Navigating IRC Section 7216 Consents - 0.2 CPE

Tax professionals routinely handle some of their clients' most sensitive financial information. While protecting that information is an ethical obligation, IRC Section 7216 goes a step further by imposing strict legal requirements on when taxpayer return information may be used or disclosed.

Learning Objective

Identify when taxpayer consent is required under IRC Section 7216 for the use or disclosure of taxpayer return information.

Course Description

This nano-learning course reviews the consent requirements under IRC Section 7216 for the use and disclosure of taxpayer return information.

Who Should Take This Course

Tax and accounting professionals who prepare tax returns, manage client information, oversee firm compliance, or use third-party service providers and technology platforms.

Professional Impact

Violations of IRC Section 7216 can result in criminal penalties, fines, and reputational damage. Understanding the distinction between the internal use and external disclosure of taxpayer information—and knowing when separate taxpayer consents are required—helps practitioners safeguard client privacy and maintain compliance.

Author / Instructor

Lee T. Reams, Sr., BSME EA
Lee T. Reams, Sr. is an Enrolled Agent with extensive experience in tax preparation, representation, and advanced tax planning. He is known for helping practitioners apply complex tax rules in real-world client situations.

Course Details

This course qualifies for NASBA continuing professional education credit. CountingWorks, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.  

Protect Client Information with Confidence

Start Navigating IRC Section 7216 Consents and learn when taxpayer consent is required, how use differs from disclosure, and how to avoid common compliance mistakes.