Jeremy Temkin Tax Return Confidentiality: Recent Developments
Over the past year, federal courts have issued decisions clarifying the extent to which §6103 shields tax returns and return information from disclosure in civil litigation, the extent to which the IRS is permitted to disclose confidential information during and in connection with investigations, and the application of a safe harbor shielding the government from liability for unauthorized disclosures.
January 17, 2024 at 09:31 AM
10 minute read
TaxAdopted in 1976, 26 U.S.C. §6103 prohibits the Internal Revenue Service (IRS) from disclosing tax returns and "return information" absent specified exceptions. The statute was initially enacted in response to widespread concern over the misuse of tax filings to pursue political vendettas, but more recently has drawn attention as a battleground over efforts to obtain copies of former President Trump's tax returns. See J. Temkin, "Confidentiality of Tax Returns, Congressional Authority and the President", N.Y.L.J. (Sept. 19, 2019).
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