The Confidentiality of a Client’s Tax Return Information: Provisions Tax Preparers Must Remember

Rule, Caroline

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The Confidentiality of a Client’s Tax Return Information: Provisions Tax Preparers Must Remember

The CPA Journal, October 2019

3 Pages Posted: 5 May 2020

See all articles by Caroline Rule

Caroline Rule

Kostelanetz & Fink, LLP

Date Written: October 1, 2019

Abstract

Internal Revenue Code (IRC) section 7216 and its lengthy regulations govern when a tax return preparer may disclose or use a taxpayer’s tax return information without first obtaining the taxpayer’s consent. Because it is a federal crime to violate section 7216 and its regulations, CPAs should familiarize themselves with these provisions. This column discusses when tax return preparers are permitted to disclose or use tax return information without first obtaining the taxpayer’s consent. A future column will discuss the requirements for obtaining consent when it is necessary.

Keywords: Confidentialty, Client's Tax Return Information, Provisions Tax Preparers Must Remember

Suggested Citation: Suggested Citation

Rule, Caroline, The Confidentiality of a Client’s Tax Return Information: Provisions Tax Preparers Must Remember (October 1, 2019). The CPA Journal, October 2019, Available at SSRN: https://ssrn.com/abstract=3571491