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2 Hous. Bus. & Tax L.J. 1 (2002)

handle is hein.journals/houbtalj2 and id is 1 raw text is: COPYRIGHT © 2002 HOUSTON BUSINESS AND TAX LAW JOURNAL. ALL RIGHTS RESERVED. SHOULD THE INTERNAL REVENUE CODE BE AMENDED TO PERMIT IRS SPECIAL AGENTS TO DISCLOSE THAT TAXPAYERS ARE UNDER CRIMINAL INVESTIGATION PRIOR TO THE DECISION TO PROSECUTE? Edward D. Urquhart* TABLE OF CONTENTS I. LABELING INNOCENT TAXPAYERS AS CRIMINALS .................. 3 II. THE FAULTY REASONING OF THE JCT .............................. 5 A. Third Parties as Potential Targets of IRS Criminal Investigations ............................................................. 5 B. Misinterpretation of the Confidentiality Statute ...... 7 C. Government Liability for Unlawful Disclosures Under Section 7431 ................................................... 15 III. THE FAULTY REASONING OF THE TREASURY D EPARTM ENT ................................................................... 20 IV. THE JCT AND TREASURY DEPARTMENT RECOMMENDATIONS STRIP TAXPAYERS OF THEIR RIGHTS TO CONFIDENTIALITY .......................................... 25 V. THE RECOMMENDATIONS ELIMINATE IRS LIABILITY U NDER SECTION 7431 .......................................................... 27 V I. CONCLUSION ..................................................................... 27 V II. A DDEN DUM .......................................................................... 28 On January 28, 2000, the Staff of the Joint Committee on Taxation (JCT) published its Study of Present-Law Taxpayer Confidentiality and Disclosure Provisions as Required by Section 3802 of the Internal Revenue Service Restructuring and Reform Act of 1998.' In the JCT Study section entitled Disclosure of *Attorney at Law, Houston, Texas; South Texas College of Law, J.D., 1976; New York University School of Law, LL.M. in Taxation, 1977. 1. JOINT COMM. ON TAXATION, STUDY OF PRESENT-LAW TAXPAYER CONFIDENTIALITY AND DISCLOSURE PROVISIONS AS REQUIRED BY SECTION 3802 OF THE INTERNAL REVENUE SERVICE RESTRUCTURING AND REFORM ACT OF 1998, VOL. 1: STUDY OF GENERAL DISCLOSURE PROVISIONS (Jan. 28, 2000), available at http://www.house.gov/

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