# 26 U.S.C. § 7216: Disclosure or use of information by preparers of returns Source: OLRC release point 119-134 . Cite pinpoints as 26 U.S.C. § 7216(a)(1). ## § 7216(a) General rule Any person who is engaged in the business of preparing, or providing services in connection with the preparation of, returns of the tax imposed by chapter 1, or any person who for compensation prepares any such return for any other person, and who knowingly or recklessly— **§ 7216(a)(1)** discloses any information furnished to him for, or in connection with, the preparation of any such return, or **§ 7216(a)(2)** uses any such information for any purpose other than to prepare, or assist in preparing, any such return, shall be guilty of a misdemeanor, and, upon conviction thereof, shall be fined not more than $1,000 ($100,000 in the case of a disclosure or use to which section 6713(b) applies), or imprisoned not more than 1 year, or both, together with the costs of prosecution. ## § 7216(b) Exceptions **§ 7216(b)(1) Disclosure.** Subsection (a) shall not apply to a disclosure of information if such disclosure is made— **§ 7216(b)(1)(A)** pursuant to any other provision of this title, or **§ 7216(b)(1)(B)** pursuant to an order of a court. **§ 7216(b)(2) Use.** Subsection (a) shall not apply to the use of information in the preparation of, or in connection with the preparation of, State and local tax returns and declarations of estimated tax of the person to whom the information relates. **§ 7216(b)(3) Regulations.** Subsection (a) shall not apply to a disclosure or use of information which is permitted by regulations prescribed by the Secretary under this section. Such regulations shall permit (subject to such conditions as such regulations shall provide) the disclosure or use of information for quality or peer reviews. ## Regulations - [Treas. Reg. § 301.7216-0](/26/reg/301.7216-0.md): Table of contents. (interprets § 7216) - [Treas. Reg. § 301.7216-1](/26/reg/301.7216-1.md): Penalty for disclosure or use of tax return information. (interprets § 7216) - [Treas. Reg. § 301.7216-2](/26/reg/301.7216-2.md): Permissible disclosures or uses without consent of the taxpayer. (interprets § 7216) - [Treas. Reg. § 301.7216-3](/26/reg/301.7216-3.md): Disclosure or use permitted only with the taxpayer's consent. (interprets § 7216) ## Forms named in the regulations - [Form 1040](https://www.irs.gov/pub/irs-pdf/f1040.pdf) - [Form 1040A](https://www.irs.gov/pub/irs-pdf/f1040a.pdf) - [Form 1040EZ](https://www.irs.gov/pub/irs-pdf/f1040ez.pdf) - [Form 1040NR](https://www.irs.gov/pub/irs-pdf/f1040nr.pdf) ## Final rules - [77 FR 76400](https://www.federalregister.gov/documents/2012/12/28/2012-31185/disclosure-or-use-of-information-by-preparers-of-returns) (2012): Disclosure or Use of Information by Preparers of Returns - [75 FR 48](https://www.federalregister.gov/documents/2010/01/04/E9-31115/amendments-to-the-section-7216-regulations-disclosure-or-use-of-information-by-preparers-of-returns) (2010): Amendments to the Section 7216 Regulations-Disclosure or Use of Information by Preparers of Returns - [73 FR 76216](https://www.federalregister.gov/documents/2008/12/16/E8-29770/amendments-to-the-section-7216-regulations-disclosure-or-use-of-information-by-preparers-of-returns) (2008): Amendments to the Section 7216 Regulations-Disclosure or Use of Information by Preparers of Returns - [73 FR 37804](https://www.federalregister.gov/documents/2008/07/02/E8-15046/amendments-to-the-section-7216-regulations-disclosure-or-use-of-information-by-preparers-of-returns) (2008): Amendments to the Section 7216 Regulations-Disclosure or Use of Information by Preparers of Returns - [73 FR 1058](https://www.federalregister.gov/documents/2008/01/07/08-1/guidance-necessary-to-facilitate-electronic-tax-administration-updating-of-section-7216-regulations) (2008): Guidance Necessary To Facilitate Electronic Tax Administration-Updating of Section 7216 Regulations ## Leading cases - [Kirby Developments LLC v. XPO Global Forwarding, Inc. (S.D. Ohio 2019)](https://www.courtlistener.com/opinion/9907540/kirby-developments-llc-v-xpo-global-forwarding-inc/) ## Connections Cites: § 6713 Disclosure or use of information by preparers of returns Cited by: § 6103 Confidentiality and disclosure of returns and return information; § 6713 Disclosure or use of information by preparers of returns; § 7213 Unauthorized disclosure of information ## Amendments - 1971-12-10: [Pub. L. 92-178](/26/act/92-178.md), 85 Stat. 529 - 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834 - 1984-07-18: [Pub. L. 98-369](/26/act/98-369.md), 98 Stat. 792 - 1988-11-10: [Pub. L. 100-647](/26/act/100-647.md), 102 Stat. 3749 - 1989-12-19: [Pub. L. 101-239](/26/act/101-239.md), 103 Stat. 2404 - 2019-07-01: [Pub. L. 116-25](/26/act/116-25.md), 133 Stat. 1007