It is a criminal offense for a tax return preparer to make an unauthorized use or disclosure of tax return information …, and such a use or disclosure is also subject to a civil penalty. The Treasury, in 2008, restated the regulations under the … information only in connection with preparation of the taxpayer's return. Almost any use or disclosure is permissible with the …

outsourcing and voluntary disclosure. Further, identification tests show that managers reduce voluntary disclosures when they … risks. The global outsourcing effect on disclosure is stronger when corporate customers face a higher litigation risk, when …Global outsourcing has become an economic imperative for many major corporations worldwide, but at the same time, it …