Layoffs/Reduction/Recall Sample Clauses

Layoffs/Reduction/Recall. In reducing the number of employees or making a reduction in hours, the Employer will determine the number of positions and/or hours to be reduced within a classification. Subject to the preceding sentence, layoffs and/or reductions in hours shall be made in reverse order of seniority, by classification within a department. Employees shall be recalled in reverse order of layoff. Employees shall retain recall rights for up to a maximum of six (6) months.
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Layoffs/Reduction/Recall. In reducing the number of employees or making a reduction in hours, the Employer will determine in its sole discretion the number of positions and/or hours to be reduced within a classification. Subject to the preceding sentence, layoffs and/or reductions in hours shall be made in reverse order of seniority, by classification. Employees shall be recalled in reverse order of layoff. Employees shall retain recall rights for up to a maximum of one (1) year. Laid off employees shall be given the opportunity to return to work in a previous classification held by such employee on the basis of the seniority the employee earned in the previous classification.

Related to Layoffs/Reduction/Recall

  • WORKFORCE REDUCTION SECTION 1 Layoffs (A) When employees are to be laid off as defined in the F.S., the state shall implement such layoff in the following manner: (1) The competitive area for the bargaining unit shall be statewide unless the Department and PBA agree otherwise. (2) Layoff shall be by class or occupational level within the Security Services Bargaining Unit. (3) An employee who has not attained permanent status in his current position may be laid off without applying the provision for retention rights. (4) No employee with permanent status in his current position shall be laid off while an employee who does not hold permanent status in his current position is serving in that class or level unless the permanent employee does not elect to exercise his retention rights or does not meet the selective competition criteria. (5) All employees who have permanent status in their current positions shall be ranked on a layoff list for the affected class or level based on the total retention points derived as follows: (a) Length of service retention points shall be based on one point for each month of continuous service in a Career Service position. 1. An employee who resigns from one Career Service position to accept employment in another Career Service position is not considered to have a break in service. 2. An employee who has been laid off and is reemployed within one year from the date of the layoff shall not be considered to have a break in service. 3. Moving from Career Service to Selected Exempt Service or Senior Management Service and back to Career Service does not constitute a break in service unless the employee’s break in service is more than 31 calendar days. Only time spent in the Career Service is counted in calculating retention points. (b) Retention points deducted for performance not meeting performance standards or work expectations defined for the position shall be based on the five years immediately prior to the agency’s established cutoff date. Five points shall be deducted for each month an employee has a rating below performance expectations. (6) The layoff list shall be prepared by totaling retention points. Employees eligible for veterans’ preference pursuant to section 295.07(1)(a) or (b), F.S., shall have 15 percent added to their total retention points, those eligible pursuant to section 295.07(1)(c), (d), or (e), F.S., shall have 10 percent added to their total retention points, and those eligible pursuant to section 295.071(1)(f), or (g), F.S., shall have five percent added to their total retention points. (7) The employee with the highest total retention points is placed at the top of the list, and the employee with the lowest retention points is placed at the bottom of the list. (8) The employee at the top of the list shall bump the employee at the bottom of the list. The next highest employee on the list and the remaining employees shall be handled in the same manner until the total number of filled positions in the class to be abolished is complete. (9) Should two or more employees have the same combined total of retention points, the order of layoff shall be determined by giving preference for retention in the following sequence: (a) The employee with the longest service in the affected class. (b) The employee with the longest continuous service in the Career Service. (c) The employee who is entitled to veterans’ preference pursuant to section 295.07(1), F.S. (10) An employee who has permanent status in his current position and is to be laid off shall be given at least 14 calendar days’ notice of such layoff or two weeks’ pay, or a combination of days of notice and pay. Any payment will be made at the employee’s current hourly base rate of pay. The notice of layoff shall be in writing and sent to the employee by certified mail, return receipt requested. Within seven calendar days after receiving the notice of layoff, the employee shall have the right to request, in writing, a lateral action, reassignment, or demotion within the competitive area in lieu of layoff to a position in a class within the bargaining unit in which the employee held permanent status, or to a position in a class at the level of or below the class in the bargaining unit in which the employee held permanent status. (11) An employee’s request for lateral action, reassignment, or demotion shall be granted unless it would cause the layoff of another employee who possesses a greater total of retention points. (12) An employee adversely affected as a result of another employee having a greater number of retention points shall have the same right of lateral action, reassignment or demotion under the same procedure as provided in this section. (13) If an employee requests a lateral action, reassignment, or demotion in lieu of layoff, the same formula and criteria for establishing retention points for that class shall be used as prescribed in this section. (B) If there is to be a layoff of employees, the state shall take all reasonable steps to place any adversely affected employees in existing vacancies for which they are qualified. (C) If work performed by employees in this unit is to be performed by non-state employees, the state agrees to encourage the employing entity to consider any adversely affected unit employees for employment in its organization if the state has been unable to place the employees in other positions within the State Personnel System.

