Special procedures for summonses for computer software

For purposes of this title— Subsection (a)(1) shall not apply to any portion, item, or component of tax-related computer software source code if— the Secretary is unable to otherwise reasonably ascertain the correctness of any item on a return from— Subsection (a)(1) shall not apply to— For purposes of paragraph (1), the Secretary shall be treated as meeting the requirements of subparagraphs (A) and (B) of such paragraph if— In any proceeding brought under section 7604 to enforce a summons issued under the authority of this subsection, the court shall, at the request of any party, hold a hearing to determine whether the applicable requirements of this subsection have been met. In any court proceeding to enforce a summons for any portion of software, the court may receive evidence and issue any order necessary to prevent the disclosure of trade secrets or other confidential information with respect to such software, including requiring that any information be placed under seal to be opened only as directed by the court. Notwithstanding any other provision of this section, and in addition to any protections ordered pursuant to paragraph (1), in the case of software that comes into the possession or control of the Secretary in the course of any examination with respect to any taxpayer— at the end of the period during which the software may be used under subparagraph (A)— the Secretary shall provide to the taxpayer and the owner of any interest in such software, as the case may be, a written agreement, between the Secretary and any person who is not an officer or employee of the United States and who will analyze or otherwise have access to such software, which provides that such person agrees not to— For purposes of this section— The term “software” includes computer software source code and computer software executable code. The term “computer software source code” means— The term “computer software executable code” means— The term “owner” shall, with respect to any software, include the developer of the software. A person shall be treated as related to another person if such persons are related persons under section 267 or 707(b). The term “tax-related computer software source code” means the computer source code for any computer software program intended for accounting, tax return preparation or compliance, or tax planning.