The Internal Revenue Service updated is Disclosure Litigation and Reference Book last revised in April 2000. The 2011 Disclosure & Privacy Law Reference Guide covers the primary disclosure laws that affect the IRS. This includes IRC §§ 6103 and 6110, the Freedom of Information Act (FOIA), and the Privacy Act of 1974), related statutes, and testimony authorization procedures. Guidance on legal matters concerning these disclosure laws is provided by the Office of the Assistant Chief Counsel (Disclosure & Privacy Law). Of course, the IRS is careful to note that its Guide cites to "unpublished" cases which generally should not be cited as authority except under "severely limited circumstances." It also states in the Guide that the result in any case will depend on the applicable facts and the Guide may not be used or cited as authority for setting or sustaining a legal position. However, the Guide appears to be a good resource on these issues.