Revenue Ruling 2022-7 updates Rev. Rul. 2004-53 in accordance with the Taxpayer First Act by explaining that all recipients of returns or return information pursuant to section 6103(c), including government employees, are subject to the disclosure restrictions of section 6103(a). Rev. Rul. 2004-53 modified and superseded.
Revenue Ruling 2022-7 will be in IRB: 2022-14, dated 4/4/2022.