Concept · Business and metrics

IRS Section 7216

Also called: 7216, Section 7216, IRS 7216, tax return information rule

A US tax rule that limits how tax return preparers may use or disclose clients' tax return information without the client's consent. It matters for software and AI tools that handle tax data.

For example: Before sending client returns to an outside AI tool, a tax firm checks whether Section 7216 requires written consent first.

Connects to 4

• Data privacy Concept
• Compliance Concept
• AI use policy Concept
• Startup ecosystem Concept

Sources

• https://www.irs.gov/tax-professionals/section-7216-information-center