§7216. Disclosure or use of information by preparers of returns — Inbound Citations
26 U.S.C. § 7216
Cited by 5 provisions in release 119-102.
Citations to 26 U.S.C. § 7216 as a whole
-
(C) any authorized IRS e-file Providers (as defined for purposes of section 7216 of title 26), but only to the extent that the person acts in such capacity.
-
(5) Taxpayer identity information with respect to any tax return preparer, and information as to whether or not any penalty has been assessed against such tax return preparer under section 6694, 6695, or 7216, may be furnished to any agency, body, or commission lawfully charged under any State or local law with the licensing, registration, or regulation of tax return preparers. Such information may be furnished only upon written request by the head of such agency, body, or commission designating the officers or employees to whom such information is to be furnished. Information may be furnished and used under this paragraph only for purposes of the licensing, registration, or regulation of tax return preparers.
-
(II) any person subject to the requirements of section 7216 and which is a participant in such information sharing and analysis center.
-
(ii) Any return information received by a person described in subparagraph (B)(i)(II) shall be treated for purposes of section 7216 as information furnished to such person for, or in connection with, the preparation of a return of the tax imposed under chapter 1.
Citations to §7216(b)
-
(c) The rules of section 7216(b) shall apply for purposes of this section.