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§7216

Section 7216 is the criminal statute that governs every disclosure of taxpayer return information — including when you send it to an AI vendor. We cover the consent regime, the §301.7216-3 carve-outs, and what each vendor's footprint actually requires.

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section 7216

Section 7216 AI consent: the rules and the template

Running client data through an LLM triggers §7216. Here's the consent language Treasury Reg §301.7216-3 actually requires, the Rev. Proc. 2013-14 §5.04 mandatory boilerplate most practitioner templates omit, and a vendor-by-vendor compliance tier for every AI tool a US tax preparer realistically uses.

AITP Editorial May 11, 2026 25 min