(a) Imposition of penaltyIf any person who is engaged in the business of preparing, or providing services in connection with the preparation of, returns of tax imposed by chapter 1, or any person who for compensation prepares any such return for any other person, and who—
discloses any information furnished to him for, or in connection with, the preparation of any such return, or
uses any such information for any purpose other than to prepare, or assist in preparing, any such return,
The rules of section 7216(b) shall apply for purposes of this section.
(c) Deficiency procedures not to apply