A tax return preparer may disclose or use tax return information without the taxpayer's consent to:
a. Solicit additional nontax business.
b. Facilitate a supplier's or lender's credit evaluation of the taxpayer.
c. Accommodate the request of a financial institution that needs to determine the amount of taxpayer's debt to it, to be forgiven.
d. Be evaluated by a quality or peer review.
Return information is confidential data of taxpayer and return preparer must maintain this confidentiality. The only case allowed is where preparer is legally required to disclose data.
