IRC §7216 Tax Disclosure

Federal law requires this disclosure. Internal Revenue Code §7216 makes it a misdemeanor for any tax return preparer to knowingly or recklessly disclose or use tax return information without the taxpayer's written consent. Treasury regulation 26 CFR §301.7216-3 prescribes the form of consent shown below.

1. Disclosure of tax return information

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 that information from further use or distribution.

2. Use of tax return information

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

3. Specific consents you may grant (optional)

By signing below (electronically through our intake form or in writing) you grant the consents you check. You are not required to grant any of these to have your return prepared.

1. Internal use across services: permission for JRICKSS to use your tax data to recommend other JRICKSS services (real estate, business formation, immigration, ITIN renewal).
2. Bilingual / trilingual processing: permission to share your data with our internal Kreyòl- and Spanish-speaking staff to communicate with you in your preferred language.
3. Document sharing with co-engaged professionals: permission to share your data with our supervising attorney when your matter overlaps with legal services you have separately engaged.

4. Duration

Each consent you grant is effective for one year from the date of signature unless you revoke it earlier. To revoke, email [email protected] with "Revoke 7216 consent" in the subject line.

5. 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) at 1-800-366-4484 or by email at [email protected].

6. How to consent

The intake form contains a checkbox stating "I have read the IRC §7216 Disclosure and consent to JRICKSS using my tax return information solely to prepare and file my returns and to communicate with me about that engagement." That checkbox alone covers ordinary preparation. The optional consents in Section 3 require separate, specific signatures we will send you when applicable.