Section 7216

Subsection a shall not apply to a disclosure or use of information which is permitted by regulations prescribed by the secretary under this section.

Section 7216. A convicted preparer may be fined not more than 1 000 or imprisoned not more than one year or both for each violation. Regulations under internal revenue code section 7216 disclosure or use of tax information by preparers of returns became effective january 1 2009. These frequently asked questions faqs present introductory information about regulations and revenue procedures for complying with internal revenue code section irc 7216.

Such regulations shall permit subject to such conditions as such regulations shall provide the disclosure or use of information for quality or peer reviews. Section 7216 information center internal revenue service skip to main content. Section 7216 makes it a crime for any preparer to knowingly or recklessly disclose any information that is furnished to the preparer in connection with preparing a client s tax return or use tax return information other than to prepare or assist in preparing that return thus establishing a prohibition on disclosure or use of a taxpayer s tax return information without the taxpayer s prior consent.

Internal revenue code sec. Subsection a shall not apply to a disclosure or use of information which is permitted by regulations prescribed by the secretary under this section. B disclosures to the irs.

Congress in 1971 that prohibits preparers of tax returns from knowingly or recklessly disclosing or using tax return information. Such regulations shall permit subject to such conditions as such regulations shall provide the disclosure or use of information for quality or peer reviews. The provisions of section 7216 a and 301 7216 1shall not apply to any disclosure of taxreturn information if the disclosure is made pursuant to any other provision of the internal revenue codeor the regulations thereunder.

Find information about section 7216 including faqs and revenue rulings. Subsection a shall not apply to a disclosure or use of information which is permitted by regulations prescribed by the secretary under this section. Such regulations shall permit subject to such conditions as such regulations shall provide the disclosure or use of information for quality or peer reviews.

This regulation updated previous regulations that had been substantially unchanged since the 1970s giving taxpayers greater control over their personal tax return information.