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The most popular disclosure forms are these two. You can click
the appropriate link when you are ready. The information further
below are the IRS regulations and formal procedures that lay out what
must be followed to comply with the law (U.S.C. Section 7216).
Disclosure Situation 4
- Consent is sought for
disclosure of tax return information in the context other
than tax return preparation or performance of auxiliary
services; and
- Tax return information will
not be disclosed outside the United States or any territory
or possession of the United States
Use -
All Situations
- Consent is sought for use of
tax return information under any circumstance
New Disclosure and
Consent Penalties became effective January 1, 2009.
Federal law already strictly prohibited
the IRS from making disclosures of taxpayer return information within
its control to third parties except with taxpayer consent or in other
circumstances set by Congress. The new rules apply only to tax return
information held by income tax return preparers.
Among the new rules:
-
Generally, preparers must obtain
taxpayer consent, either by paper or electronically depending
on how the return is being filed, before tax return information
can be disclosed to any third party or used for any purpose other
than filing the return.
-
If the taxpayer consents to the
disclosure and use of his information, the consent must
identify the intended purpose of the disclosure, identify the
recipients and describe the particular authorized disclosure or
use of the information.
-
Mandatory language informs
individual taxpayers that they are not required to sign the
consent; that if they sign the consent, federal law may not
protect their information from further disclosure; and that if
they sign the consent, they can set a time period for the duration
of that consent. If taxpayers fail to set a time period, the
consent is valid for a maximum of one year.
-
To prevent consent requests from
individual taxpayers from being buried in fine print, the rules
require the paper consent documents to be in 12-point type on
81/2 by 11 inch paper and require electronic consent requests to
be in the same type as the Web site’s standard text, all to
prevent consent requests from being too difficult to read for
individual taxpayers.
-
If a taxpayer declines to provide
consent for an unrelated tax preparation disclosure or use
request, the preparer cannot make a similar consent request. The
intent is to protect taxpayers from being pressured with repeated
consent requests regarding the same issue.
-
Mandatory consent from taxpayers also
is required if the tax information is going to be disclosed to a
tax preparer located outside the United States. This provision is
intended to ensure taxpayers are informed if their tax information
is being sent off-shore for return preparation. The individual
taxpayer’s Social Security Number also must be redacted.
Treas. Reg. 301.7216-3
The consent must be signed by the
taxpayer or his agent, and must contain the following:
(1) the name of the tax return preparer;
(2) the taxpayer's name;
(3) the purpose for which the consent is being furnished;
(4) the date;
(5) a statement that the return information may not be disclosed or
used by the preparer for any purpose (not otherwise permitted under
the regulations) other than that stated in the consent; and
(6) a statement by the taxpayer that he consents to any disclosure or
use of the information in connection with another person's return.
Revenue
Procedure 2008-35, Section 4.04
Requirements for Every Consent. In addition to the requirements
provided in §301.7216-3, consents to disclose or use Form 1040 series
tax return information must satisfy the following requirements-
(1) Mandatory statements in the consent.
The following statements must be included in a consent under the
circumstances described below, except that a tax return preparer may
substitute the preparer’s name where "we" or "our" is used.
(a) Consent to disclose tax return
information in context other than tax preparation or auxiliary
services. Unless a tax return preparer is obtaining a taxpayer’s
consent to disclose the taxpayer’s tax return information to another
tax return preparer for the purpose of performing services that assist
in the preparation of, or provide auxiliary services (as defined in
§301.7216-1(b)(2)(ii)) in connection with the preparation of, the tax
return of the taxpayer, any consent to disclose tax return
information must contain the following statements in the following
sequence:
Federal law requires
this consent form be provided to you. Unless authorized by law, we
cannot disclose, without your consent, your tax return information to
third parties for purposes other than the preparation and filing of
your tax return. If you consent to the disclosure of your tax return
information, Federal law may not protect your tax return information
from further use or distribution.
You are not required to
complete this form. If we obtain your signature on this form by
conditioning our services on your consent, your consent will not be
valid. If you agree to the disclosure of your tax return information,
your consent is valid for the amount of time that you specify. If you
do not specify the duration of your consent, your consent is valid for
one year.
