S. 732 generally allows the disclosure of IRS information to assist with the enforcement of nontax criminal laws upon (1) an ex parte order of a Federal district court judge or magistrate if information provided by the taxpayer is being disclosed and (2) a written request from the head of a Federal agency or the Attorney General if third party information which the Secretary has collected or received is being disclosed. S. 732 would also (1) permit an attorney for the Government to redisclose taxpayer return information to other Federal Government personnel or witnesses, (2) impose an affirmative duty upon the Secretary to disclose information concerning possible criminal activities under certain circumstances, (3) permit redisclosure of information to foreign governments, (4) permit redisclosure of information to State authorities, and (5) create an affirmative defense to the unauthorized disclosure of certain information. Witnesses supporting the bill generally view current law bearing upon the disclosure of IRS information to law enforcement authorities as being too restrictive, to the extent of depriving law enforcement of an important tool in fighting organized crime and drug trafficking. Proponents view S. 732 as protecting citizen privacy rights while fostering the protection of the citizenry through more effective law enforcement. Opponents of the bill view it as a means of opening IRS files to potential abuses of taxpayers' privacy. The redisclosing of information under the provisions of the bill is viewed as being particularly difficult to contain and monitor. Opponents also see the bill as turning the IRS away from its principal task by asking it to assume the initiative in developing information on nontax crimes. The bill is included along with written statements.