
doi: 10.2139/ssrn.3708529
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.
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