Internal Revenue Code Sec. 7216 is a criminal provision enacted by the U.S. Congress in 1971 that prohibits preparers of tax returns from knowingly or recklessly disclosing or using tax return information. A convicted preparer may be fined not more than $1,000, or imprisoned not more than one year or both, for each violation.
Sample consent forms
Consent forms should be used when tax return information is shared with outside parties including entities related to a tax practitioner’s firm, such