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Regulation tracker

Every regulation, with the primary source and a last-verified date.

One canonical page per regulation. We re-verify quarterly for evergreen items, more often for anything year-bound. If a page is stale, that's our problem — flag it.

§7216 Current

IRC §7216 — Disclosure of taxpayer information

Restricts disclosure of taxpayer return information without explicit, written, dated consent. Applies to AI vendors processing client data.

26 U.S.C. §7216; Treas. Reg. §301.7216 · Last verified May 9, 2026

Circular 230 Current

Treasury Circular 230 — Practice before the IRS

Governs practitioner conduct. December 2024 proposal added technological-competency language to §10.22 due-diligence rules.

31 C.F.R. Part 10; Treasury proposed reg REG-116610-20 · Last verified May 9, 2026