§7216 — Disclosure or use of information by preparers of returns
Statute Text — 26 U.S.C. §7216
Any person who is engaged in the business of preparing, or providing services in connection with the preparation of, returns of the tax imposed by chapter 1, or any person who for compensation prepares any such return for any other person, and who knowingly or recklessly—
discloses any information furnished to him for, or in connection with, the preparation of any such return, or
uses any such information for any purpose other than to prepare, or assist in preparing, any such return,
shall be guilty of a misdemeanor, and, upon conviction thereof, shall be fined not more than $1,000 ($100,000 in the case of a disclosure or use to which section 6713(b) applies), or imprisoned not more than 1 year, or both, together with the costs of prosecution.
Subsection (a) shall not apply to a disclosure of information if such disclosure is made—
pursuant to any other provision of this title, or
pursuant to an order of a court.
Subsection (a) shall not apply to the use of information in the preparation of, or in connection with the preparation of, State and local tax returns and declarations of estimated tax of the person to whom the information relates.
Subsection (a) shall not apply to a disclosure or use of information which is permitted by regulations prescribed by the Secretary under this section. Such regulations shall permit (subject to such conditions as such regulations shall provide) the disclosure or use of information for quality or peer reviews.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §301.7216-0 Table of contents
- Treas. Reg. §Treas. Reg. §301.7216-0(a) In general.
- Treas. Reg. §Treas. Reg. §301.7216-0(b) Timing requirements and limitations.
- Treas. Reg. §Treas. Reg. §301.7216-0(c) Special rules.
- Treas. Reg. §Treas. Reg. §301.7216-0(d) Effective date.
- Treas. Reg. §Treas. Reg. §301.7216-0(e) Disclosure or use of information in the case of related taxpayers.
- Treas. Reg. §Treas. Reg. §301.7216-0(f) Disclosure pursuant to an order of a court, or an administrative order, demand, request, summons or subpoena which is issued in the performance of its duties by a Federal or State agency, the United States Congress, a professional association ethics committee or board, or the Public Company Accounting Oversight Board.
- Treas. Reg. §Treas. Reg. §301.7216-0(g) Disclosure for use in securing legal advice, Treasury investigations or court proceedings.
- Treas. Reg. §Treas. Reg. §301.7216-0(h) Certain disclosures by attorneys and accountants.
- Treas. Reg. §Treas. Reg. §301.7216-0(i) Corporate fiduciaries.
- Treas. Reg. §Treas. Reg. §301.7216-0(j) Disclosure to taxpayer's fiduciary.
- Treas. Reg. §Treas. Reg. §301.7216-0(k) Disclosure or use of information in preparation or audit of State or local tax returns or assisting a taxpayer with foreign country tax obligations.
- Treas. Reg. §Treas. Reg. §301.7216-0(l) Payment for tax preparation services.
- Treas. Reg. §Treas. Reg. §301.7216-0(m) Retention of records.
- Treas. Reg. §Treas. Reg. §301.7216-0(n) Lists for solicitation of tax return preparation business.
- Treas. Reg. §Treas. Reg. §301.7216-0(o) Producing statistical information in connection with tax return preparation business.
- Treas. Reg. §Treas. Reg. §301.7216-0(p) Disclosure or use of information for quality, peer, or conflict reviews.
- Treas. Reg. §Treas. Reg. §301.7216-0(q) Disclosure to report the commission of a crime.
- Treas. Reg. §Treas. Reg. §301.7216-0(r) Disclosure of tax return information due to a tax return preparer's incapacity or death.
- Treas. Reg. §Treas. Reg. §301.7216-0(s) Effective date.
- Treas. Reg. §Treas. Reg. §301.7216-1 Penalty for disclosure or use of tax return information
- Treas. Reg. §Treas. Reg. §301.7216-1(a) In general.
- Treas. Reg. §Treas. Reg. §301.7216-1(b) Definitions.
- Treas. Reg. §Treas. Reg. §301.7216-1(c) Gramm-Leach-Bliley Act.
- Treas. Reg. §Treas. Reg. §301.7216-1(d) Effective/applicability date.
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