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SECTION 3. SCOPE

Internal Revenue Bulletin 2008-5 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to all tax return preparers, as defined in § 301.7216–1(b)(2), who seek consent to disclose or use tax return information pursuant to § 301.7216–3 with respect to taxpayers who file a return in the Form 1040 series, e.g., Form 1040, Form 1040NR, Form 1040A, or Form 1040EZ.

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▸Contents — Internal Revenue Bulletin 2008-5
Internal Revenue Bulletin 2008-5

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