Disclosure problems/questions

[Black Bart]

If a client phones, asks for a copy of his 2013 tax return (he lost the one I gave him originally), can we mail another one to him without a signed disclosure form? This is a little different from them requesting one be sent to a bank or someone else, in which case they have to come in and sign the disclosure.

If yes, but his address has changed, would that have a bearing on whether to mail it or not? I would usually know his voice and would ask for DOB and SSN to confirm ID, but still...permission is not on paper and you can't be 100% sure it's him.

For married taxpayers who filed jointly, can just one of them sign the disclosure form or do both have to sign it?

In these risky times, my present policy is to not send anything to anybody without a signed disclosure form in hand or to have the taxpayer come pick it up in person, but I was just wondering what we can do?

[ttbtaxes]

Yes...

That's a tough one. I know every client by their voice so I've never been in a situation where I was unsure. If I didn't know, I'd tell the client there are IRS rules out there that require you to get signatures whenever you mail or otherwise provide a second copy to any client. In this day and age, we're all used to going to the doctor's office and "just sign here".

I'd cover myself and have both husband and wife sign off before I'd send a copy to someone I didn't know even if it is a client. Maybe you can put a blank line for both their SSNs and ask they fill that out. That way you're covered.

[Koss]

Second Copy

Providing a second copy of the return to a taxpayer is not a disclosure, because you are not providing the information to a third party.

If they have moved, it is certainly reasonable to require a written notice of their new address, with a signature. They could send it to you by fax. But you don't need to use a disclosure authorization to give a taxpayer a copy of their own return.

And you don't need a signature from both spouses if the return was MFJ. Each spouse has the right to get a copy of the return. What if they are divorced, or one spouse is deceased? Doesn't matter. If you signed the return, you have the right to get a copy.

The tax pro has the right to charge a reasonable fee for a second copy, too.

BMK

[Burke]

I agree. But if you have any doubt about who he is..... how about telling him to Skype you on his computer!

[Black Bart]

Thanx for the info, guys...

I agree. But if you have any doubt about who he is..... how about telling him to Skype you on his computer!

but Burke, while I got a cell phone last year (everything's up-to-date in Kansas City) and I've heard of Skype; I don't know how to do it (are semaphore flags required?).

I think I'll just stick with the mail until it bites the dust; after all, it's gotta go through...

https://www.flickr.com/photos/jarroast/5936933269/