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Tax Data Disclosure Under The Freedom Of Information Act: Evolution, Issues And Analysis, Mark A. Segal

Akron Tax Journal

In this article an examination and analysis is made of the major provisions of the FOIA, of how the FOIA has been applied in the tax area, and of major emerging issues concerning the FOIA. Particular attention is accorded to the common clash of the FOIA's policy of disclosure with I.R.C. § 6103's general rule of confidentiality and nondisclosure of tax return data.