Federal Circuit Clarifies Third-Party Return Information Disclosure Exception

A recent order by the Federal Circuit has helped bring some clarity to the availability of non-party taxpayer information in tax litigation. The order establishes firmer guidelines for when otherwise nondisclosable return information should be released by the federal government. The per curiam order citation is In Re United States, No. 992, 2011-M992 (Fed. Cir. 2012).

See Jeremiah Coder, "Federal Circuit Clarifies Third-Party Return Information Disclosure Exception," Tax Notes (2012 TNT 15-4, Jan. 23, 2012).

Posted by Andrew Hodes, Associate Editor, Wealth Strategies Journal.