Summary: S.1737 — 105th Congress (1997-1998)All Information (Except Text)

There is one summary for S.1737. Bill summaries are authored by CRS.

Shown Here:
Introduced in Senate (03/10/1998)

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.