Seeking disclosure pursuant to 26 U.S.C. § 6103(i) is unnecessary whenever the taxpayer to whom return or return information pertains consents to disclosure. See 26 U.S.C. § 6103(c). Normally, IRS will make disclosure upon proper receipt of a taxpayer's waiver.
A taxpayer's consent to disclosure must be formalized by "a written document pertaining solely to the authorized disclosure." 26 C.F.R. § 301.6103(c)-1(a). That document must conform to the requirements of 26 C.F.R. § 301.6103(c)-1(a).
When a taxpayer files a motion for disclosure of illegal electronic surveillance under 18 U.S.C. § 3504, he/she is deemed to have requested or consented to disclosure under 26 C.F.R. § 301.6103(c)-1(a) insofar as returns and return information are involved.