# Amendments to the Section 7216 Regulations-Disclosure or Use of Information by Preparers of Returns
> **IRS** · Final and removal of temporary regulations. · Published 2008-12-16 · Effective 2008-12-16 · 73 FR 76216
## Document
- **Document number:** E8-29770
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 73 FR 76216
- **CFR reference:** 26 CFR 301
- **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.

## Source
- [Federal Register document](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)
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