  • LAYOFFS AND RECALL 16.01 It is not the intent of these lay-off and recall procedures to apply to the normal summer period. However, where known, recall dates of ten (10) month employees shall be indicated on the Separation Certificate issued by the Employer. 16.02 In the event of lay-off, employees shall be laid off in reverse order of their seniority provided that those persons retained have the necessary skills, qualifications, and ability to perform the duties of those jobs maintained. a) In order to minimize the potentially disruptive nature of an Educational Assistant lay-off during the school year, an Educational Assistant who has received a lay-off notice during the school year may elect to: i) Accept the lay-off and be recalled under the terms of the Collective Agreement or; ii) Displace the most junior permanent Educational Assistant in the Division. b) Where there are Educational Assistants who are on lay-off or who are laid off at the end of June, and there will not be sufficient positions in September for them all to be recalled, then the Employer will lay-off a sufficient number of the most junior Educational Assistants so as to enable the more senior Educational Assistants to be recalled in September. c) Educational Assistants who receive a lay-off notice must declare their intention to displace a junior Educational Assistant within the first five (5) working days of receipt of the lay-off notice. It is agreed between the parties that failure to do so will mean that the Educational Assistant accepts lay-off at the end of the notice period. 16.03 Employees shall be recalled in order of their seniority provided that the person recalled has the necessary skills, qualifications, and ability to perform the duties of the job. 16.04 New employees shall not be hired if there are employees on lay-off with the necessary skills, qualifications, and ability to perform the work. 16.05 In the event of lay-off, every employee affected shall be given four (4) weeks’ notice before the date on which she is to be laid off, and to the extent that such minimum notice is not given, the employee shall receive pay in lieu thereof. 16.06 Grievances concerning lay-offs and recalls shall be initiated at Step II of the grievance procedure. 16.07 Notwithstanding the provisions of Article 15.01, an Educational Assistant who normally works twenty-seven and one-half (27 ½) or more hours per week, and whose hours of work have been unilaterally reduced during the school year, shall, at the Educational Assistant’s option, be deemed to have been laid off. An Educational Assistant accepting a position having fewer hours than their normal working day will be given primary consideration upon application when new positions become available having comparable hours. 16.08 All Educational Assistants laid off shall be placed on a recall list, with copy furnished to the Union, and shall be called back to work as required beginning with the most senior Educational Assistant and descending from there. 16.09 No Educational Assistant shall be permitted to have her name remain on the recall list in excess of twelve (12) school months following the month in which the layoff occurred.

