Ethics - Sec 7216 Use & Disclosure Consents - 2 Hours CPE

Course Overview

IRS Section 7216 establishes important restrictions on how tax return preparers may use and disclose taxpayer information. This course examines the federal requirements governing taxpayer information, including when consent is required, which uses and disclosures are permitted, and how to prepare compliant consent forms. Participants will review applicable regulations and IRS guidance to better understand their responsibilities when handling taxpayer information and maintaining compliance with Section 7216.

This course provides 2 hours of Ethics CE for Enrolled Agents and California Registered Tax Preparers.

Explore additional federal tax topics in our self-study CPE course catalog.

What You'll Learn

After completing this course, participants will be able to:

• Identify the requirements and limitations governing the use and disclosure of taxpayer information under IRS Section 7216.

• Distinguish between permitted uses and disclosures of taxpayer information and situations requiring taxpayer consent.

• Recognize the requirements for preparing compliant use and disclosure consent forms under applicable regulations and IRS guidance.

Who This Course Is For

Enrolled Agents, California Registered Tax Preparers, CPAs, and other tax professionals who handle taxpayer information and need to understand Section 7216 use and disclosure consent requirements.