SECTION 6. EXAMPLES

.01 The application of this revenue procedure is illustrated by the following examples:

(1) Example 1 . Preparer P offers tax preparation services over the Internet. P wishes to use targeted banner advertisements ( i.e., electronic advertisements appearing on the computer screen based on the taxpayer’s tax return information) during tax return preparation. P contracts with various corporations to advertise services and products not directly related to tax return preparation.

(a) P posts, in pertinent part, the following consent on the computer screen for taxpayers to indicate approval. If a taxpayer does not indicate approval, the tax return preparation software does not permit the taxpayer to use the software—

PRIVACY STATEMENT

Your privacy is very important to us at P. We are providing this statement to inform you about the types of information we collect from you, and how we may use or disclose that information in connection with the services we provide. This Privacy Statement describes the privacy practices of our company as required by applicable laws. . . . During the course of providing our services to you, we may offer you various other services that may be of interest to you based on our determination of your needs through analysis of your data. Your use of the services we offer constitutes a consent to our disclosure of tax information to the service providers. If at any time you wish to limit your receipt of promotional offers based upon information you provide, you may call us at the following. . . .

(b) Beneath this Privacy Statement, the following acknowledgment line appears next to two button images stating “yes” and “no:”

“I have read the Privacy Statement and agree to it by clicking here.”

December 27, 2005 1206 2005–52 I.R.B.

CONSENT TO USE OF TAX

RETURN INFORMATION

We generally are authorized to use your tax return information only to prepare and file your tax return. We may use your tax return information for other purposes only if you consent to each specific use. Your consent is valid for one year.

For your convenience, Q has entered into arrangements with certain banks regarding the provision of two services that may interest you. The services are Individual Retirement Accounts (IRAs) and refund anticipation loans (RALs). To determine whether these services may be of interest to you, Q will need to use your tax return information.

If you would like Q to use your tax return information to determine whether these services are relevant to you while we are preparing your return, please check the corresponding box for the service(s) in which you are interested, provide the information requested below, and sign and date this consent to the use of your tax return information.

I, [INSERT NAME] authorize Q to use the information I provide regarding whether I contributed to an IRA for the 2006 tax year, and the amount I contributed to an IRA for the 2006 tax year, to determine whether to offer me an opportunity to invest in an IRA.

I, [INSERT NAME] authorize Q to use the information on my return for the 2006 tax year regarding whether I have overpaid my taxes and am entitled to a refund to determine whether to offer me a RAL.

Signature: [INSERT SIGNATURE AS PRESCRIBED UNDER SECTION 5]

Date: [INSERT DATE]

If you believe that your rights have been violated

If you have any questions or concerns about your rights regarding the use or disclosure of your tax return information, visit www.irs.gov/advocate for

more information, or contact the Taxpayer Advocate Service of the Internal Revenue Service at 1–877–777–4778 (a toll-free call).

If you believe we have used or disclosed your information without your permission, you may contact the Treasury Inspector General for Tax Administration at 1–800–366–4484 (a toll-free call).

(b) If the taxpayer selects one or both of the consents above, the taxpayer is directed to print the screen. Later, after the taxpayer has entered data reflecting that he is eligible for both a RAL and an IRA, the following screen is displayed:

CONSENT TO DISCLOSURE OF

TAX RETURN INFORMATION

We generally are not authorized to disclose your tax return information to third parties. We may only disclose your tax return information to third parties if you consent to each specific disclosure. Your consent is valid for one year.

Warning: Once your tax return information is disclosed to a third party per your consent, we have no control over what that third party does with your tax return information. If the third party uses or discloses your tax return information for purposes other than the purpose for which you authorized the disclosure, we are not responsible for that unauthorized disclosure, and federal tax law may not protect that unauthorized disclosure.

You have indicated that you are interested in obtaining information on IRAs or RALs, or both. To provide you with this information, Q must forward your tax return information, as indicated below, to the banks that provide these services.

If you would like Q to disclose your tax return information to the banks providing these services, please check the corresponding box for the services in which you are interested, provide the information requested below, and sign and date your consent to the disclosure of your tax return information.

I, [INSERT NAME], authorize Q to disclose to A the information I provide regarding IRA contributions for the 2006 tax year, and/or the amount I contributed to an IRA for the 2006 tax year, so that A can provide information on obtaining an IRA or increasing my contribution to an IRA for the 2006 tax year.

I, [INSERT NAME], authorize Q to disclose to B the information on my return regarding whether I have overpaid my taxes and am entitled to a refund, and my social security number, so that B can determine whether I will qualify for a RAL for the 2006 tax year, and so that Bank B can provide information on obtaining a RAL for the 2006 tax year.

Signature: [INSERT SIGNATURE AS PRESCRIBED UNDER SECTION 5]

Date: [INSERT DATE]

If you believe that your rights have been violated

If you have any questions or concerns about your rights regarding the use or disclosure of your tax return information, visit www.irs.gov/advocate for more information, or contact the Taxpayer Advocate Service of the Internal Revenue Service at 1–877–777–4778 (a toll-free call).

If you believe we have used or disclosed your information without your permission, you may contact the Treasury Inspector General for Tax Administration at 1–800–366–4484 (a toll-free call).

If the taxpayer consents to the disclosure of the tax return information using the screen above, the taxpayer is directed to print the screen. Q will then transmit the relevant tax return information to the banks.

(c) These two consent documents, above, satisfy the requirements of §301.7216–3(c) and this revenue procedure for the use or disclosure of the information provided therein for the specific purposes stated.

2005–52 I.R.B. 1207 December 27, 2005