26 U.S.C. § 7216

Disclosure or use of information by preparers of returns

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(a) General ruleAny person who is engaged in the business of preparing, or providing services in connection with the preparation of, returns of the tax imposed by chapter 1, or any person who for compensation prepares any such return for any other person, and who knowingly or recklessly—(1) discloses any information furnished to him for, or in connection with, the preparation of any such return, or(2) uses any such information for any purpose other than to prepare, or assist in preparing, any such return,shall be guilty of a misdemeanor, and, upon conviction thereof, shall be fined not more than $1,000 ($100,000 in the case of a disclosure or use to which section 6713(b) applies), or imprisoned not more than 1 year, or both, together with the costs of prosecution.(b) Exceptions(1) DisclosureSubsection (a) shall not apply to a disclosure of information if such disclosure is made—(A) pursuant to any other provision of this title, or(B) pursuant to an order of a court.(2) Use

Subsection (a) shall not apply to the use of information in the preparation of, or in connection with the preparation of, State and local tax returns and declarations of estimated tax of the person to whom the information relates.

(3) Regulations

Subsection (a) shall not apply to a disclosure or use of information which is permitted by regulations prescribed by the Secretary under this section. Such regulations shall permit (subject to such conditions as such regulations shall provide) the disclosure or use of information for quality or peer reviews.

(Added Pub. L. 92–178, title III, § 316(a), Dec. 10, 1971, 85 Stat. 529; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 98–369, div. A, title IV, § 412(b)(10), July 18, 1984, 98 Stat. 792; Pub. L. 100–647, title VI, § 6242(b), Nov. 10, 1988, 102 Stat. 3749; Pub. L. 101–239, title VII, § 7739(a), Dec. 19, 1989, 103 Stat. 2404; Pub. L. 116–25, title II, § 2009(b), July 1, 2019, 133 Stat. 1007.)Editorial NotesAmendments

2019—Subsec. (a). Pub. L. 116–25 substituted “$1,000 ($100,000 in the case of a disclosure or use to which section 6713(b) applies)” for “$1,000” in concluding provisions.

1989—Subsec. (b)(3). Pub. L. 101–239 inserted at end “Such regulations shall permit (subject to such conditions as such regulations shall provide) the disclosure or use of information for quality or peer reviews.”

1988—Subsec. (a). Pub. L. 100–647 substituted “and who knowingly or recklessly” for “and who”.

1984—Subsec. (a). Pub. L. 98–369 struck out from introductory text “or declarations or amended declarations of estimated tax under section 6015,” after “chapter 1,” and struck out “or declaration” after “such return” in three places.

1976—Subsec. (b)(3). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

Statutory Notes and Related SubsidiariesEffective Date of 1989 Amendment

Pub. L. 101–239, title VII, § 7739(b), Dec. 19, 1989, 103 Stat. 2404, provided that: “The amendment made by subsection (a) [amending this section] shall take effect on the date of the enactment of this Act [Dec. 19, 1989].”

Effective Date of 1988 Amendment

Amendment by Pub. L. 100–647 applicable to disclosures or uses after Dec. 31, 1988, see section 6242(d) of Pub. L. 100–647, set out as an Effective Date note under section 6712 of this title.

Effective Date of 1984 Amendment

Amendment by Pub. L. 98–369 applicable with respect to taxable years beginning after Dec. 31, 1984, see section 414(a)(1) of Pub. L. 98–369, set out as a note under section 6654 of this title.

Effective Date

Pub. L. 92–178, title III, § 316(c), Dec. 10, 1971, 85 Stat. 530, provided that: “The amendments made by this section [enacting this section] shall take effect on the first day of the first month which begins after the date of the enactment of this Act [Dec. 10, 1971].”

Notes of Decisions

Cited in 18 cases (5 in the last 5 years), 1976–2026 · leading case: People v. Gutierrez, 222 P.3d 925 (Colo. 2009).

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People v. Gutierrez, 222 P.3d 925 (Colo. 2009). · cites it 4× “10 26 U.S.C. § 7216 (2006). Under section 7216, a tax preparer who knowingly or recklessly discloses "any information furnished to him for, or in connection with, the preparation of" a tax return "shall be guilty of a misdemean- or," unless the disclosure is made pursuant to a…”

Jacquelin S. Bennett v. T. Heyward Carter, Jr., 807 S.E.2d 197 (S.C. 2017). · cites it 2× “Petitioners argue such disclosure is prohibited by 26 U.S.C. § 7216 (2000) and S.C. Code Ann.”

Beneficial Corp., a Delaware Corp., & Beneficial Mgmt. Corp., a Delaware Corp. v. Fed. Trade Comm'n, 542 F.2d 611 (3rd Cir. 1976). · cites it 2× “On December 10, 1971, § 316 of the Revenue Act of 1971, 26 U.S.C. § 7216 , was enacted, effective January 1,1972.”

Dewar v. Smith, 342 P.3d 328 (Wash. Ct. App. 2015). · cites it 3× “” Similarly, 26 U.S.C. § 7216 (a) provides that a tax return preparer who “knowingly or recklessly” discloses or uses tax return information “shall be guilty of a misdemeanor” and subject to criminal penalties.”

Gattegno v. Pricewaterhousecoopers, LLP, 205 F.R.D. 70 (D. Conn. 2001). “289 ; see also 26 U.S.C. § 7216 (b) (noting that a court may order disclosure of tax returns), and the parties do not suggest otherwise.”

Kirkham v. Widdison, 2019 UT App 97 (Utah Ct. App. 2019). “" The court granted the motion, finding that HRB did not violate " 26 U.S.C. § 7216 or any other IRS regulation or tax law in preparing the [Pro Forma Returns]," nor did it violate " U.”

In Re GHR Companies, Inc., 41 B.R. 655 (Bankr. D. Mass. 1984). · cites it 2× “Peat, Marwick previously objected because under 26 U.S.C. § 7216 , it is a misdemeanor for a tax return preparer to release tax return information except pursuant to a court order.”

Inspector Gen. of the United States Dep't of Agric. v. Griffin, 972 F. Supp. 676 (M.D. Ga. 1997). “26 U.S.C.A. § 7216 (b)(3); 26 C.F.R. § 301.”

Kirby Developments LLC v. XPO Global Forwarding, Inc. (S.D. Ohio 2019). · cites it 3× “Consistent with its obligations under federal law, see 26 U.S.C. § 7216 , Defendant Fox filed the instant Motion.”

Maas v. JTM Provisions Co. Inc. (S.D. Ohio 2025). · cites it 2× “26 U.S.C. § 7216 makes it illegal for: [a]ny person who is engaged in the business of preparing, or providing services in connection with the preparation of, returns of the tax imposed by chapter 1, 45(d)(3)(A)(iv) (“On timely motion, the court for the district where compliance…”

Vlcko v. United States (M.D. Fla. 2025). · cites it 2× “26 U.S.C. § 7216 and 26 C.F.R. §§ 301.7216-2 and 301.”

Quantum Leap Charters, LLC v. Est. of O.K.; Brad Knighton, individually & as the Pers. Rep. of The Est. of O.K. v. Robert Powers & M/V Fear Knot, in rem; Britney Knighton, individually & as the Guardian & Parent of O.B.K. & B.E.K., Minors, & of Brad Knighton as the Guardian & Parent of O.B.K. & B.E.K. (D.S.C. 2026). · cites it 2× “See 26 U.S.C. § 7216 . That statute makes it unlawful for a tax return preparer to knowingly or recklessly disclose or use tax return information without the taxpayer’s consent, subject to limited exceptions.”

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