T.D. 9375

United States. Internal Revenue Bulletin, February, 2008 by Anonymous

Section 7216.-Disclosure or Use of Information by Preparers of Returns

26 CFR 301.7216-1: Penalty for disclosure or use of tax return information.

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 301

Guidance Necessary to Facilitate Electronic Tax Administration-Updating of Section 7216 Regulations

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Final regulations.

SUMMARY: This document contains regulations to update the rules regarding the disclosure and use of tax return information by tax return 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.

DATES: Effective Date: These...

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