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Introduction

SECTION 3. BACKGROUND

Internal Revenue Bulletin 2013-3 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 In general, section 7216(a) of the Internal Revenue Code imposes criminal penalties on tax return preparers who knowingly or recklessly make unauthorized disclosures or uses of information

26 CFR 301.7216–3: Disclosure or use permitted only with the taxpayer’s consent. (Also: Sections 7216, 6713)

Rev. Proc. 2013–14

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▸Contents — Internal Revenue Bulletin 2013-3
Internal Revenue Bulletin 2013-3

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