Internal Revenue Code, disclosure or use of information by preparers of returns (26 U.S.C. 7216(a))
A tax preparer that licenses client tax information, including what sits in client email, commits a federal crime unless an exception or the client's specific consent applies, so tax client material comes out of any lot.
Dated 17 Oct 2026Source checked 17 Oct 2026Basis: primary text
In the source's own words
“(1) discloses any information furnished to him for, or in connection with, the preparation of any such return, or (2) uses any such information for any purpose other than to prepare, or assist in preparing, any such return, shall be guilty of a misdemeanor”
Where it was read
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