Pub. L. 104-168, tit. XII, sec. 1207
DISCLOSURE OF RETURNS AND RETURN INFORMATION TO DESIGNEE OF TAXPAYER.
Sec. 1207. DISCLOSURE OF RETURNS AND RETURN INFORMATION TO DESIGNEE OF TAXPAYER. Subsection (c) of section 6103 (relating to disclosure of returns and return information to designee of taxpayer) is amended by striking “written request for or consent to such disclosure” and inserting “request for or consent to such disclosure”.