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The CPA hired an attorney to defend against the negligence claim. To which party, if any, may the CPA disclose the wife's tax return information

The CPA hired an attorney to defend against the negligence claim. To which party, if any, may the CPA disclose the wife's tax return information without the wife's consent"?

Regarding the privity of contract doctrine where the husband is not a party to contract, He has hired an attorney to pursue a negligence claim against the CPA without his wife's consent. Why this is possible to pursue?

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