  • Recall from Layoff Full-time and regular part-time nurses shall be recalled in the order of seniority unless otherwise agreed between the Hospital and the local Union, subject to the following provisions, provided that a nurse recalled is qualified to perform the available work: (a) Full-time and regular part-time nurses on layoff may notify the Hospital of their interest in accepting occasional vacancies and/or temporary vacancies which may arise and for which they are qualified. Such notification of interest shall state any restrictions on the type of assignment which a nurse is willing to accept, and shall remain valid for six weeks. However if a nurse declines an occasional or temporary vacancy the Hospital shall not be obliged to call upon the nurse again during the balance of such six-week period. (b) For the purposes of this article, an "occasional vacancy" shall mean an assignment which is anticipated not to exceed five shifts (37.5 hours). Occasional vacancies shall be offered first to regular part-time nurses on layoff who have expressed interest, and if no such part-time nurse accepts then to full-time nurses on layoff who have expressed interest, and if no such full-time nurse accepts then to casual part-time nurses. (c) For the purposes of this article, a "temporary vacancy" shall mean an assignment which is anticipated to exceed five shifts (37.5 hours). Temporary vacancies which arise in the full-time bargaining unit shall be offered by seniority first to full-time nurses on layoff who have expressed interest, and if no such full-time nurse accepts then by seniority to regular part-time nurses on layoff who have expressed interest, and if no such part-time nurse accepts then to casual part-time nurses. Temporary vacancies which arise in the part-time unit shall be offered by seniority first to regular part-time nurses on layoff who have expressed interest, and if no such part-time nurse accepts then by seniority to full-time nurses on layoff who have expressed interest, and if no such full-time nurse accepts then to casual part-time nurses. (d) A nurse to whom an occasional or temporary vacancy is offered may accept or decline such vacancy and in either case shall maintain her or his position on the recall list. The acceptance of a temporary vacancy that is anticipated to exceed sixty (60) calendar days shall be considered a recall from layoff for purposes of Article 10.06(c). No new notice of layoff will be required and the nurse will be deemed to be laid off at the conclusion of the temporary vacancy. A full-time nurse on layoff who accepts a temporary full-time vacancy within thirty (30) days of the effective day of layoff will continue to receive benefit coverage for the duration of the temporary vacancy. A full-time nurse who has worked for more than 600 hours in 140 calendar days as the result of accepting one or more temporary vacancies shall thereafter be eligible for benefit coverage as a full-time nurse and shall be paid accordingly, and shall continue to receive benefit coverage so long as she or he continues to fill a temporary vacancy and such full-time employee shall accrue seniority in the manner prescribed for full-time employees throughout the period of employment. Otherwise, a full-time employee who accepts a temporary or occasional vacancy shall be paid her or his regular full-time rate of pay together with a percentage payment in lieu of benefits at the rate specified for part-time nurses. A full-time employee who accepts a temporary part-time vacancy or occasional vacancies as provided herein will accrue seniority throughout the period of such employment in the manner prescribed for part-time nurses. A part-time employee who accepts a temporary or occasional vacancy will accrue seniority throughout the period of such employment in the manner prescribed for part-time nurses.

  • REDUCTION IN FORCE A. In any reduction in the bargaining unit as a result of budgetary actions or curriculum and/or administrative organization, every effort will be made to transfer affected teachers to other similar positions within the school system where vacancies exist and for which the affected teachers are certified. B. If no similar positions are available, rehired retirees, provisionally certificated teachers and non- tenured teachers in the subjects and/or grade levels affected will be laid off or separated from the active employment rolls prior to tenured teachers in the same subjects and/or grade levels. If it becomes necessary to lay off tenured teachers, they shall be laid off in the inverse order of their seniority. An appropriate seniority list will be made available for inspection when a tenured teacher has been laid off and disputes a seniority ranking. The seniority list will be developed from the last date of employment and furnished to the Association. If there is a tie, the affected teachers will have seniority calculated as defined in Article I, Section B.7. Teachers on an unpaid leave of absence shall retain accrued seniority. Teachers on military leave, Association leave and on layoff shall continue to accrue seniority during that time. A countywide list of all certificated personnel employed as of July 1 of each year shall be compiled and available upon request of FCTA. The list will indicate name, date of first employment, date of current employment and department and location code. C. Teachers on layoff shall be placed on a priority recall list in accordance with their seniority. The teachers shall be recalled as vacancies become available in accordance with their position on the list and their certification for said vacancies. D. When vacancies become available, the teacher will be notified of the vacancy by phone and email sent to the last known address. The teacher so notified shall notify the responsible administrator, in writing, in not more than ten (10) days after receipt of notification of the vacancy as to whether or not the position will be accepted. The teacher may decline the first offer of employment. If the teacher declines the second offer of a position, reemployment rights shall be forfeited. All teachers shall remain on the priority recall list for a maximum of three (3) years. E. While a layoff continues, no new teachers shall be hired except in those unique circumstances where (a) there are no teachers on the priority recall list qualified to fill the vacancy or (b) all qualified teachers on the priority recall list decline the offer to fill the vacancy. F. Any layoff due to reduction in force shall not be subject to any dismissal procedure required elsewhere in this Agreement. G. Teachers recalled under these provisions shall have restored to them all previously accrued sick leave and personal leave. H. The Board and the Association recognize that appropriate governmental agencies that have jurisdiction may promulgate rulings and/or regulations that may impact this Article. If such rulings or regulations cause any provisions to be in conflict, the parties shall meet within ten (10) days for the purpose of renegotiating only the provision(s) held to be contrary.

