IRC §7216 Consent to Disclose Tax Return Information, TEMPLATE

⚠️ This is illustrative of the required elements only, it is NOT a compliant consent form. A §7216 consent that doesn't meet the exact format and content rules of Treas. Reg. §301.7216-3 and Rev. Proc. 2013-14 is invalid, and an invalid consent makes the disclosure the very crime §7216 punishes (criminal §7216 + civil §6713 exposure). Do not adopt this draft as your consent. Use it to understand what a consent must contain, then copy the operative language only from the current AICPA official sample consent forms or Rev. Proc. 2013-14 §5.04, and have counsel review. This is not legal advice.

First ask whether you even need this. Per REGULATORY-FOUNDATION.md §1, if the AI use fits a §301.7216-2 exception (e.g., a U.S.-based, contract-bound tool used purely to prepare the return), a separate consent may not be required. This form is for when the use falls outside an exception.

Required elements checklist (Rev. Proc. 2013-14)

A valid consent to disclose must:

• Identify the tax return preparer (firm) and the taxpayer(s)
• Identify the intended purpose of the disclosure
• Identify the specific recipient(s) of the information
• Describe the particular tax return information to be disclosed
• Contain the mandatory statements below, verbatim
• Be signed and dated by the taxpayer (knowing and voluntary)
• Specify a duration (or it defaults to one year from signature)
• Paper form: be on 8.5" × 11" paper in at least 12-point type [verify current spec]
• Avoid disclosing an SSN to a preparer located outside the U.S., §301.7216-3(b)(4) generally bars it absent an "adequate data protection safeguard"; safest to keep SSNs out of any offshore-accessible disclosure entirely

CONSENT TO DISCLOSE TAX RETURN INFORMATION

[FIRM NAME] · [ADDRESS] · [PHONE]

Taxpayer name(s): _________________________________

Federal law requires this consent form be provided to you. Unless authorized by law, we cannot disclose your tax return information to third parties for purposes other than the preparation and filing of your tax return without your consent. If you consent to the disclosure of your tax return information, Federal law may not protect your tax return information from further use or distribution.

You are not required to complete this form to engage our tax return preparation services. If we obtain your signature on this form by conditioning our tax return preparation services on your consent, your consent will not be valid. Your consent is valid for the amount of time that you specify. If you do not specify the duration of your consent, your consent is valid for one year from the date of signature.

By signing below, you authorize [FIRM NAME] to disclose the tax return information described below for the purpose described below:

• Recipient (the specific third-party AI vendor/service provider): [VENDOR LEGAL NAME, e.g., "Anthropic, PBC (Claude)" / "OpenAI, LLC (ChatGPT Enterprise)"]

• Purpose of disclosure: [e.g., "to use an artificial-intelligence software service to [extract/summarize/organize] my information in connection with preparing my return," or the specific non-preparation purpose]

• Tax return information to be disclosed: [Describe specifically, e.g., "the [YEAR] Form 1040 source documents and figures listed in Schedule A," or "all tax return information." Be as narrow as the purpose allows. Do NOT include SSNs if any recipient access could be outside the U.S.]

• Duration of consent (optional): This consent is valid through [DATE]. (If blank, valid one year from the date signed.)

Complaints. If you believe your tax return information has been disclosed or used improperly in a manner unauthorized by law or without your permission, you may contact the Treasury Inspector General for Tax Administration (TIGTA) by telephone at 1-800-366-4484, or by email at complaints@tigta.treas.gov.

Taxpayer signature: __________________________ Date: ____________

Spouse signature (if joint): __________________________ Date: ____________

Notes for the firm (delete before giving to client)

• Separate documents (binds everyone). A consent to use and a consent to disclose must be on separate documents (§301.7216-3(c)(1)), and because that rule lives in the regulation, it applies to business clients too, not just 1040. You may combine multiple disclosures (or multiple uses) on one form, but each must be specifically and separately identified, no lumping. If you need a consent to USE (rather than disclose), the mandatory opening statement changes, verify the correct "use" language in Rev. Proc. 2013-14 / the AICPA samples.

• 1040 vs. business clients. The prescriptive format on this form (standalone document, mandatory statements, 8.5" × 11" / 12-point type) is required for Form 1040-series clients (Rev. Proc. 2013-14). For business returns (1120, 1065, 1120-S), the format relaxes under §301.7216-3(a)(3)(iii): the consent can sit in an engagement-letter provision and may name a class of recipients instead of each one. The substantive rules above (before, knowing/voluntary, specific, separate use/disclosure documents) still apply to everyone.

• Timing. Consent must be obtained before the disclosure occurs and, for paper, generally no earlier than the tax-year context allows, follow the Rev. Proc. timing rules.

• Electronic consent (e-signature) has its own requirements (the client must be able to print/ save it, specific affirmative-consent mechanics). Verify before using e-signature.

• This does not replace your AICPA Confidentiality Rule obligation (consent or a confidentiality agreement with the vendor) or your FTC Safeguards/WISP service-provider duties, those are separate. See REGULATORY-FOUNDATION.md.

Template maintained with the AI Lab for Accountants library. Verify against Rev. Proc. 2013-14 and the AICPA official sample consents before use. Not legal advice.