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 …

. boycott risk) and the deniability mechanism (higher boycott risk under integration than under outsourcing). The equilibrium …