Divorce and disclosure

[ttbtaxes]

Client and wife are getting divorced. I only dealt with him over a period of many years. He left the area and has a new tax preparer. The new preparer will need things like basis calculations in s corporation entities and the like.

He will gladly sign a disclosure agreement. I have no idea where she is nor will I likely get her to agree to sign anything. Am I violating any rights of his wife if I provide copies of their joint tax returns or other information related to their tax returns I prepared in the past?

[Roland Slugg]

Am I violating any rights of his wife if I provide copies of their joint tax returns or other information related to their tax returns I prepared in the past?

I don't think so, but send the information to the TAXPAYER, and let him furnish it to his new tax preparer. When I do this for a former client, I insist that he submit his request for information to me in writing. Also, only furnish information you have already given him, such as tax returns, plus related things like detailed depreciation schedules that you have prepared but may not have furnished before.

[TXEA]

I agree with Roland. Only send the information to the taxpayer. I would not send anything to a third party without the wife's signature (that's just me).