Consent Form 7216

Protecting Client Information and Your Practice

Maintaining an ethical tax practice goes beyond simply knowing how to prepare taxes correctly and operating a business based on values. It requires knowledge of responsibilities that dictate how we, as tax preparers, should protect client information.

“Just what is IRC 7216?”

Internal Revenue Code §7216 is a criminal provision enacted by the U.S. Congress in 1971 that prohibits preparers of tax returns from knowingly or recklessly disclosing or using tax return information.

Treasury Regulation §301.7216 had been substantially unchanged for over 30 years and did not address the modern return preparation marketplace, particularly electronic filing and the cross-marketing of financial and commercial products and services during tax return preparation.

IRC Section 7216 – Privacy Restrictions on Disclosure of Client Information by Tax Return Preparers

IRC 7216 provides rules and sanctions for inappropriate disclosure of client information.

Income tax preparers and those who provide services connected with the preparation of returns, may not knowingly or recklessly disclose any information provided by the taxpayer that is intended for use in the preparation of a tax return.

Preparers also may not use any information provided by or on behalf of the taxpayer for any purpose other than to prepare, or assist in preparing, the return.

“What is the IRS’ definition of a Tax Preparer?”

Tax return preparers are persons that participate in the preparation of tax returns for taxpayers, including but not limited to:

  • Return preparers that are in business or hold themselves out as preparers
  • Casual preparers that are compensated
  • Electronic return originators
  • Electronic return transmitters
  • Intermediate Service Providers (e-file providers)

“It’s a Crime!”

Under 7216, anyone who discloses or improperly uses tax return information is guilty of a misdemeanor and subject to a possible fine of $1,000, imprisonment of not more than one year, or both.

IRC Section 6713, which is the civil penalty, imposes a $250 fine on a preparer for each prohibited disclosure or use of the return information.

These important rules and regulations affect the way we do business for and with our tax return clients. These regulations emphasize the concept that taxpayers need to receive proper warnings and consent notices that allow them to make an informed decision over the use of their tax information by the preparer.

The entire purpose of this new emphasis is to give taxpayers greater control over their personal tax return information.

“How does the IRS define ‘tax return information’?”

All the information that tax return preparers obtain from any form or manner that is used to prepare tax returns or is obtained in connection with the preparation of returns. It also includes all computations, worksheets, and printouts created by a preparer. In addition, all correspondence from the IRS during the preparation, filing and correction of tax returns is considered privileged “tax return information”.

“What are disclosures?”

Disclosure of tax return information is the act of making tax return information known to any person in any manner whatsoever. The current regulations authorize two types of disclosures:  (1)Certain permissible disclosures without taxpayer consents and (2)Disclosures requiring taxpayer consent.

A Few Examples of Disclosures That Can Be Made Without a Taxpayer’s Prior Written Consent

  • Information that is used in preparing the returns of a related taxpayer if the taxpayer does not bar disclosure and if the related taxpayer does not have a tax interest that is adverse to the taxpayer.
  • Disclosure as ordered by a court or grand jury.
  • Disclosure to a preparer’s attorney or IRS employee for use in an investigation of the preparer.
  • Disclosures to another officer or employee of the preparer to aid in the preparation of the taxpayer’s return.
  • Retaining information for use in preparing other tax returns for the taxpayer.

Disclosures Requiring Taxpayer Consent

All other disclosures not specifically authorized require tax return preparers to secure from taxpayers advance signed consents authorizing the disclosures. These consents are valid only if they are made by the taxpayer voluntarily and are signed and dated by the taxpayer.

Consents must contain certain specific information...they must specify the nature of the disclosure, to whom the disclosure will be made, and details on the data to be disclosed. The consents must also be obtained before tax return information is used and before the return is given to the taxpayer for signature.

Examples are:

  • Disclosures to solicit additional business from the taxpayer that are NOT related to the IRS. The information can be used only by the preparer to solicit business.
  • Disclosure to a third party at the direction of the taxpayer.
  • Disclosure or use of information in preparing the return of another taxpayer.

“Do consents to disclose or use tax return information have expiration dates?”

Yes. The taxpayer and tax return preparer may agree to specify the period of time the consent will be effective and include the period in the consent form. If no period is specified the regulations state that the consent will be effective for a period of one year from the date the taxpayer signed the consent.

Below is an Example of a 7216 Disclosure Form Containing the Mandatory Language as Described by Regulations:

Federal law requires this consent form be provided to you. Unless authorized by law, we cannot disclose, without your consent, your tax return information to third parties for purposes other than the preparation and filing of your tax return and, in certain limited circumstances, for purposes involving tax return preparation. 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. Because our ability to disclose your tax return information to another tax return preparer affects the service that we provide to you and its cost, we may decline to provide you with service or change the terms of service that we provide to you if you do not sign this form. If you agree to the disclosure of your tax return information, 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.

Duration of consent (optional):

I, [insert name of taxpayer] authorize [insert name of tax return preparer] to disclose [specify tax return information to be disclosed] to [identify the recipient of the tax return information] for the purpose of [specify the intent of the disclosure].

