(f) Disclosure to Committees of Congress
(1) Committee on Ways and Means, Committee on Finance, and Joint Committee on Taxation
Upon written request from the chairman of the Committee on Ways and Means of the House of Representatives, the chairman of the Committee on Finance of the Senate, or the chairman of the Joint Committee on Taxation, the
Secretary shall furnish such committee with any
return or
return information specified in such request, except that any
return or
return information which can be associated with, or otherwise identify, directly or indirectly, a particular
taxpayer shall be furnished to such committee only when sitting in closed executive session unless such
taxpayer otherwise consents in writing to such
disclosure.