When the department of revenue allows examination of information under par. (a): 1.
(1)#
If the department has referred the case to a district attorney, the department may make disclosure on its own motion.
(2)#
If a district attorney requests examination of tax or tax credit information relating to a person, the request must be in writing, clearly identify the requester and the person to whom the information relates and explain the need for the information. The department may then allow the examination of information so requested and the information may be examined and used solely for the proceeding or investigation for which it was requested.