To amend the Internal Revenue Code of 1986 to require the Secretary of the Treasury and the Commissioner of Social Security to disclose certain taxpayer returns and return information upon written request by an order from a State or local court in a family law proceeding.

Amends the Internal Revenue Code to require the Secretary of the Treasury and the Commissioner of Social Security to disclose tax returns and return information to a state or local court, upon written request by an order of such court, for purposes of family law proceedings.