Confidentiality of taxpayer information : United States

Part of a comparative survey dealing with the issue of confidentiality of tax settlements and taxpayer information. The article first discusses the general requirements applicable to situations in which the government and the IRS must disclose to third parties information in its possession. It then describes the ability of the IRS to disclose or challenge dissemination of the information in its possession and briefly considers taxpayer and third-party rights, or lack thereof, in providing the sensitive information to the IRS and the risk of disclosure of such information.