26 U.S.C. § 6050X: Information with respect to certain fines, penalties, and other amounts

the amount required to be paid as a result of the suit or agreement to which paragraph (1) of section 162(f) applies, any amount required to be paid as a result of the suit or agreement which constitutes restitution or remediation of property, and any amount required to be paid as a result of the suit or agreement for the purpose of coming into compliance with any law which was violated or involved in the investigation or inquiry. a suit with respect to a violation of any law over which the government or entity has authority and with respect to which there has been a court order, or an agreement which is entered into with respect to a violation of any law over which the government or entity has authority, or with respect to an investigation or inquiry by the government or entity into the potential violation of any law over which such government or entity has authority, and the aggregate amount involved in all court orders and agreements with respect to the violation, investigation, or inquiry is $600 or more. The Secretary shall adjust the $600 amount in subparagraph (A)(ii) as necessary in order to ensure the efficient administration of the internal revenue laws. The return required under this subsection shall be filed at the time the agreement is entered into, as determined by the Secretary. the name of the government or entity, and the information supplied to the Secretary under subsection (a)(1). For purposes of this section, the term “appropriate official” means the officer or employee having control of the suit, investigation, or inquiry or the person appropriately designated for purposes of this section.