---
title: GETTING TAXPAYERS’ CONSENT TO DISCLOSE OR USE TAX RETURN INFORMATION UNDER IRC SECTION 7216
description: By Caroline Rule The CPA Journal November 2019 Edition Under Internal Revenue Code (IRC) section 7216…
---

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# [GETTING TAXPAYERS’ CONSENT TO DISCLOSE OR USE TAX RETURN INFORMATION UNDER IRC SECTION 7216](https://kostelanetz.com/news/getting-taxpayers-consent-to-disclose-or-use-tax-return-information-under-irc-section-7216)

 Written by [Kostelanetz LLP](https://kostelanetz.com/news/author/kostelanetz-llp) | Dec 2, 2019

By [Caroline Rule](https://www.kflaw.com/caroline_rule)  
 The CPA Journal  
 November 2019 Edition

Under Internal Revenue Code (IRC) section 7216 and its concomitant regulations, a tax preparer must obtain the consent of a taxpayer before disclosing or using the taxpayer’s tax return information when that consent is required. 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. Treasury Regulations section 301.7216-2 then sets forth a great many instances where disclosure or use is in fact permitted without consent, as discussed in last month’s column.

Treasury Regulations section 301.7216-3, discussed in this column, sets forth requirements that appply when a tax return preparer must seek a taxpayer’s consent for a disclosure or use not authorized by section 301.7216-2. Section 301.7216-3, as well as Revenue Procedure 2013-14, sets forth additional requirements in connection with consent from taxpayers who file returns in the 1040 series.

[FULL ARTICLE](https://kflaw.com/wp-content/uploads/2022/06/Getting-Taxpayers_-Consent-to-Disclose-...pdf)

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