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| Author: | Eklund, M. |
| Title: | Hidden traps in document requests |
| Journal: | Journal of Accountancy
1994 : JUN, p. 90-96 |
| Index terms: | ACCOUNTING ECONOMICS DOCUMENTATION |
| Language: | eng |
| Abstract: | CPAs often are asked to respond to requests for documents in lawsuits to which they may or may not be parties and in other circumstances. When they comply with such requests automatically, they may expose themselves unwittingly to both legal and practical problems. Two important laws in this area are International Revenue Code sections 7216 and 6713. Section 7216 generally prohibits disclosure of tax information without the taxpayer's written consent by anyone who prepares tax tax returns for compensation or who is "in the business of" preparing returns with or without compensation. |
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