FERPA (cont.)
However, the opinion cites the conflict of laws principle stated in Watt v. Alaska, 451 U.S. 259, 266, 267, when two federal laws are irreconcilable the more recently enacted statute governs. Therefore, “the Department believes that, as a later enacted and more specific statute, the Act reflects congressional intent that the information specified in 26 U.S.C. Sec. 6050s be reported to the IRS notwithstanding FERPA’s privacy provisions”.