{"abstract":"This document contains regulations to update the rules regarding the disclosure and use of tax return information by tax return preparers. Among other things, the regulations finalize rules for taxpayers to consent to the disclosure or use of their tax return information by tax return preparers.","action":"Final regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2008/01/07/08-1.html","cfr_references":[{"chapter":null,"citation_url":null,"part":301,"title":26}],"citation":"73 FR 1058","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective Date: These regulations are effective January 7, 2008.","disposition_notes":null,"docket_ids":["TD 9375"],"dockets":[],"document_number":"08-1","effective_on":"2008-01-07","end_page":1075,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2008/01/07/08-1.xml","html_url":"https://www.federalregister.gov/documents/2008/01/07/08-1/guidance-necessary-to-facilitate-electronic-tax-administration-updating-of-section-7216-regulations","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/08-1?publication_date=2008-01-07","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2008-01-07/08-1/mods.xml","not_received_for_publication":null,"page_length":18,"page_views":{"count":581,"last_updated":"2026-10-25 08:15:04 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2008-01-07/pdf/08-1.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2008-01-07","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2008/01/07/08-1.txt","regulation_id_number_info":{},"regulation_id_numbers":[],"regulations_dot_gov_info":{"checked_regulationsdotgov_at":"2011-11-13T14:32:37Z"},"regulations_dot_gov_url":null,"significant":null,"signing_date":null,"start_page":1058,"subtype":null,"title":"Guidance Necessary To Facilitate Electronic Tax Administration-Updating of Section 7216 Regulations","toc_doc":null,"toc_subject":null,"topics":["Employment taxes","Estate taxes","Excise taxes","Gift taxes","Income taxes","Penalties","Reporting and recordkeeping requirements"],"type":"Rule","volume":73}