TD 8383 Disclosure of Tax Return Information for Purposes of Quality or Peer Reviews; Disclosure of Tax Return Informatiion due to Incapacity or Death of tax Return Preparer

Section 7216 of the Internal Revenue Code of 1986 authorizes the disclosure or use of information by tax return preparers for purposes of quality or peer reviews. Section 7216 authorizes the issuance of regulations for guidance in this matter. Section 301.7216-2(p) contain a requirement that tax return preparers being reviewed will maintain a record of the review, include the information reviewed and the identity of the persons conducting the review.

The latest form for TD 8383 Disclosure of Tax Return Information for Purposes of Quality or Peer Reviews; Disclosure of Tax Return Informatiion due to Incapacity or Death of tax Return Preparer expires 2021-04-30 and can be found here.