Legal scholars have discussed the concept of privacy at length, but that discussion has virtually ignored the federal income tax and its impact on individual privacy. Tax privacy has developed in that void to mean only a limited right of confidentiality notwithstanding the Tax Code's extensive...

The technological developments of recent decades have allowed companies to collect staggering amounts of consumer data by offering “free” access to digital products like search engines and social-media platforms. Scholars in a variety of fields recognize that this practice rep-resents a new...