§7216 Disclosure or use of information by preparers of returns

Summary

People who prepare or help prepare chapter 1 tax returns (federal income tax returns) for pay must not, knowing or acting recklessly, share the taxpayer’s return information or use it for anything other than preparing that return. Exceptions: sharing or using the information is allowed if another part of the tax code allows it, a court orders it, it’s used to prepare that person’s state or local tax returns or estimated tax forms, or IRS rules permit it (for example, for quality or peer reviews under set conditions).