Item 23: Journalists must not accept any privilege or position that will influence their professional performance in disseminating correct and comprehensive information.
Traditionally, documents to be used in tax litigation and relating to the strength or weakness of a tax position are covered by work-product privilege so the IRS generally cannot get them.
The department said it has had a longstanding position across administrations of both parties not to proceed with prosecution when a president has asserted executive privilege, as Obama did.