  • Reduction in Force and Recall Section 13.1. It is the intent of the parties, through this article, to establish an objective procedure by which a reduction in force (i.e., layoff or job abolishment) may be accomplished, should the need arise, and supersede the provisions of ORC 124.321 to 124.328, 124.37, OAC 123: 1-41-01 to 123: 1-41-22, and all local rules and regulations of the City of East Cleveland Civil Service Commission governing work force reductions. Section 13.2. Employees may be laid off as a result of lack of work, lack of funds, or abolishment of position. In the event of a layoff, the Employer shall notify the affected employee thirty (30) calendar days in advance of the effective date of layoff. The Employer agrees to discuss with representatives of the FOP the impact of the layoff on the bargaining unit member. Any layoff in the bargaining unit shall be in accordance with departmental seniority, i.e., the most recent employee hired is the first employee laid off. Any employee laid off from a bargaining unit position may, at his option, displace a permanent part-time or intermittent employee in the same classification. Failure to bump or failure to accept a recall to a part-time or intermittent position shall not jeopardize an employee’s recall rights to a full-time position. Section 13.3. Employees who are laid off shall be placed on a recall list for a period of three (3) years. If there is a recall, employees who are still on the recall list shall be recalled, in the inverse order of their layoff, provided they are presently qualified to perform the work in the work section to which they are recalled. Any recalled employee requiring additional training to meet the position qualifications in existence at the time of recall must satisfactorily complete the additional training required in this section. Such training shall be at the Employer’s expense. Section 13.4. The recalled employee shall have ten (10) calendar days following the date of recall notice to notify the Employer of his intention to return to work and shall have fifteen (15) calendar days following receipt of the recall notice in which to report for duty, unless a different date for return to work has been otherwise agreed upon.

  • Layoff Recall A. As it relates to individual employees who are not regulated by the Teacher Tenure Act, if conditions warrant a layoff of personnel, the following procedure will be used: 1. In the event an employee must be laid off, layoff will be on the basis of seniority, certification, and qualifications. It is understood that the Association shall have the right to review the layoff list prior to notification of the individual to be laid off. 2. An employee in a position being reduced or eliminated shall have the right to be transferred to the full- time position held by the employee with the least seniority for which the more senior employee is certified and qualified. No part-time positions shall be created to retain a senior employee. 3. If the Board acts to lay off an employee, every effort will be made to notify the employee of that Board action within two (2) working days of the action. B. As it relates to individual employees who are not regulated by the Teacher Tenure Act, a laid off employee shall be recalled to the first vacancy for which he/she is certified and qualified and in reverse order of layoff. Changes in certification and qualifications after the effective date of an employee's layoff are only taken into consideration in recall to vacant positions. A laid-off employee will be recalled to a vacant position for which he/she is certified and qualified before consideration for transfer to an open position will be given to any currently employed, qualified applicant. It is the laid off employee’s responsibility to have on file with the District a current certificate (including any additions or revisions to the certificate) as well as a current statement of any qualifications upon which recall decisions may be based. C. As it relates to individual employees who are not regulated by the Teacher Tenure Act, an employee’s right to recall shall only extend for a period of three (3) years from the effective date of his/her layoff. D. As it relates to individual employees who are not regulated by the Teacher Tenure Act, a laid off employee may continue his/her health, dental and life insurance benefits by paying monthly the normal per-subscriber group premium for such benefits to the Board, subject to conditions of existing policies provided such continuation does not affect the group rate. E. As it relates to individual employees who are not regulated by the Teacher Tenure Act, during a period of impending layoffs in this District, the Board may grant requests for voluntary leaves of absence if the Board deems it economically sound to approve such requests and a satisfactory replacement can be employed. F. As it relates to individual employees who are not regulated by the Teacher Tenure Act, notification of recall shall be in writing with a copy to the Association President. The notification shall be sent by certified mail to the employee’s last known address. It shall be the responsibility of each employee to notify the Board of any change in address.