(b) Consent to disclose
tax return information in tax preparation or auxiliary services
context. If a tax return preparer is otherwise required to obtain a
taxpayer’s consent to disclose the taxpayer’s tax return information
to another tax return preparer for the purpose of performing services
that assist in the preparation of, or provide auxiliary services (as
defined in §301.7216-1(b)(2)(ii)) in connection with the preparation
of, the tax return of the taxpayer, any consent to disclose tax
return information must contain the following statements in the
following sequence:
Federal law requires
this consent form be provided to you. Unless authorized by law, we
cannot disclose, without your consent, your tax return information to
third parties for purposes other than the preparation and filing of
your tax return and, in certain limited circumstances, for purposes
involving tax return preparation. If you consent to the disclosure of
your tax return information, Federal law may not protect your tax
return information from further use or distribution.
You are not required to
complete this form. Because our ability to disclose your tax return
information to another tax return preparer affects the service that we
provide to you and its cost, we may decline to provide you with
service or change the terms of service that we provide to you if you
do not sign this form. If you agree to the disclosure of your tax
return information, your consent is valid for the amount of time that
you specify. If you do not specify the duration of your consent, your
consent is valid for one year.
(c) Consent to use. All consents to use
tax return information must contain the following statements in the
following sequence:
Federal law requires
this consent form be provided to you. Unless authorized by law, we
cannot use, without your consent, your tax return information for
purposes other than the preparation and filing of your tax return.
You are not required to
complete this form. If we obtain your signature on this form by
conditioning our services on your consent, your consent will not be
valid. Your consent is valid for the amount of time that you specify.
If you do not specify the duration of your consent, your consent is
valid for one year.
(d) All consents must contain the
following statement:
If you believe
your tax return information has been disclosed or used improperly in a
manner unauthorized by law or without your permission, you may contact
the Treasury Inspector General for Tax Administration (TIGTA) by
telephone at 1-800-366-4484, or by email at
complaints@tigta.treas.gov
(e) Mandatory statement in any
consent to disclose tax return information to a tax return preparer
located outside of the United States. If a tax return preparer to
whom the tax return information is to be disclosed is located outside
of the United States, the taxpayer’s consent under §301.7216-3 prior
to any disclosure is required. See §§ 301.7216-3(a)(3)(i)(D),
301.7216-2(c) and (d).
(e) (ii) If the tax return information
to be disclosed includes the taxpayer’s social security number, or if
the social security number is not fully masked or otherwise redacted,
pursuant to the limitations of §301.7216-3T(b)(4) and section 4.07,
consents for disclosure of the taxpayer’s tax return information
including a social security number to a tax return preparer outside of
the United States must contain the following statement:
This consent to disclose
may result in your tax return information being disclosed to a tax
return preparer located outside the United States, including your
personally identifiable information such as your Social Security
Number ("SSN"). Both the tax return preparer in the United States that
will disclose your SSN and the tax return preparer located outside the
United States which will receive your SSN maintain an adequate data
protection safeguard (as required by the regulations under 26 U.S.C.
Section 7216) to protect privacy and prevent unauthorized access of
tax return information. If you consent to the disclosure of your tax
return information, Federal agencies may not be able to enforce U.S.
laws that protect the privacy of your tax return information against a
tax return preparer located outside of the U.S. to which the
information is disclosed.
(2) Affirmative consent. All consents
must require the taxpayer’s affirmative consent to a tax return
preparer’s disclosure or use of tax return information. A consent that
requires the taxpayer to remove or "deselect" disclosures or uses that
the taxpayer does not wish to be made, i.e., an "opt-out" consent, is
not permitted.
(3) Signature. All consents to disclose
or use tax return information must be signed by the taxpayer.
(a) For consents on paper, the
taxpayer’s consent to a disclosure or use must contain the taxpayer’s
signature.
(b) For electronic consents, a taxpayer
must sign the consent by any method prescribed in section 5, below.
(4) Incomplete consents. A tax return
preparer shall not present a consent form with blank spaces related to
the purpose of the consent to the taxpayer for signature.
SECTION 5. ELECTRONIC SIGNATURES
01 If a taxpayer furnishes consent to
disclose or use tax return information electronically, the taxpayer
must furnish the tax return preparer with an electronic signature that
will verify that the taxpayer consented to the disclosure or use. The
regulations under §301.7216-3(a) require that the consent be knowing
and voluntary. Therefore, for an electronic consent to be valid, it
must be furnished in a manner that ensures affirmative, knowing
consent to each disclosure or use.
