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United States · Bill · S

S. 1737 (105th)

Taxpayer Confidentiality Act of 1998

referredUnited States· United States Congress· EN

Introduced

10 March 1998

Last action

Status

Read twice and referred to the Committee on Finance.

Sponsors

Subjects

Discovery layer

Source updated

21 August 2025

Summary

Taxpayer Confidentiality Act of 1998 - Amends the Internal Revenue Code to extend common law confidentiality protections to a communication between a taxpayer and a federally authorized tax practitioner (as defined by this Act) if such communication would be considered a privileged taxpayer-attorney communication. Limits such privilege to noncriminal matters before the Internal Revenue Service and related Federal court proceedings.

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Versions

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Documents

3 official files

Introduced in Senate (text)

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Sources

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