  • PERSONNEL REDUCTION 1. When the District deems a reduction in force is necessary, it shall provide notification to the Union no later than notification is provided to the affected employees. Meetings with the Union for discussion of the effects of the proposed reduction will be scheduled upon request. Reductions shall be accomplished in accordance with the following provisions: A. Requests shall be made for volunteers in the affected classifications within the division. Management reserves the right to reject volunteers based on business needs. B. Any employee subject to layoff can accept and/or request a voluntary demotion to a lower classification that they are qualified to fill providing a position vacancy exists. C. Temporary positions within the affected classification, within the division, shall first be eliminated. D. Probationary employees in the affected classification, within the division, shall be subject to layoff before layoff of regular full-time employees. E. Part time employees in the affected classification, within the division, shall be subject to layoff before regular full-time employees. 2. The determination regarding a layoff of regular full-time employees shall be based on the following criteria applied to the affected division(s): A. Seniority within the classification. B. In the event two (2) or more employees have the same classification seniority, District seniority will be used. C. In the event two or more employees have the same seniority, in the classification and within the district, active discipline history will be considered. In the event no discipline is documented, the last four digits of the social security number will be used retaining the employee with the highest number. D. An employee subject to layoff can move back to the most recently held vacant position within the classification series within the division. If the position is held by another employee, the person with the most classification series seniority retains the position. E. An employee subject to layoff can move back to the most recently held vacant position. If the position is held by another employee, the person with the most District seniority retains the position. F. An employee subject to layoff that moves into a lower paid position will receive a minimum 5% reduction in pay, not to exceed the top of the lower position pay scale. 3. Employees laid off under this collective bargaining agreement shall receive at least six (6) weeks' notice, payment in lieu of notice, or any combination of notice and payment. A copy of this notice will be provided to the Union. 4. Reduction in Force Appeal Committee A. Concurrent with the announcement of a reduction in force, an appeals committee will be formed. The Union and the District will each select two (2) representatives who in turn will select a fifth member who shall serve as the chairperson of the committee. B. Employees subject to reduction in force may, within five (5) working days of receipt of notice, request an appeal in writing to the Union and/or HR Director to review the facts related to their individual concerns related to the process. C. Within ten (10) working days of receipt of the appeal, the committee shall review, investigate, and receive statements from the appealing employee, the division director, and/or any other relevant persons as determined by the committee. The committee will serve as an advisory committee to the Chief Health Officer and recommend action as they may agree upon. The committee shall submit a statement of findings to the Chief Health Officer within ten (10) working days of the review. The committee shall also state a recommended action upon a majority vote of the committee members. D. The Chief Health Officer shall review the committee's report and issue a decision that either accepts or rejects the recommendation or, at his/her discretion, directs the implementation of some other action. The decision of the Chief Health Officer is final and binding.

  • LAYOFFS AND RECALLS (a) Employees will be laid off in reverse order of seniority whenever there is a reduction of employees in the bargaining unit. The only exception to this provision is when the client requests in writing that a specific security guard be retained at their site. Guards can bump due to (1) loss of site, (2) being bumped by a senior guard, (3) client removal for non-disciplinary reasons, (4) return from approved leave of absence or (5) loss of position on a site. (b) The Company shall notify employees whose position is to be eliminated due to the loss of work at a specific site or the loss of the entire site at least five (5) working days prior to the effective date of termination of the position. Such employee will be entitled to bump junior employees at other sites in order to maintain employment and status. The company will meet with the affected employee and their Union representative as quickly as possible after notification in order to allow the employee to review options and make an informed decision where they wish to bump into. The parties will attempt to place the security guard into an alternate site where said guard will not lose any days of pay, but in no event, will the placement, or bumping take more than five (5) working days (no more than five (5) unpaid days). If an employee is not slotted into their new position within said five (5) working days, the company will provide payment in lieu of work. During the up to five (5) days waiting period, the employee will be entitled to be on top of the spare board list if they so desire. (c) The Company shall generally give notice of recall by registered mail to the last recorded address of the employee. The employee shall keep the Company informed of the employee's present address of location where he may be reached. The employee who fails to do so shall forfeit his right of recall. (d) If, within one (1) calendar day from the receipt of such notice, the employee accepts the recall, the job will be held open for one (1) calendar day from the day of the employee's acceptance. In the event that such recalled employee is employed elsewhere at the time of recall, the Company will hold the position vacant for two (2) weeks if the Company has received appropriate advance notice from its client. (e) In circumstances where the Company must fill vacant positions without delay, the Company shall give notice of recall by telephone until able to find a qualified employee who is prepared to report to work immediately. (f) If the employee declines the position, or fails to respond to the notice within one (1) calendar day from the date of receipt of the original notice, or fails to report to work within the time period outlined above, such employee shall be considered to have resigned and shall forfeit his recall rights. Should such employee be prevented from returning to work due to illness or accident he shall retain his recall rights and the Company shall be at liberty to recall another employee. The employee shall be required to show proof of such illness or accident.

