Section 6103 is one of the more heavily litigated statutes in tax law
because it is one of the few areas of tax law in which a violation renders
the feds liable for damages.  I seriously doubt the IRS gives a rip about
disclosure laws, or is interested in assisting the FEC regulate political
speech.  It is certainly interested in protecting itself from liability.

Richard Shepard, Attorney at Law
Shepard Law Office, Inc.
818 S. Yakima Ave., #200
Tacoma, WA 98405
253-383-2235

-----Original Message-----
From: Jeffrey MA Hauser [mailto:jmh248@nyu.edu]
Sent: Thursday, February 23, 2006 2:05 PM
To: richard@shepardlawoffice.com; election-law
Subject: Re: RE: Electionlawblog news and commentary 2/23/06

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=thisweek
news/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?