<x-flowed>Except of course if there is an explicit exception to 6103.  Section 527 requires disclosure and it requires the IRS to make that disclosure available to the public.  The IRS website may not be perfect, but I think they are trying to create a workable database.  Similarly certain information on a 990 filed by (c)(3)s that are not religious institutions are also available.

It would be easier, however, if the data was all available from the same source.  But in my view, it is available.

Donald Tobin
Moritz College of Law
The Ohio State University

At 05:05 PM 2/23/2006 -0500, Jeffrey MA Hauser wrote:

And Congress would, because it is incapable of making an exception to
that statute for 527s, be forced to increase regulation of 527s?

That's a rather odd argument.

----- Original Message -----
From: richard@shepardlawoffice.com
Date: Thursday, February 23, 2006 3:09 pm
Subject: RE: Electionlawblog news and commentary 2/23/06

> The IRS is prevented by statute from disclosing anything from a
> return filed
> by a taxpayer.  26 USC ? 6103.
>
> Richard Shepard, Attorney at Law
> Shepard Law Office, Inc.
> 818 S. Yakima Ave., #200
> Tacoma, WA 98405
> 253-383-2235
>
> -----Original Message-----
> From: owner-election-law_gl@majordomo.lls.edu
> [mailto:owner-election-law_gl@majordomo.lls.edu]On Behalf Of
> Jeffrey MA
> Hauser
> Sent: Thursday, February 23, 2006 11:10 AM
> To: election-law
> Subject: Re: Electionlawblog news and commentary 2/23/06
>
> I LOVE the sophistication of Congressman Tiberi's argument:
>
> "If you want to find out who these groups are and where they get their
> money, good luck. These organizations aren't regulated in the same
> manner as a candidate's campaign committee. A candidate files regular
> contribution and expenditure reports with the Federal Elections
> Committee, but what most people don't realize is that 527s report
> theirfinancial information to the Internal Revenue Service. So you
> won't find
> out who contributed to them and how much unless you know where to
>
look."http://www.thisweeknews.com/thisweek.php?edition=common&story=thisweeknews/0
> 22306/NewAlbany/News/022306-News-102142.html
>
> SO, apparently Americans are really expert at retrieiving data from
> theFEC, but the barriers toward making them equally capable with
> the IRS
> are insurmountable?
>
>

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