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Is anyone ever prosecuted for violating these taxpayer protections? The short answer is, rarely. According to the Transactional Records Access Clearinghouse at Syracuse University, there has been only one single case during the current fiscal year where a violation of IRC § 7213 was the lead charge. There may be other cases where a violation of this section was prosecuted along with other charges, but the lack of charges in this area is a clear indicator that prosecuting these violations is not a priority.
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