Disclosure Penalty Guidance
Post Date: 1/15/10
Last Updated: 1/15/10
Under IRC Â§6713 and 7216, Income Tax Return Preparer Penalties may apply if the tax return preparer discloses or uses information on a clientâ€™s tax return without the taxpayerâ€™s consent. The IRS recently provided guidance and examples of certain circumstances where the tax return preparer does not need written consent from a client prior to using confidential client information.
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