Disclosure Penalty Guidance

Post Date: 1/15/10
Last Updated: 1/15/10

Summary

Under IRC §6713 and 7216, Income Tax Return Preparer Penalties may apply if the tax return preparer discloses or uses information on a client’s tax return without the taxpayer’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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