Max and Annie are roommates sharing an apartment. Although they know each other well, they have respect for each others privacy. Thus, when Maxs Form 1040 was audited by the IRS, he made no mention of the audit to Annie. When Annie was clearing the answering machine that they shared, she heard the following message: Max, this is Richard, the IRS auditor. My figures show that you owe the government $10,000 in taxes and another $4,500 in penalties and interest. When Annie brought up the message during dinner conversation that night, Max was furious. How could the IRS be so careless as to broadcast this news to a stranger? Did not he have any privacy and confidentiality rights? Max calls you to determine whether he might have a case against the IRS or Richard, the agent. Prepare a file memo assessing Maxs position.