Is an email Authorization?

[taxmandan]

Not to hijack this thread but...

Latest news from the under 30 age group is that email is no longer used the the young adults. They use Twitter, Facebook and other social media and seldom have email accounts anymore. It's driving the colleges crazy that the students don't have email to use for their classes. So get ready to tweet those tax docs to your clients!

[dtlee]

The mandated §7216 requirements mentioned in this thread apply to preparer-initiated requests (i.e., by a tax preparer) to allow the preparer to have permission to share the tax information either with third parties or with the preparer himself/herself in a role other than as preparer (such as in a role as financial advisor). Based on my discussion with the IRS counsel's office, these are not intended to apply to client-initiated requests to use or disclose their tax information.

While I would generally use much a similar format and somewhat similar language for these as in a preparer-initiated request, the specific language is not directly required, nor the font-size nor the limitation not to combine disclosure and use on the same form,

Remember, a true §7216 authorization is invalid and actually in violation of the law if it is presented to a client for signature AFTER the return is completed and signed by the client, so I would strongly advise using a different form for each type of request (preparer-initiated versus client-initiated) so that you do not appear to be in violation of the law.