In general
In the case of a specified individual who, at the time of any determination made pursuant to paragraph (3), has not filed a tax return for the year described in paragraph (1), the Secretary may use information with respect to such individual which is provided by—
(i)#
in the case of a specified social security beneficiary or a specified supplemental security income recipient, the Commissioner of Social Security,
(ii)#
in the case of a specified railroad retirement beneficiary, the Railroad Retirement Board, and
(iii)#
in the case of a specified veterans beneficiary, the Secretary of Veterans Affairs (in coordination with, and with the assistance of, the Commissioner of Social Security if appropriate).