The law › Title 26, Internal Revenue Code › Chapter 77

26 U.S.C. 7525: Confidentiality privileges relating to taxpayer communications

Created in 1998 by the Internal Revenue Service Restructuring and Reform Act of 1998 (Public Law 105-206). Changed by 1 later law. No bill we track in this Congress changes it.

How it got hereLaws that created or changed it, newest first

2004American Jobs Creation Act of 2004

1998Internal Revenue Service Restructuring and Reform Act of 1998created it

26 U.S.C. 7525Confidentiality privileges relating to taxpayer communications

(a)Uniform application to taxpayer communications with federally authorized practitioners

(b)Section not to apply to communications regarding tax shelters

This CongressBills that change it or would

None we track

past change
enacted this Congress
proposed

This Congress

No bill we track in the 119th Congress changes this section.

How it got here

2004

Pub. L. 108–357 amended heading and text of subsec. (b) generally. Prior to amendment, text read as follows: "The privilege under subsection (a) shall not apply to any written communication between a federally authorized tax practitioner and a director, shareholder, officer, or employe… (American Jobs Creation Act of 2004) Law text · (b)

Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.