Internal Revenue Code § 7216 generally prohibits any person who is engaged in the business of preparing (or providing services in connection with the preparation of) U.S. income tax returns from disclosing information furnished to that individual for, or in connection with, the preparation of any such return. Treas. Reg. § 301.7216-3(a)(1) provides that such tax return information can be disclosed if written consent of the taxpayer is obtained.
This document is intended to provide the written consent to disclose tax return information to another tax professional to provide U.S. tax advice regarding your situation