IRS modifies mandatory language for consent to disclose or use taxpayer information

12/28/2012 | JournalofAccountancy.com

Following yesterday's final regulations on tax return preparers' use and disclosure of taxpayer information, the Internal Revenue Service has modified the mandatory language that practitioners must use when requesting permission to disclose or use tax return information. The IRS revenue procedure includes mandatory statements that must be included and rules for electronic signatures when a taxpayer executes an electronic consent form.

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