are to inspect or to receive the returns or return
information on behalf of such agency, body, or
commission. Such representatives shall not include any
individual who is the chief executive officer of such
State or who is neither an employee or legal
representative of such agency, body, or commission nor
a person described in subsection (n). * * *
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