S 1737
105th Congress
Senate
Taxation
Attorney-client privilege
Confidential communications
Income tax
Law
Personal income tax
Tax consultants
Tax preparers
Taxpayers
Taxpayer Confidentiality Act of 1998
Introduced: March 10, 1998
See on congress.gov
Everywhere this bill has been
3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 10, 1998
Read twice and referred to the Committee on Finance.
Mar 10, 1998
Sponsor introductory remarks on measure. (CR S1699)
Mar 10, 1998
Introduced in Senate
Plain-English 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.
What's happening now
Read twice and referred to the Committee on Finance.
Committees of jurisdiction
1