The US District Court for Arizona has dismissed claims for relief for information exchanged under the1971 US Japan income tax treaty. Aloe Vera of America, Inc. v. United States (Docket No. 99-1794, 2 February 2007). The case involved information provided by the US Internal Revenue Service (IRS) to the Japanese NTA under Article 26 (Exchange of Information) of the 1971 US-Japan income tax treaty. The information was provided pursuant to a simultaneous audit examination of the taxpayers commenced by the IRS and the Japanese NTA in 1996. The taxpayers complained to the IRS that the Japanese NTA publicly disclosed this...