All IRS personnel to whom grand jury material has been disclosed must
be named in a list provided by the U.S. Attorney to the district court which
empaneled the grand jury whose material has been so disclosed. Fed.R.Crim.P.
6(e)(3)(B). Grand jury material is disclosed to IRS personnel under the
following conditions:
Grand jury material remains under the aegis of the U.S.
Attorney and/or Tax Division;
Disclosure of grand jury material may be made only to IRS personnel
assisting the government attorney in the criminal investigation and only for the
purpose of enforcing federal criminal law;
All grand jury material, and any copies made thereof, must be returned to
the U.S. Attorney or Tax Division at the conclusion of the grand jury
investigation.