Note:  If there are multiple reasons for requesting disclosures they may all be listed in one consent form.  See Revenue Procedure 2008-35, section 6 for examples.

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 [email protected].


Taxpayer Signature:                                        Date:

TRUSTe online privacy certification

At (collectively “We”, “Us”, “Our or “TaxSlayer Pro”), we are committed to safeguarding customer information on Since your privacy is a priority to us, TaxSlayer Pro will not share nonpublic information about you with third parties outside of the TaxSlayer corporate family without your consent, except as explained in our Privacy Policy

If you have an unresolved privacy or data use concern that we have not addressed satisfactorily, please contact our U.S.-based third party dispute resolution provider (free of charge) at


Protecting your privacy is important to TaxSlayer Pro. We want you to understand what information we may gather and how we may share it. This Privacy Policy explains TaxSlayer Pro's collection, use, retention and security of information about you.

How We Collect Information

Visiting our Web Site

We will not collect personal information about you just because you visit this site. In order to improve the usefulness of our web site for our visitors, we automatically collect and maintain statistical information from our site's data logs that concern network traffic flow and volume. This information consists of:

  • The name of the domain from which the visitor accesses the Internet (e.g., "a"; "a"; or "an")
  • The Internet Protocol Address; and
  • The date and time our website is visited
  • Browser type
  • Internet service provider
  • Referring/exit pages
  • Operating system
  • Clickstream data

This information does not identify individual visitors and is used to enhance and improve your experience on our site. No attempts are made to identify individual users unless illegal behavior is suspected.


When you download and use our Services, we automatically collect information on the type of device you use and the operating system version. We use mobile analytics software to allow us to better understand the functionality of our Mobile Software on your phone. This software may record information such as how often you use the application, the events that occur within the application, aggregated usage, performance data, and where the application was downloaded from. We do not link the information we store within the analytics software to any personally identifiable information you submit within the mobile app.

Purchasing our Products

The purpose of this site is to market and sell our software. As a result, you may have to provide us your personal information and/or email address. We do not share or disseminate this information to other vendors or clients. This information is kept in strictest, secure, confidence. If you choose to purchase our products online, you will be asked for personal information as well as your credit card number. The forms requesting this information are on a secure server. All steps are taken to safeguard your information.

Tracking Technologies

Technologies such as: cookies, beacons, tags and scripts are used by TaxSlayer and our partners affiliates, or analytics or service providers. For an updated list of these providers please contact our marketing team. These technologies are used in analyzing trends, administering the site, tracking users’ movements around the site and to gather demographic information about our user base as a whole. We may receive reports based on the use of these technologies by these companies on an individual as well as aggregated basis. We use cookies for [our shopping cart, to remember users’ settings (e.g. language preference), for authentication]. Users can control the use of cookies at the individual browser level. If you reject cookies, you may still use our site, but your ability to use some features or areas of our site may be limited.

Behavioral Advertising

We partner with a third party to either display advertising on our Web site or to manage our advertising on other sites. Our third party partner may use technologies such as cookies to gather information about your activities on this site and other sites in order to provide you advertising based upon your browsing activities and interests. If you wish to not have this information used for the purpose of serving you interest-based ads, you may opt-out by clicking here. Please note this does not opt you out of being served ads. You will continue to receive generic ads.

Information Gathering

The information we gather, in addition to your tax return, includes:

Credit Card including:

Cardholder's name, credit card type, credit card number, expiration date, billing address, email address. Credit card data is used to complete our transactions and none of this information is shared with anyone else.

• Technical Assistance

User name, user ID, email address, operating system, connection, browser.

We may also collect, from you, the following personal information about your contacts:

If you choose to use our referral service to tell a friend about our site, we will ask you for your friend's name and email address. We will automatically send your friend a one-time email inviting him or her to visit the site. TaxSlayer Pro stores this information for the sole purpose of sending this one-time email [and tracking the success of our referral program]. Your friend may contact us at Customer Support to request that we remove this information from our database.

When you provide us with personal information about your contacts we will only use this information for the specific reason for which it is provided.

If you believe that one of your contacts has provided us with your personal information and you would like to request that it be removed from our database, please contact us at [email protected]


We will use your name and email address to send newsletters to you. Out of respect for your privacy, we provide you a way to unsubscribe. Please email Customer Support to opt out.

Sharing Information

We will share your personal information with third parties only in the ways that are described in this privacy policy. We do not sell your personal information to third parties.

