Thursday, January 20, 2011

Consent Forms to outsource US tax return?

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Disclosure Situation 2
  • Consent is sought for disclosure of tax return information in the context of tax return preparation or performance of auxiliary services; and
  • Tax return information will be disclosed outside the United States or any territory or possession of the United States;
  • Disclosure does not include the taxpayer’s social security number, and
  • Disclosure does not include a document where the social security number is not fully masked or otherwise redacted

Federal law requires this consent form be provided to you. Unless authorized by law, we cannot disclose, without your consent, your tax return information to third parties for purposes other than the preparation and filing of your tax return and, in certain limited circumstances, for purposes involving tax return preparation. If you consent to the disclosure of your tax return information, Federal law may not protect your tax return information from further use or distribution.

You are not required to complete this form. Because our ability to disclose your tax return information to another tax return preparer affects the service that we provide to you and its cost, we may decline to provide you with service or change the terms of service that we provide to you if you do not sign this form. If you agree to the disclosure of your tax return information, your consent is valid for the amount of time that you specify. If you do not specify the duration of your consent, your consent is valid for one year.
Duration of Consent (optional):
This consent to disclose may result in your tax return information being disclosed to a tax return preparer located outside the United States.
I, [INSERT NAME OF TAXPAYER] authorize [INSERT NAME OF TAX RETURN PREPARER] to disclose [SPECIFY TAX RETURN INFORMATION TO BE DISCLOSED] to [IDENTIFY THE RECIPIENT OF THE TAX RETURN INFORMATION] for the purpose of [SPECIFY THE INTENT OF THE DISCLOSURE].

Note:  If there are multiple reasons for requesting disclosures they may all be listed in one consent form.  See Revenue Procedure 2008-35, section 6 for examples.
If you believe your tax return information has been disclosed or used improperly in a manner unauthorized by law or without your permission, you may contact the Treasury Inspector General for Tax Administration (TIGTA) by telephone at 1-800-366-4484, or by email at complaints@tigta.treas.gov.
Taxpayer Signature:Date:
Disclosure Situation 3