(b) Definitions For purposes of this section—
(1) Return
The term “return” means any tax or information return, declaration of
estimated tax, or claim for refund required by, or provided for or
permitted under, the provisions of this title which is filed with the
Secretary by, on behalf of, or with respect to any person, and any
amendment or supplement thereto, including supporting schedules,
attachments, or lists which are supplemental to, or part of, the return
so filed.
(2) Return
information
The term “return information” means—
(A) a taxpayer’s
identity, the nature, source, or amount of his income, payments,
receipts, deductions, exemptions, credits, assets, liabilities, net
worth, tax liability, tax withheld, deficiencies, overassessments, or
tax payments, whether the taxpayer’s return was, is being, or will be
examined or subject to other investigation or processing, or any other
data, received by, recorded by, prepared by, furnished to, or collected
by the Secretary with respect to a return or with respect to the
determination of the existence, or possible existence, of liability (or
the amount thereof) of any person under this title for any tax, penalty,
interest, fine, forfeiture, or other imposition, or offense,
(B) any part of
any written determination or any background file document relating to
such written determination (as such terms are defined in section
6110
(b)) which is not open to public inspection under section
6110,
(C) any advance
pricing agreement entered into by a taxpayer and the Secretary and any
background information related to such agreement or any application for
an advance pricing agreement, and
(D) any agreement
under section
7121, and any similar agreement, and any background information
related to such an agreement or request for such an agreement,
but such term does not include data in a form which cannot be
associated with, or otherwise identify, directly or indirectly, a
particular taxpayer. Nothing in the preceding sentence, or in any other
provision of law, shall be construed to require the disclosure of
standards used or to be used for the selection of returns for
examination, or data used or to be used for determining such standards,
if the Secretary determines that such disclosure will seriously impair
assessment, collection, or enforcement under the internal revenue laws.