# IRS Section 7216

Concept · [Business and metrics](https://ecosystem.samcarlton.com/business)

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](https://ecosystem.samcarlton.com/automated-check) whether Section 7216 requires written consent first.

## Connects to (4)

- [Data privacy](https://ecosystem.samcarlton.com/data-privacy): How a company collects, uses, stores and shares information about people.
- [Compliance](https://ecosystem.samcarlton.com/compliance): Meeting the laws, regulations and standards that apply to a company.
- [AI use policy](https://ecosystem.samcarlton.com/ai-use-policy): An organization's rules for which AI tools its people may use and what information they may put into them.
- [Startup ecosystem](https://ecosystem.samcarlton.com/startup-ecosystem): The people, money and organizations in one place that help new companies start and grow.

## Sources

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


Map view: https://ecosystem.samcarlton.com/irs-section-7216