.02 A tax return preparer seeking to
obtain a taxpayer’s consent to the disclosure or use of tax return
information electronically must obtain the taxpayer’s signature on
the consent in one of the following manners:
(a) Assign a personal identification
number (PIN) that is at least 5 characters long to the taxpayer. To
consent to the disclosure or use of the taxpayer’s tax return
information, the taxpayer may type in the pre-assigned PIN as the
taxpayer’s signature authorizing the disclosure or use. A PIN may not
be automatically furnished by the software so that the taxpayer only
has to click a button for consent to be furnished. The taxpayer must
affirmatively enter the PIN for the electronic signature to be valid;
(b) Have the taxpayer type in the
taxpayer’s name and then hit "enter" to authorize the consent. The
software must not automatically furnish the taxpayer’s name so that
the taxpayer only has to click a button to consent. The taxpayer must
affirmatively type the taxpayer’s name for the electronic consent to
be valid; or
(c) Any other manner in which the
taxpayer affirmatively enters 5 or more characters that are unique to
that taxpayer that are used by the tax return preparer to verify the
taxpayer’s identity. For example, entry of a response to a question
regarding a shared secret could be the type of information by which
the taxpayer authorizes disclosure or use of tax return information.
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Introduction
Treasury Regulation §301.7216-3(a) states, "Unless section
7216 or §301.7216-2 specifically authorizes the disclosure or
use of tax return information, a tax return preparer may not
disclose or use a taxpayer’s tax return information prior to
obtaining a written consent from the taxpayer..." [emphasis
added]. The regulations go on to specify requirements for the
consent forms.
Revenue
Procedure 2008-35 supplements the regulations and
prescribes mandatory language required in consent forms
depending on the situations under which consents are requested
from taxpayers by tax return preparers. The Revenue Procedure
also specifies format requirements for the consent forms
produced on paper and electronically. The following aids
outline seven section 7216 consent situations and the
different consent elements relevant to each situation.
Format Requirements
Paper Consent Forms - All paper consent forms
must be on 8½ x 11 inch or larger paper and printed in 12
point type (i.e., no more than 12 characters per inch).
Electronic Consent Forms
- All consent form screens must pertain solely to the
disclosure or use of tax return information authorized by the
consent, except for computer navigation tools; text must be at
least the same size as, or larger than, the normal or standard
body text used by the website or software package for
direction, communications or instructions; and there must be
sufficient contrast between the text and background colors.
Electronic Signature
Requirements
Refer to Revenue Procedure 2008-35, section 5.
Required Information and
Mandatory Language
There are seven situations-six for disclosure and one for use
of tax return information-described in the regulations and
Revenue Procedure that call for different consent form
information requirements and mandatory language. The
following aids collect the required information fields and
mandatory language for each of the seven situations that form
the bases for the applicable consent form. Refer to Treasury
Regulations §301.7216-3 and Revenue Procedure 2008-35, section
6 for more information and
examples of acceptable consent
forms.
Disclosure Situation 1
-
Consent is sought for
disclosure of tax return information in the context of tax
return preparation or performance of auxiliary services
(for example, where a tax return preparer seeks
substantive advice from another tax return preparer which
will affect the tax liability reported by a taxpayer); and
-
Tax return information will not
be disclosed outside the United States or any territory or
possession of the United
States
Federal law
requires this consent form be provided to you. Unless
authorized by law, we cannot disclose, without your
consent, your tax return information to third parties for
purposes other than the preparation and filing of your tax
return and, in certain limited circumstances, for purposes
involving tax return preparation. If you consent to the
disclosure of your tax return information, Federal law may
not protect your tax return information from further use
or distribution.
You are not required to complete this form. Because our
ability to disclose your tax return information to another
tax return preparer affects the service that we provide to
you and its cost, we may decline to provide you with
service or change the terms of service that we provide to
you if you do not sign this form. If you agree to the
disclosure of your tax return information, your consent is
valid for the amount of time that you specify. If you do
not specify the duration of your consent, your consent is
valid for one year. |
| Duration of
consent (optional): |
I, [insert name
of taxpayer] authorize [insert name of tax return
preparer] to disclose [specify tax return information to
be disclosed] to [identify the recipient of the tax return
information] for the purpose of [specify the intent of the
disclosure].
Note: If there are multiple reasons for requesting
disclosures they may all be listed in one consent form.
