Disclosing Client Information

PROGRAM CONTENT

This course provides continuing professional education (CPE) to enhance understanding of rules that apply to disclosure and use of client tax return information by a tax return preparer. Subject matter includes allowable disclosure and use, as well as the wording and manner of obtaining mandatory consents from clients to disclose or use their tax return information.

CPE CREDIT HOURS

2 Credit Hours. One 50-minute period equals one CPE Credit Hour.

LEARNING OBJECTIVES

• Use and Disclosure of Tax Return Information
  • 1-A Identify disclosure and use of tax return information.
  • 1-B Determine permissible disclosure or use of tax return information without consent.
  • 1-C Identify rules for consents to disclose or use tax return information.
  • 1-D Apply prescribed safeguards for verifying an electronic signature.
  • 1-E Identify criminal and civil penalties for unauthorized disclosure or use of tax return information.
• Protecting Client Information
  • 2-A Determine privacy and security rules applicable to tax preparers.
  • 2-B Apply methods to safeguard client information.
  • 2-C Choose steps to address stolen or lost client information.
  • 2-D Recognize steps taken by the IRS to minimize identity theft.
  • 2-E Recognize the most common types of tax scams.

RECOMMENDED PARTICIPANTS

Tax professionals who prepare tax returns or otherwise have access to taxpayer information obtained as part of a tax preparation engagement.

PROGRAM LEVEL

Overview. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.

*All CE hours issued by The Tax Book