Pub. L. 105-206, tit. III, subtit. F, sec. 3508
DISCLOSURE TO TAXPAYERS.
SEC. 3508. DISCLOSURE TO TAXPAYERS. The Secretary of the Treasury or the Secretary’s delegate shall ensure that any instructions booklet accompanying an individual Federal income tax return form (including forms 1040, 1040A, 1040EZ, and any similar or successor forms) shall include, in clear language, in conspicuous print, and in a conspicuous place, a concise description of the conditions under which return information may be disclosed to any party outside the Internal Revenue Service, including disclosure to any State or agency, body, or commission (or legal representative) thereof.