CPAs Beware: Disclosure or Use of Taxpayer Information Requirements Under IRC Section 7216.The article deals with the criminal liability of accountants in the U.S. under the revised regulations for Internal Revenue code (IRC) section 7216 that would prohibit tax return preparing agents from ...
(a) Returns and return information. (1) Federal employees and other persons. It shall be unlawful for any officer or employee of the United States or any person described in section 6103(n) (or an officer or employee of any such person), or any former officer or employee, willfully to ...