Abstract
This article provides a comprehensive analysis of the legal framework governing taxpayer privacy in the United States, with a focus on Section 6103 of the Internal Revenue Code. Tracing the historical evolution of privacy protections from early 20th-century political misuse to the present, the article explains how legislative reforms have aimed to limit unauthorized access to tax return information. Morse critically examines the statutory and regulatory mechanisms that seek to protect sensitive taxpayer data—including criminal sanctions, civil remedies, and administrative safeguards—and assesses their efficacy. Particular attention is given to recent controversies involving breaches by IRS contractors and data skimming by third-party tax software providers, highlighting gaps in enforcement and legal redress. The article ultimately argues that while formal rules have improved, taxpayer privacy protections have not kept pace with technological and political developments, leaving individuals vulnerable to misuse of their financial data and underscoring the need for reform.