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In the Courts
Four Remaining KPMG Defendants' Motion to Dismiss Indictment Is Denied
The four remaining defendants in the KPMG tax shelter prosecution moved unsuccessfully to have the indictment against them dismissed because of alleged IRS violations of 26 U.S.C. ' 6103, which requires the IRS to keep tax return information confidential. (See analysis on page 1.) United States v. Stein, No. 05-CR-00888 (S.D.N.Y. Sept. 10, 2008) (Memorandum & Order). Section 6103 provides that returns and “return information shall be confidential” and shall not be disclosed except as authorized by federal law. Disclosures may be made only “if the Secretary [of the Treasury, or his designees] has referred the case to the Department of Justice.” The defendants claimed that KPMG's return information was disclosed in 2003 to government authorities, who at the time were conducting a civil investigation, without the necessary referral under the law from the Secretary of the Treasury.
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