But with different stipulations for the PRESIDENT, not just anyone in the executive branch… Only the president may request returns as long as he/she (although the statute specifies him) provides the following:
(A) the name and address of the taxpayer whose return or return information is to be disclosed,
(B) the kind of return or return information which is to be disclosed,
© the taxable period or periods covered by such return or return information, and
(D) the specific reason why the inspection or disclosure is requested.
I do not understand why this argument continues… A first year law student should be able to read the statute and see the very clear differences and requirements.