A bill to amend the Internal Revenue Code of 1986 to provide a uniform application of the confidentiality privilege to taxpayer communications with federally authorized practitioners.
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.
Introduced in Senate
Sponsor introductory remarks on measure. (CR S1699)
Read twice and referred to the Committee on Finance.
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