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The Treasury Department and the IRS published a notice of proposed rulemaking (REG-119632-11) in the Federal Register, 77 FR 25378, on April 30, 2012, proposing additional items to be disclosed pursuant to section 6103(l)(21)
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https://www.irs.gov/node/49746
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https://www.irs.gov/publications/p519
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https://www.irs.gov/publications/p17
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https://www.irs.gov/irb/2025-01_IRB
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https://www.irs.gov/instructions/iw7
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