26 U.S. Code § 7216 - Disclosure or use of information by preparers of returns
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.
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”.
Written determinations for this section
These documents, sometimes referred to as "Private Letter Rulings", are taken from the IRS Written Determinations page; the IRS also publishes a fuller explanation of what they are and what they mean. The collection is updated (at our end) daily. It appears that the IRS updates their listing every Friday.
Note that the IRS often titles documents in a very plain-vanilla, duplicative way. Do not assume that identically-titled documents are the same, or that a later document supersedes another with the same title. That is unlikely to be the case.
Release dates appear exactly as we get them from the IRS. Some are clearly wrong, but we have made no attempt to correct them, as we have no way guess correctly in all cases, and do not wish to add to the confusion.
We truncate results at 20000 items. After that, you're on your own.
- Permitted Disclosures Without Taxpayer Consent : 2011-02-04
- Use of Summons : 2000-07-21
- Other Assessable Penalties With Respect to the Preparation of Income Tax Returns for Other Persons : 2000-07-21
- Permitted Disclosures Without Taxpayer Consent : 2000-07-21
- Other Provisions of Code : 2000-01-14
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