Consent to use and consent to disclose

Section 7216 of the Internal Revenue Code limits how a tax return preparer may use or disclose tax return information. These are two separate consents. This page is a draft for attorney review under Revenue Procedure 2013-14. It is not legal advice.

Consent to use: Triple Seven Studios LLC may use your tax return information to prepare your federal individual return, to compute the estimate you see, and to show that return to you. Preparing the return requires this consent. If you do not want us to use the information for that purpose, we cannot prepare the return.

Consent to disclose is separate. Disclose means sharing tax return information with someone other than you for a purpose other than preparing the return. You do not have to agree. If you do not want your tax return information disclosed, you do not have to sign the disclosure consent. Declining does not stop preparation of the return.

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.

Use for bookkeeping is separate. If you agree, we may use tax return information to categorize transactions, reconcile accounts, and prepare the books that feed the return. You can decline bookkeeping and still have the return prepared from what you type.

Use across tax years is separate. If you agree, we may keep confirmed facts, such as your name, address, and prior-year payers, and show them on a later year so we do not ask again. You can decline and we will ask each year.

Disclosure for linking is separate. If you agree, we may disclose tax return information to the institution you connect, such as a bank, payroll, or accounting provider, only to retrieve the records you asked for. We do not ask you for that institution's password.

Disclosure to the IRS under Form 8821 is separate. If you sign an 8821, we may receive wage and income transcripts, account transcripts, and prior-year AGI from the IRS. We do not store a password for IRS.gov.

Neither consent sells the return, puts you on a marketing list, or sends the return to the IRS.