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Diane Publishing Books
Taxpayer Privacy: A Guide for Screening and Assessing Proposals to Disclose Confidential Tax Information to Specific Parties for Specific Purposes
Michael Brostek (au)
The IRS receives a great deal of personal info. about individuals and bus. Confidentiality of info. reported to IRS is widely held to be a critical element of taxpayersäó» willingness to provide info. to IRS and comply with the tax laws. Anything reported to IRS is held in strict confidence. However, there are some statutory exceptions, incl. instances where Congress determined that the value of using tax info. for non-tax purposes outweighs the general policy of confidentiality. This guide is intended to facilitate consistent assessment of proposals to grant or modify exceptions. It consists of key questions that can help in: (1) screening a proposal for basic facts; and (2) identifying policy factors to consider. Illus. This is a print on demand report.
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