The Library · 26 U.S.C. § 7216
IRC § 7216: Disclosure or use of information by preparers of returns
The criminal rule on using or disclosing a client's tax-return information without consent.
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Citation
26 U.S.C. § 7216
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Statute
Edition
2024 main edition. U.S. Code, 2024 main edition, as published by the Government Publishing Office. It does not reflect laws enacted after that edition, including Pub. L. 119-21 (4 July 2025). For the current text, see uscode.house.gov.
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2026-10-21, from www.govinfo.gov
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26 U.S.C. § 7216 (2024 main edition), copy retrieved 2026-10-21, SHA-256 36c73a85de912e119fad51ae3dcfe0184929f8946db2718063557ad1b2749a87, paretoalphasystems.com/library/irc-7216
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