client email to third party

[ChEAr$]

Originally Posted by AJsTax

The quote I typed in is from the New Tax Law Review from TTB. They specifically state that the list may not be distributed.
I have seen the adds from Tenez and others and wondered about it.
Can someone from TTB or NAEA further explain??

I think it turns on the definition of "is".. uh.. no.. on the definition of "distribution" or of ":list"

My opinion is the this tax newsletter outfit would be merely acting as an agent of it's customer, the preparer. Yes, as a subcontrator. And as long as that emailing of the newsletter is the only use of said list, the contractor, as agent, may maintain the list in computer storage.