Academic journal article Journal of Accountancy

Mandatory Language for Consents to Disclose, Use Taxpayer Information Modified

Academic journal article Journal of Accountancy

Mandatory Language for Consents to Disclose, Use Taxpayer Information Modified

Article excerpt

In Rev. Proc. 2013-14, the IRS provided guidance to tax return preparers about the format and content of taxpayer consents to disclose and consents to use tax return information and modified the mandatory language required on each taxpayer consent. The guidance applies to individuals filing a return in the Form 1040 series. The revenue procedure also lists specific requirements for electronic signatures when a taxpayer executes an electronic consent to the disclosure or consent to the use of the taxpayer's tax return information.

Rev. Proc. 2013-14 modifies and supersedes rules issued in 2008 (Rev. Proc. 2008-35) and was effective Jan. 14, 2013.

Taxpayers who do not file a return in the Form 1040 series may use language prescribed in the revenue procedure or may use consents whose formats and content do not conform to the revenue procedure, as long as those consents otherwise meet the requirements of Regs. Sec. 301.7216-3.

In the revenue procedure, the IRS said that some taxpayers have expressed confusion over whether they must complete consent forms to engage a tax return preparer to perform tax return preparation services. The modified language required in consent forms clarifies that a taxpayer does not need to complete a consent form to engage a tax return preparer to perform only tax return preparation services. One example in the revenue procedure provides that if a tax return preparer makes provision of tax preparation services contingent on the taxpayer's signing a consent, the consent is not valid because it is not voluntary. …

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