Amendments to the Section 7216 Regulations-Disclosure or Use of Information by Preparers of Returns
other · IRS · Rule · Published 2008-12-16 · Effective 2008-12-16 · 73 FR 76216
Document
Document number
E8-29770
Federal Register citation
73 FR 76216
CFR reference
26 CFR 301
Type
Rule
Action
Final and removal of temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2008-12-16
Effective date
2008-12-16
Treasury docket
TD 9437
Abstract
This document contains final regulations that provide rules relating to the disclosure and use of tax return information by tax return preparers. These regulations affect tax return preparers and provide updated guidance regarding the disclosure of a taxpayer's social security number to a tax return preparer located outside of the United States.