Repairing the Tax Privacy Rules

169 Tax Notes Federal 1485 (2020)

7 Pages Posted: 19 Oct 2020 Last revised: 6 Mar 2021

See all articles by George K. Yin

George K. Yin

University of Virginia School of Law

Date Written: November 12, 2020

Abstract

This brief essay, adapted from remarks delivered to the Tax Policy and Simplification Committee of the ABA Tax Section on October 2, 2020, describes needed changes in three tax privacy areas: access and disclosure of presidential tax information, civil enforcement of congressional subpoenas, and confidentiality protections for tax return information obtained by subpoena. The essay also explains the problematic nature of public disclosures of tax information, including the recent reports published by the New York Times about President Trump’s taxes.

Keywords: tax privacy, presidential tax information, congressional subpoenas, confidentiality of tax information

JEL Classification: K34, K20, H20

Suggested Citation

Yin, George K., Repairing the Tax Privacy Rules (November 12, 2020). 169 Tax Notes Federal 1485 (2020), Available at SSRN: https://ssrn.com/abstract=3708529 or http://dx.doi.org/10.2139/ssrn.3708529

George K. Yin (Contact Author)

University of Virginia School of Law ( email )

580 Massie Road
Charlottesville, VA 22903
United States
434-924-7025 (Phone)
434-924-7536 (Fax)

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