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For federal officials, this presents a legal and ethical dilemma: following executive directives versus adhering to statutory confidentiality requirements.
Step 4: Internal Conflict and Ethical Considerations
The Acting IRS Chief reportedly refused to comply because:
Compliance would violate 26 U.S.C. § 6103
There were insufficient legal mechanisms to justify sharing
Ethical duty to protect taxpayers’ confidential information took precedence
This decision highlights the tension between political pressure and statutory obligations, a challenge faced by many federal administrators.
Step 5: Immediate Consequences of Resignation
The resignation triggered:
Temporary leadership gaps in IRS administration
