# Guidance Necessary To Facilitate Electronic Tax Administration-Updating of Section 7216 Regulations
> **IRS** · Final regulations. · Published 2008-01-07 · Effective 2008-01-07 · 73 FR 1058
## Document
- **Document number:** 08-1
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 73 FR 1058
- **CFR reference:** 26 CFR 301
- **Publication date:** 2008-01-07
- **Effective date:** 2008-01-07
- **Treasury docket:** TD 9375
## Abstract

This document contains regulations to update the rules regarding the disclosure and use of tax return information by tax return preparers. Among other things, the regulations finalize rules for taxpayers to consent to the disclosure or use of their tax return information by tax return preparers.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2008/01/07/08-1/guidance-necessary-to-facilitate-electronic-tax-administration-updating-of-section-7216-regulations)
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