The Internal Revenue Service's Mandatory Waiver of Confidentiality - The Practical and Constitutional Defects

Authors

John G. Scherb

Library of Congress Authority File

http://id.loc.gov/authorities/names/n79122466

Document Type

Comments

Abstract

This Comment focuses upon both the practical and constitutional defects present in the Internal Revenue Service's proposed requirement of a mandatory waiver of confidentiality as a condition precedent to the issuing of a private letter ruling. The primary practical defect in the proposed amendments is that such a requirement may seriously undermine the present program of private rulings which plays an important part in both business planning and tax administration. The exact defects of the waiver requirement, while unknown, may prove costly to both the Service and the taxpayer.

Recommended Citation

John G. Scherb, The Internal Revenue Service's Mandatory Waiver of Confidentiality - The Practical and Constitutional Defects, 12 San Diego L. Rev. 889 (1975).
Available at: https://digital.sandiego.edu/sdlr/vol12/iss4/6