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S 1737 105th Congress Senate

Taxpayer Confidentiality Act of 1998

Official title: 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.

Introduced: April 20, 1998 See on congress.gov
Taxation Attorney-client privilegeConfidential communicationsIncome taxLaw
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Personal income taxTax consultantsTax preparersTaxpayers
This bill died when the 105th Congress ended
It never became law before the 105th Congress (1997–1998) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 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
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 Latest action March 10, 1998

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

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.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 1737: Taxpayer Confidentiality Act of 1998. 105th Congress. Open America. https://openamerica.io/bill/105-S-1737/
MLA
"S. 1737: Taxpayer Confidentiality Act of 1998." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-S-1737/.
Bluebook (legal)
S. 1737, 105th Cong. (2026), https://openamerica.io/bill/105-S-1737/.
Markdown link
[S. 1737: Taxpayer Confidentiality Act of 1998](https://openamerica.io/bill/105-S-1737/)
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