Federal tax return preparers have special confidentiality requirements when it comes to disclosing or using tax return information about their clients. The federal statute which creates those confidentiality requirements is found at 26 U.S.C. Section 7216. For more information on the requirements, see our presentation here.
The IRS has issued regulations associated with 26 U.S.C. 7216. The regulations are broken into three parts: 301.7216-1 which deals with definitions and general matters, 301.7216-2 which deals with exceptions, and 301.7216-3 which relates to obtaining consent.
The IRS has issued this revenue procedure
2008-35 to provide guidance to tax return preparers regarding the
format and content of consents to disclose and consents to use tax
return information with respect to taxpayers filing a return in the
Form 1040 series, e.g. Form 1040, Form 1040NR, Form 1040A, or Form
1040EZ, under section 301.7216-3 of the Regulations on Procedure and
Administration (26 C.F.R. Part 301).
The Texas State Board of Public Accountancy (TSBPA) website provides information on the TSBPA's Rules of Professional Conduct, Texas Public Accountancy Act, license search, as well as other useful information and forms for Texas CPAs, CPA candidates, and the public.
The Texas Public Accountancy Act, Chapter 901 of the Texas Occupations Code, provides the statutory basis for much of the law affecting the practice of public accountancy.