Section 7216 Guidance and Resources

Section 7216 Frequently Asked Questions

To see the full list of Sec. 7216 FAQs, visit the IRS's website.

Sample Consent Forms


In all likelihood, the appropriate consent forms for one accounting firm may not necessarily be suitable for another firm. That is, each tax preparer is urged to read Regs. Sec. 301.7216 and Rev. Proc. 2013-14 very closely in order to draft the appropriate consent forms necessary to meet the unique facts and circumstances of his or her particular firm’s needs. Moreover, the provided consent forms reflect the personal views of the CPAs who developed the form, and thus, such forms do not represent a position of the AICPA or of the AICPA Tax Section.

Four examples of consent forms are provided as follows:

  1. Consent to Disclosure of Tax Return Information. This is a general consent to disclose tax return information which can be used for disclosure of the return information to (among others) your client’s banker or mortgage broker (see Consent A). [General]
  2. Consent to Disclosure of Tax Return Information. This consent form involves the disclosure of tax return information to a specific financial planning/investment firm (see Consent B). [Specific]
  3. Consent to [Foreign] Disclosure of Tax Return Information. This consent form permits a U.S. preparer to disclose tax return information (including the taxpayer’s Social Security number as long as adequate data protection safeguards are in place) to a foreign-based preparer (see Consent C). 
  4. Consent to Use Tax Return Information. This consent form covers the use of the tax return information by the preparer to disseminate firm newsletters, press releases, webcasts, and hiring announcements to individual clients. This consent form should be used when the preparer plans on using an individual client’s tax return information for non-tax purposes (see Consent D).

View sample consent letters here.

In providing these consent forms, we must stress that they are: (1) merely examples; and (2) should not be viewed as “templates” or “authoritative.”


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