  • Within TaxSlayer Corporate Family
    We may share information about you and the products and services you have purchased from us, among members of the TaxSlayer Corporate family and our parent company of Rhodes Financial Services, all of whom follow our Privacy Policy. However, this information will not be provided to third parties outside our corporate family, except as noted below:
  • With Our Service Providers
    In some cases, we employ service providers to provide a product you order, to fulfill a service you request, or to market one of our products or services. Examples include using Web analytical software, Web beacons, delivering downloadable products, offering online software applications, or sending e-mails on our behalf. While this may require us to share information, these service providers are strictly prohibited from using your information other than to act on our behalf.
  • For Legal Reasons
    We may be required to provide information about you to third parties outside of the TaxSlayer corporate family without your consent as provided by law, such as, to respond to lawful requests by public authorities, including to meet national security or law enforcement requirements , a subpoena or court order, judicial process or bankruptcy proceedings, regulatory authorities, to protect against fraud.
  • In Case of Sale of Company
    Your information may be transferred in connection with a proposed or actual sale, merger, or transfer of all or a portion of a business or operating unit. You will be notified via email and/or a prominent notice on our Web site of any change in ownership or uses of your personal information, as well as any choices you may have regarding your personal information.


We post customer testimonials on our web site, which may contain personal information such as the customer's name. We do obtain the customer's consent prior to posting the testimonial to post their name along with their testimonial. If you wish to update or delete your testimonial, you can contact us at [email protected].

Blog / Forum

Our web site offers publicly accessible blogs or community forums. You should be aware that any information you provide in these areas may be read, collected, and used by others who access them. To request removal of your personal information from our blog or community forum, contact us at [email protected]. In some cases, we may not be able to remove your personal information, in which case we will let you know if we are unable to do so and why. Alternatively, if you used a third party application to post such information, you can remove it, by either logging into the said application and removing the information or by contacting the appropriate third party application.


As a service to our customers, we have installed links to various tax agencies/services. These include IRS.Gov, and various state agencies and organizations. The links provided are maintained by these separate entities and are not the property of, or affiliated with, TaxSlayer Pro. If you submit personal information to any of those sites, your information is governed by their privacy policies. We encourage you to carefully read the privacy policy of any Web site you visit.

Social Media Widgets

Our Web site includes Social Media Features, such as the Facebook Like button [and Widgets, such as the Share this button or interactive mini-programs that run on our site]. These Features may collect your IP address, which page you are visiting on our site, and may set a cookie to enable the Feature to function properly. Social Media Features and Widgets are either hosted by a third party or hosted directly on our Site. Your interactions with these Features are governed by the privacy policy of the company providing it.

Our Former Customers

Even if you are no longer a TaxSlayer customer, our Privacy Policy will continue to apply to you.

Our Security Practices and Information Accuracy

TaxSlayer understands the importance of protecting customer information. TaxSlayer adheres to regulatory, security, and privacy standards applicable to the tax preparation industry. TaxSlayer’s web-based and desktop applications have a proven record of securing Taxpayer information by utilizing a variety of security related technologies including, but not limited to, firewalls, intrusion detection systems, web application firewalls, encryption, access controls, network isolation, auditing systems, data classifications, and data obfuscation. In order to protect the data as our client enters it in the system, TaxSlayer incorporates the use of SSL encryption facilitated by an SSL Certificate issued by a recognized trusted certificate authority. TaxSlayer utilizes security guards, access controls, biometrics, man traps, and other security mechanisms to protect physical access to the datacenter.

TaxSlayer’s information systems maintain PCI compliance which must be renewed annually. Additionally, our systems are routinely subject to automated vulnerability testing purposely exceeding the requirements of PCI compliance. This practice allows quicker identification and remediation of risks to the privacy of taxpayer data. Internal audits are performed continuously throughout the year to ensure compliance with regulatory standards and TaxSlayer’s Information Security Policy Manual. If you have any questions about the security of your personal information, you can contact us at [email protected].

Data Retention

We will retain your information for as long as your account is active or as needed to provide you services. If you wish to cancel your account or request that we no longer use your information to provide you services contact us at [email protected]. We will retain and use your information as necessary to comply with our legal obligations, resolve disputes, and enforce our agreements.

Access to Personal Information:

Upon request will provide you with information about whether we hold any of your personal information. Personal Information is accessible online through October 20 of the year in which the return is filed. You may view, delete and/or make changes to your personal information by visiting your account online at and selecting "Edit Account Information" or by emailing our Customer Support at [email protected] or by contacting us by telephone or postal mail at the contact information listed below. Any return e-filed through TaxSlayer Pro will be available only in PDF format (fees may apply). We will respond to your request to access within a reasonable timeframe.

How to Contact Us:

If you have questions or concerns regarding this policy, you should first contact customer support at [email protected].

You can also write us at:

TaxSlayer Pro Privacy
3003 TaxSlayer Drive Evans, GA 30809

Changes in this Privacy Policy

The Privacy Policy applies to products and services of TaxSlayer Pro, online. We reserve the right to change this Privacy Policy, and any of the policies described above, at any time. Any changes to our policy will be immediately posted and made available to consumers at our website and these changes will not take effect for 15 days after their initial posting. We will also email users with this information. If we make any material changes we will notify you by email (sent to the e-mail Other Types of Information We Gather, address specified in your account) or by means of a notice on this Site prior to the change becoming effective. The examples contained within this Privacy Policy are illustrations; they are not intended to be exclusive.

Approved and Effective 09/26/16