n-02-6.pdf

Preserve advance releases and the authoritative Internal Revenue Bulletin rendition; directory timestamps are file-publication metadata, not legal effective dates. HTML bulletins begin June 2003; earlier available issues require full PDF parsing.

This collection currently includes the publisher’s available advance-release directory. Historical bulletin renditions are discovered separately; an advance-release record alone does not certify the collection archive complete.

# Part IV - Items of General Interest

Restrictions on Disclosure and Use of Tax Return Information By Tax Return Preparers

Notice 2002-6

The Internal Revenue Service (IRS) has received inquiries from practitioners and
tax return preparers regarding the effect of the Gramm-Leach-Bliley Act on Section
7216 of the Internal Revenue Code. The Gramm-Leach-Bliley Act, Pub. L. No. 106-
102, 113 Stat. 1338, imposed new requirements on financial institutions to protect the
privacy of nonpublic personal information. I.R.C. § 7216 prohibits the unauthorized
use or disclosure of tax return information by tax return preparers.

Tax return preparers, as defined in Treas. Reg. § 301.7216-1(b)(2), are advised
that, although tax return preparers may be subject to the privacy provisions of the
Gramm-Leach-Bliley Act, those provisions do not supersede, alter, or affect the
preexisting requirements of I.R.C. § 7216 restricting the disclosure or use of tax return
information by a tax return preparer. Specifically, the Gramm-Leach-Bliley Act does not
permit use or disclosure of tax return information prohibited by I.R.C. § 7216 and
regulations promulgated thereunder.

For guidance on the use or disclosure of tax return information, tax return
preparers may refer to Treas. Reg. § 301.7216 and Notice 2000-64, 2000-51 I.R.B.

<!-- PageBreak -->

589\.

The principal author of this notice is Brinton T. Warren of the Office of Associate
Chief Counsel (Procedure and Administration), Administrative Provisions and Judicial
Practice Division. For further information regarding this announcement contact Brinton
Warren on (202) 622-4940 (not a toll-free call).