SECTION 4. SCOPE

This revenue procedure applies to all tax return preparers, as defined in § 301.7216–1(b)(2), who seek consent to disclose or consent to use tax return information pursuant to § 301.7216–3 with respect to taxpayers who file a return in the Form 1040 series. Taxpayers who are not filers of returns in the Form 1040 series may use language prescribed in this revenue procedure or consents whose formats and content do not conform to this revenue procedure as long as the consents otherwise meet the requirements of Treas. Reg. § 301.7216–3.