Authorities Cited: United States Code 18 U.S.C. § 3121 26 U.S.C. § 6103(a) 26 U.S.C. § 6103(k)(6) Code of Federal Regulations 26 C.F.R. § 301.6103(k)(6) Circuit Courts 732 F.2d 669, 673 803 F.2d 1042, 1049-1050 936 F.2d 1249, 1250-1251