  • Classification Review Grand Valley State University and APSS shall jointly determine the review assessment survey instrument to be used at Grand Valley State University. The parties shall maintain a Joint Review Committee, composed of three members appointed by the Human Resources Office and three members appointed by the Alliance. Bargaining unit members questioning the assigned classification of their position may do so by using the following procedure: A. Meet with the Employment Manager in the Human Resources Office to discuss the review process, changes in their job responsibilities, duties and any other process questions they may have. B. PSS member will fill out the assessment survey and email to the Employment Manager along with any other documentation that supports the request. The survey instrument will be jointly administered/reviewed by the Assessment Team (consisting of the Employment Manager and an Alliance member of the Joint Review Committee). A meeting with the PSS is scheduled for a verbal review of the documentation and to answer any questions the Assessment Team may have. The supervisor or appointing officer is encouraged to attend. If the Assessment Team believes a job site visit is warranted as a result of the survey information, they will schedule a time for a joint visit. C. The completed survey instrument shall be coded. The survey results, as determined by the Assessment Team, shall be shared with the survey participant. D. After receiving the survey results, the survey participant, if they so choose shall have the opportunity to meet with the Joint Review Committee for additional input and appeal. Any additional information shall be reviewed by the Committee, and where the Committee feels it is necessary, the survey will be recoded, in a manner mutually agreeable. E. The Joint Review Committee shall then deliberate as to the merit of the upgrade requested by the participant. If the Committee is not able to reach a consensus, the University will decide on the classification. The Alliance may appeal that decision through the arbitration procedure of the collective bargaining agreement. Professional Support Staff members may engage in the review process no more than once per year. Supervisors questioning the assigned classification of a staff member’s position shall provide supporting rationale, complete an assessment survey instrument and discuss with Manager of Employment. The Manager of Employment shall notify an Alliance Representative that a Supervisor is reviewing a staff member’s classification. The review and outcome shall be completed within 45 working days unless the Alliance Representative and Manager of Employment mutually agreed to an extension. The Alliance will be provided with the scored instrument and any supporting rationale.

  • Paperwork Reduction Act The collection of information in this final rule has been reviewed and, pending receipt and evaluation of public comments, approved by the Office of Management and Budget (OMB) under 44 U.S.C. 3507 and assigned control number 1545-1675. The collection of information in this regulation is in Sec. 1.860E-1(c)(5)(ii). This information is required to enable the IRS to verify that a taxpayer is complying with the conditions of this regulation. The collection of information is mandatory and is required. Otherwise, the taxpayer will not receive the benefit of safe harbor treatment as provided in the regulation. The likely respondents are businesses and other for-profit institutions. Comments on the collection of information should be sent to the Office of Management and Budget, Attn: Desk Officer for the Department of the Treasury, Office of Information and Regulatory Affairs, Washington, DC, 20503, with copies to the Internal Revenue Service, Attn: IRS Reports Clearance Officer, W:CAR:MP:FP:S, Washington, DC 20224. Comments on the collection of information should be received by September 17, 2002. Comments are specifically requested concerning: Whether the collection of information is necessary for the proper performance of the functions of the Internal Revenue Service, including whether the information will have practical utility; The accuracy of the estimated burden associated with the collection of information (see below); How the quality, utility, and clarity of the information to be collected may be enhanced; How the burden of complying with the collection of information may be minimized, including through the application of automated collection techniques or other forms of information technology; and Estimates of capital or start-up costs and costs of operation, maintenance, and purchase of service to provide information. An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless it displays a valid control number assigned by the Office of Management and Budget. The estimated total annual reporting burden is 470 hours, based on an estimated number of respondents of 470 and an estimated average annual burden hours per respondent of one hour. Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law. Generally, tax returns and tax return information are confidential, as required by 26 U.S.C. 6103.

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