Enrolled Agent Exam [Part 3] 35, Disclosure and Use of Tax Return Information

This podcast is made by Ran Chen, who holds an EA license, Insurance and Securities licenses (Series 6, 63, 65), and the CFP® designation. He is passionate about opening access to high-quality exam preparation resources and helping learners prepare more effectively for professional certification exams.

In this episode you will learn:

- The critical difference between criminal penalties under IRC 7216 and civil penalties under IRC 6713.

- The specific requirements for obtaining valid, written taxpayer consent before disclosing or using tax return information.

- Key regulatory exceptions that permit disclosure without taxpayer consent, such as for peer reviews and court orders.

- The special consent rules required when a tax preparer transmits client information to a service provider located overseas.

- How to identify common exam traps related to prohibited "uses" versus prohibited "disclosures" of taxpayer data.

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