AICPA Releases Reg 7216 Sample Forms

The AICPA Tax Section is today providing several examples of consent forms which have been developed by CPA members for their discussions or consultations with individual clients.

GET THE FREE DOWNLOAD: Four sample consent forms (Word document, 8 pages)

According to the AICPA:

IRS regulations on the unauthorized disclosure of tax return information went into effect on January 1. Absent a specific exception, Treas. Reg. section 301.7216 generally prohibits the disclosure or use of tax return information without the client’s explicit, written consent. Under section 7216, a tax return preparer is subject to a criminal penalty for “knowingly or recklessly” disclosing or using tax return information. Each violation of section 7216 could result in a fine of up to $1,000 or one year imprisonment, or both.

AICPA members who are engaged in tax return preparation and tax planning services need to become familiar with Treas. Reg. section 301.7216 and Revenue Procedure 2008-35, the authoritative guidance with respect to a preparer’s disclosure or use of tax return information.

More at the AICPA: New Section 7216 Regulations Become Effective

RELATED: NEW IRS Reg 7216 Worries, Confuses CPAs. But Help Is on the Way.

2 Responses to “AICPA Releases Reg 7216 Sample Forms”

  1. Tom Hood


    Thanks for pointing this out. We just heard form our a few small practitioners with questions about this. I can add (from the AICPA Tax team) that no additional consent forms (under 7216) are needed when e-filing tax returns. Just use the approved IRS/state e-file transmittals.


  2. Find Niches Online

    Excellent content here and a nice writing style too – keep up the great work!