See Revenue Procedure 2008-35, section 6
for examples. |
| If you believe
your tax return information has been disclosed or used
improperly in a manner unauthorized by law or without your
permission, you may contact the Treasury Inspector General
for Tax Administration (TIGTA) by telephone at
1-800-366-4484, or by email at
complaints@tigta.treas.gov. |
| Taxpayer Signature: |
Date: |
Disclosure Situation 2
- Consent is sought for
disclosure of tax return information in the context of tax
return preparation or performance of auxiliary services; and
- Tax return information will
be disclosed outside the United States or any territory or
possession of the United States;
- Disclosure does not include
the taxpayer’s social security number, and
- Disclosure does not include a
document where the social security number is not fully
masked or otherwise redacted
Federal law
requires this consent form be provided to you. Unless
authorized by law, we cannot disclose, without your
consent, your tax return information to third parties for
purposes other than the preparation and filing of your tax
return and, in certain limited circumstances, for purposes
involving tax return preparation. If you consent to the
disclosure of your tax return information, Federal law may
not protect your tax return information from further use
or distribution.
You are not required to complete this form. Because our
ability to disclose your tax return information to another
tax return preparer affects the service that we provide to
you and its cost, we may decline to provide you with
service or change the terms of service that we provide to
you if you do not sign this form. If you agree to the
disclosure of your tax return information, your consent is
valid for the amount of time that you specify. If you do
not specify the duration of your consent, your consent is
valid for one year. |
| Duration of
Consent (optional): |
| This consent to
disclose may result in your tax return information being
disclosed to a tax return preparer located outside the
United States. |
I, [INSERT NAME
OF TAXPAYER] authorize [INSERT NAME OF TAX RETURN
PREPARER] to disclose [SPECIFY TAX RETURN INFORMATION TO
BE DISCLOSED] to [IDENTIFY THE RECIPIENT OF THE TAX RETURN
INFORMATION] for the purpose of [SPECIFY THE INTENT OF THE
DISCLOSURE].
Note: If there are multiple reasons for requesting
disclosures they may all be listed in one consent form.
See Revenue Procedure 2008-35, section 6
for examples. |
| If you believe
your tax return information has been disclosed or used
improperly in a manner unauthorized by law or without your
permission, you may contact the Treasury Inspector General
for Tax Administration (TIGTA) by telephone at
1-800-366-4484, or by email at
complaints@tigta.treas.gov. |
| Taxpayer Signature: |
Date: |
Disclosure Situation 3
- Consent is sought for
disclosure of tax return information in the context of tax
return preparation or performance of auxiliary services; and
- Tax return information will
be disclosed outside the United States or any territory or
possession of the United States
- Disclosure includes the
taxpayer’s social security number, or
- Disclosure includes a
document where the social security number is not fully
masked or otherwise redacted
- Note that in order to
disclose a taxpayer’s social security number to a tax return
preparer located outside of the United States, both the tax
return preparer located within the United States and the tax
return preparer located outside of the United States must
maintain an adequate data protection safeguard at the time
the taxpayer’s consent is obtained and when making the
disclosure. Rev. Proc. 2008-35 § 4.07.
- An exception to the consent
requirement exists where a tax return preparer located
within the United States initially receives a social
security number from a tax return preparer located outside
of the United States and the preparer within the United
States retransmits the social security number to the
preparer that initially provided it. Treas. Reg. §
301.7216-3(b)(4).
Federal law
requires this consent form be provided to you. Unless
authorized by law, we cannot disclose, without your
consent, your tax return information to third parties for
purposes other than the preparation and filing of your tax
return and, in certain limited circumstances, for purposes
involving tax return preparation. If you consent to the
disclosure of your tax return information, Federal law may
not protect your tax return information from further use
or distribution.
You are not required to complete this form. Because our
ability to disclose your tax return information to another
tax return preparer affects the service that we provide to
you and its cost, we may decline to provide you with
service or change the terms of service that we provide to
you if you do not sign this form. If you agree to the
disclosure of your tax return information, your consent is
valid for the amount of time that you specify. If you do
not specify the duration of your consent, your consent is
valid for one year. |
| Duration of
Consent (optional): |
| This consent to
disclose may result in your tax return information being
disclosed to a tax return preparer located outside the
United States, including your personally identifiable
information such as your Social Security Number ("SSN").
