(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.