Michael Desmond will speak at the 78th Annual University of Chicago Law School Federal Tax Conference on November 7, 2025. Desmond will present "Is Section 6103 Providing the Protections It Promised? And Should It?" This panel will discuss the history of and policy choices underlying section 6103 and whether the protections afforded by the statute, and consequences for violating the statute, should be updated to address the latest developments.