IRC Section 7216: Internal Revenue Code section governing disclosure or use of tax return information by tax preparers, including criminal penalties for unauthorized disclosures
Treasury Regulations 301.7216: Detailed regulations implementing IRC 7216, specifying requirements for consent, disclosure, and use of tax return information
Revenue Procedure 2008-35: IRS guidelines providing specific requirements for tax return preparer disclosures and consent forms
Gramm-Leach-Bliley Act: Federal law requiring financial institutions to explain their information-sharing practices and protect sensitive data, including financial privacy rules
FTC Safeguards Rule: Federal Trade Commission requirements for maintaining security of customer information and implementing comprehensive data protection standards
State Privacy Laws: Various state-specific privacy and data protection requirements that may impose additional obligations on tax preparers
AICPA Code of Professional Conduct: Professional standards for CPAs including confidentiality requirements and ethical obligations
IRS Circular 230: Regulations governing practice before the IRS, including professional responsibilities and confidentiality obligations
Data Protection Requirements: Standards for electronic data storage, transmission security, and breach notification procedures
Trade Secrets Protection: Laws protecting confidential business information and trade secrets in the employment context
