T.D. 9375, under Section 7216, updates the rules regarding the disclosure and use of tax return information by tax preparers. Among other things, the regulations finalize rules for taxpayers to consent to the disclosure or use of their tax return information by tax return preparers. The regulations either modify or clarify the scope of the circumstances to which the rule apply, the circumstances in which an income tax return preparer may disclose or use tax return information without taxpayer consent, and the circumstances in which an income tax return preparer may rely upon a taxpayer's consent to disclose or use information that the income tax return preparer obtains in connection with the preparation of a return. The regulations are applicable to disclosures or uses of tax return information occurring on or after January 1, 2009.
T.D. 9375 Anonymous
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