California tax publications:
California Business and Professions Code, Sections
CA Section 22252.1 Confidentiality
No confidential information obtained by a tax preparer, in his or her professional capacity, concerning a client or a prospective client shall be disclosed by the tax preparer without the written permission of the client or prospective client, except for the following: (1) Disclosures made by a tax preparer in compliance with a subpoena or a summons enforceable by order of a court. (2) Disclosures made by a tax preparer regarding a client or prospective client to the extent the tax preparer reasonably believes it is necessary to maintain or defend himself or herself in a legal proceeding initiated by the client or prospective client. (3) Disclosures made by a tax preparer in response to an official inquiry from a federal or state government regulatory agency. (4) Disclosures made by a tax preparer or to a tax preparer's duly authorized representative to another tax preparer in connection with a proposed sale or merger of the tax preparer's professional practice. (5) Disclosures made by a tax preparer to either of the following: Another tax preparer to the extent necessary for purposes of professional consultation. Organizations that provide professional standards review and ethics or quality control peer review. (6) Disclosures made when specifically required by law. Disclosures to persons outside of the United States In the event that confidential client information may be disclosed to persons or entities outside the United States of America in connection with the services provided, the tax preparer shall inform the client in writing and obtain the client's written permission for the disclosure.
Your Tax Information is Confidential Tax returns and tax return information are confidential and may not be disclosed to federal or state agencies, or to federal or state employees, or to any third party, except as provided by law. Disclosure of tax return information to federal or state agencies or employees is governed by Internal Revenue Code Section 6103.
A tax professional or tax return preparer who uses information from a tax return for any purpose other than to prepare a tax return, or who makes an unauthorized disclosure of return information, is subject to a $250 penalty for each disclosure, up to a maximum penalty of $10,000. If the action is undertaken knowingly or recklessly, the preparer may be subject to criminal penalties or fine up to $1,000, or up to a year in jail, or both, together with the cost of prosecution as provided for by the Internal Revenue Code Sections 6713 and 7216.
Confidential tax return information includes the following elements: the taxpayer's identity, the nature, source or amount of income, payments, receipts, deductions, net worth, tax liability, deficiencies, closing agreements, and information regarding actual or possible investigation of a return.
Types of Nonpublic Personal Information We Collect. We collect nonpublic personal information about you that is provided to us by you or obtained by us with your authorization.
Parties to Whom We Disclose Information. For current and former clients, we do not disclose any nonpublic personal information obtained in the course of our practice except as required or permitted by law. Permitted disclosure includes providing information to our employees.
Protecting the Confidentiality and Security of Current and Former Clients' Information. We retain records relating to professional services that we provide so that we are better able to assist you with your professional needs and to comply with federal and state laws regarding retaining tax returns. In order to guard your nonpublic personal information, we maintain physical, electronic, and procedural safeguards.
We do not share any of your confidential tax return information with any third-party. A third-party is any person or company other than you, the client. That means we cannot disclose your identity, income, net worth, tax liabilities, or other protected information to the Internal Revenue Service, state tax authorities, unmarried partners, friends, relatives, real estate agents, mortgage broker, banks, or any other person or company without your explicit authorization.
How to Authorize Disclosure You may authorize us to disclose certain tax return information to third parties of your choice. Your permission must be obtained before your tax return is signed. Please talk to us about your desires for sharing your tax information with third parties and we will advise you of the proper procedure.
What To Do in the Case of Unauthorized Disclosure If you suspect that your tax preparer has disclosed your tax return information without your explicit authorization, you may contact the IRS Criminal Investigation Division at (800) 829-0433. You may also want to seek legal counsel.
California Business and Professions Code, Sections
CA Section 22252.1 Confidentiality
No confidential information obtained by a tax preparer, in his or her professional capacity, concerning a client or a prospective client shall be disclosed by the tax preparer without the written permission of the client or prospective client, except for the following: (1) Disclosures made by a tax preparer in compliance with a subpoena or a summons enforceable by order of a court. (2) Disclosures made by a tax preparer regarding a client or prospective client to the extent the tax preparer reasonably believes it is necessary to maintain or defend himself or herself in a legal proceeding initiated by the client or prospective client. (3) Disclosures made by a tax preparer in response to an official inquiry from a federal or state government regulatory agency. (4) Disclosures made by a tax preparer or to a tax preparer's duly authorized representative to another tax preparer in connection with a proposed sale or merger of the tax preparer's professional practice. (5) Disclosures made by a tax preparer to either of the following: Another tax preparer to the extent necessary for purposes of professional consultation. Organizations that provide professional standards review and ethics or quality control peer review. (6) Disclosures made when specifically required by law. Disclosures to persons outside of the United States In the event that confidential client information may be disclosed to persons or entities outside the United States of America in connection with the services provided, the tax preparer shall inform the client in writing and obtain the client's written permission for the disclosure.
Your Tax Information is Confidential Tax returns and tax return information are confidential and may not be disclosed to federal or state agencies, or to federal or state employees, or to any third party, except as provided by law. Disclosure of tax return information to federal or state agencies or employees is governed by Internal Revenue Code Section 6103.
A tax professional or tax return preparer who uses information from a tax return for any purpose other than to prepare a tax return, or who makes an unauthorized disclosure of return information, is subject to a $250 penalty for each disclosure, up to a maximum penalty of $10,000. If the action is undertaken knowingly or recklessly, the preparer may be subject to criminal penalties or fine up to $1,000, or up to a year in jail, or both, together with the cost of prosecution as provided for by the Internal Revenue Code Sections 6713 and 7216.
Confidential tax return information includes the following elements: the taxpayer's identity, the nature, source or amount of income, payments, receipts, deductions, net worth, tax liability, deficiencies, closing agreements, and information regarding actual or possible investigation of a return.
Types of Nonpublic Personal Information We Collect. We collect nonpublic personal information about you that is provided to us by you or obtained by us with your authorization.
Parties to Whom We Disclose Information. For current and former clients, we do not disclose any nonpublic personal information obtained in the course of our practice except as required or permitted by law. Permitted disclosure includes providing information to our employees.
Protecting the Confidentiality and Security of Current and Former Clients' Information. We retain records relating to professional services that we provide so that we are better able to assist you with your professional needs and to comply with federal and state laws regarding retaining tax returns. In order to guard your nonpublic personal information, we maintain physical, electronic, and procedural safeguards.
We do not share any of your confidential tax return information with any third-party. A third-party is any person or company other than you, the client. That means we cannot disclose your identity, income, net worth, tax liabilities, or other protected information to the Internal Revenue Service, state tax authorities, unmarried partners, friends, relatives, real estate agents, mortgage broker, banks, or any other person or company without your explicit authorization.
How to Authorize Disclosure You may authorize us to disclose certain tax return information to third parties of your choice. Your permission must be obtained before your tax return is signed. Please talk to us about your desires for sharing your tax information with third parties and we will advise you of the proper procedure.
What To Do in the Case of Unauthorized Disclosure If you suspect that your tax preparer has disclosed your tax return information without your explicit authorization, you may contact the IRS Criminal Investigation Division at (800) 829-0433. You may also want to seek legal counsel.