Both the tax return preparer in the United States that
will disclose your SSN and the tax return preparer located
outside the United States which will receive your SSN
maintain an adequate data protection safeguard (as
required by the regulations under 26 U.S.C. Section 7216)
to protect privacy and prevent unauthorized access of tax
return information. If you consent to the disclosure of
your tax return information, Federal agencies may not be
able to enforce U.S. laws that protect the privacy of your
tax return information against a tax return preparer
located outside of the U.S. to which the information is
disclosed. |
I, [INSERT NAME
OF TAXPAYER] authorize [INSERT NAME OF TAX RETURN
PREPARER] to disclose [SPECIFY TAX RETURN INFORMATION TO
BE DISCLOSED] to [IDENTIFY THE RECIPIENT OF THE TAX RETURN
INFORMATION] for the purpose of [SPECIFY THE INTENT OF THE
DISCLOSURE].
Note: If there are multiple reasons for requesting
disclosures they may all be listed in one consent form.
See Revenue Procedure 2008-35, section 6
for examples. |
| If you believe
your tax return information has been disclosed or used
improperly in a manner unauthorized by law or without your
permission, you may contact the Treasury Inspector General
for Tax Administration (TIGTA) by telephone at
1-800-366-4484, or by email at
complaints@tigta.treas.gov. |
| Taxpayer Signature: |
Date: |
Disclosure Situation 4
- Consent is sought for
disclosure of tax return information in the context other
than tax return preparation or performance of auxiliary
services; and
- Tax return information will
not be disclosed outside the United States or any territory
or possession of the United States
Federal law
requires this consent form be provided to you. Unless
authorized by law, we cannot disclose, without your
consent, your tax return information to third parties for
purposes other than the preparation and filing of your tax
return. If you consent to the disclosure of your tax
return information, Federal law may not protect your tax
return information from further use or distribution.
You are not required to complete this form. If we obtain
your signature on this form by conditioning our services
on your consent, your consent will not be valid. If you
agree to the disclosure of your tax return information,
your consent is valid for the amount of time that you
specify. If you do not specify the duration of your
consent, your consent is valid for one year. |
|
Duration of
Consent (optional): |
I, [INSERT NAME
OF TAXPAYER] authorize [INSERT NAME OF TAX RETURN
PREPARER] to disclose [SPECIFY TAX RETURN INFORMATION TO
BE DISCLOSED] to [IDENTIFY THE RECIPIENT OF THE TAX RETURN
INFORMATION] for the purpose of [SPECIFY THE INTENT OF THE
DISCLOSURE].
Note: If there are multiple reasons for requesting
disclosures they may all be listed in one consent form.
See Revenue Procedure 2008-35, section 6
for examples. |
|
If you believe
your tax return information has been disclosed or used
improperly in a manner unauthorized by law or without your
permission, you may contact the Treasury Inspector General
for Tax Administration (TIGTA) by telephone at
1-800-366-4484, or by email at
complaints@tigta.treas.gov. |
| Taxpayer
Signature: |
Date: |
Disclosure Situation 5
- Consent is sought for
disclosure of tax return information in the context other
than tax return preparation or performance of auxiliary
services; and
- Tax return information will
be disclosed outside the United States or any Territory or
possession of the United States
- Disclosure does not include
the taxpayer’s social security number, and
- Disclosure does not include a
document where the social security number is not fully
masked or otherwise redacted
Federal law
requires this consent form be provided to you. Unless
authorized by law, we cannot disclose, without your
consent, your tax return information to third parties for
purposes other than the preparation and filing of your tax
return. If you consent to the disclosure of your tax
return information, Federal law may not protect your tax
return information from further use or distribution.
You are not required to complete this form. If we obtain
your signature on this form by conditioning our services
on your consent, your consent will not be valid. If you
agree to the disclosure of your tax return information,
your consent is valid for the amount of time that you
specify. If you do not specify the duration of your
consent, your consent is valid for one year. |
| Duration of
Consent (optional): |
| This consent to
disclose may result in your tax return information being
disclosed to a tax return preparer located outside the
United States. |
I, [INSERT NAME
OF TAXPAYER] authorize [INSERT NAME OF TAX RETURN
PREPARER] to disclose [SPECIFY TAX RETURN INFORMATION TO
BE DISCLOSED] to [IDENTIFY THE RECIPIENT OF THE TAX RETURN
INFORMATION] for the purpose of [SPECIFY THE INTENT OF THE
DISCLOSURE].`
Note: If there are multiple reasons for requesting
disclosures they may all be listed in one consent form.
