, separate disclosure of tax service fees as a component of those fees was not required until 2003. During this period there was … political costs associated with heightened regulatory scrutiny. Results show that the likelihood of separate disclosure of tax … political cost hypothesis. Importantly, we find that the negative association of political cost and disclosure is exacerbated by …

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 …