See Revenue Procedure 2008-35, section 6
for examples. |
| If you believe
your tax return information has been disclosed or used
improperly in a manner unauthorized by law or without your
permission, you may contact the Treasury Inspector General
for Tax Administration (TIGTA) by telephone at
1-800-366-4484, or by email at
complaints@tigta.treas.gov. |
| Taxpayer Signature: |
Date: |
Disclosure Situation 6
- Consent is sought for
disclosure of tax return information in the context other
than tax return preparation or performance of auxiliary
services; and
- Tax return information will
be disclosed outside the United States or any territory or
possession of the United States
- Disclosure includes the
taxpayer’s social security number, or
Disclosure includes a document where the social security
number is not fully masked or otherwise redacted
- Note that in order to
disclose a taxpayer’s social security number to a tax return
preparer located outside of the United States, both the tax
return preparer located within the United States and the tax
return preparer located outside of the United States must
maintain an adequate data protection safeguard at the time
the taxpayer’s consent is obtained and when making the
disclosure. Rev. Proc. 2008-35 § 4.07
Federal law
requires this consent form be provided to you. Unless
authorized by law, we cannot disclose, without your
consent, your tax return information to third parties for
purposes other than the preparation and filing of your tax
return. If you consent to the disclosure of your tax
return information, Federal law may not protect your tax
return information from further use or distribution.
You are not required to complete this form. If we obtain
your signature on this form by conditioning our services
on your consent, your consent will not be valid. If you
agree to the disclosure of your tax return information,
your consent is valid for the amount of time that you
specify. If you do not specify the duration of your
consent, your consent is valid for one year. |
| Duration of
consent (optional): |
| This consent to
disclose may result in your tax return information being
disclosed to a tax return preparer located outside the
United States, including your personally identifiable
information such as your Social Security Number (“SSN”).
Both the tax return preparer in the United States that
will disclose your SSN and the tax return preparer located
outside the United States which will receive your SSN
maintain an adequate data protection safeguard (as
required by the regulations under 26 U.S.C. Section 7216)
to protect privacy and prevent unauthorized access of tax
return information. If you consent to the disclosure of
your tax return information, Federal agencies may not be
able to enforce U.S. laws that protect the privacy of your
tax return information against a tax return preparer
located outside of the U.S. to which the information is
disclosed. |
I, [INSERT NAME
OF TAXPAYER] authorize [INSERT NAME OF TAX RETURN
PREPARER] to disclose [SPECIFY TAX RETURN INFORMATION TO
BE DISCLOSED] to [IDENTIFY THE RECIPIENT OF THE TAX RETURN
INFORMATION] for the purpose of [SPECIFY THE INTENT OF THE
DISCLOSURE].
Note: If there are multiple reasons for requesting
disclosures they may all be listed in one consent form.
See Revenue Procedure 2008-35, section 6
for examples. |
| If you believe
your tax return information has been disclosed or used
improperly in a manner unauthorized by law or without your
permission, you may contact the Treasury Inspector General
for Tax Administration (TIGTA) by telephone at
1-800-366-4484, or by email at
complaints@tigta.treas.gov. |
| Taxpayer Signature: |
Date: |
Use -
All Situations
- Consent is sought for use of
tax return information under any circumstance
Federal law
requires this consent form be provided to you. Unless
authorized by law, we cannot use, without your consent,
your tax return information for purposes other than the
preparation and filing of your tax return.
You are not required to complete this form. If we obtain
your signature on this form by conditioning our services
on your consent, your consent will not be valid. Your
consent is valid for the amount of time that you specify.
If you do not specify the duration of your consent, your
consent is valid for one year. |
|
Duration of
Consent (optional): |
I, [INSERT NAME
OF TAXPAYER] authorize [INSERT NAME OF TAX RETURN
PREPARER] to use [SPECIFY TAX RETURN INFORMATION TO BE
USED] for the purpose of [DESCRIBE AUTHORIZED USE].
Note: If there are multiple reasons for requesting
consent to use tax return information they may all be
listed in one consent form. See Revenue Procedure
2008-35, section 6
for examples. |
|
If you believe
your tax return information has been disclosed or used
improperly in a manner unauthorized by law or without your
permission, you may contact the Treasury Inspector General
for Tax Administration (TIGTA) by telephone at
1-800-366-4484, or by email at
complaints@tigta.treas.gov. |
| Taxpayer
Signature: |
Date: |
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