Guide to Evidence
Article V. Privileges and Disqualifications

Guide to Evidence  Section 520. Tax return preparer

Adopted Date: 02/01/2025

Table of Contents

Section 520

(a) Definition

For the purposes of this section, a person is engaged in the business of preparing tax returns if the person advertises, or gives publicity to the effect that the person prepares or assists others in the preparation of tax returns, or prepares or assists others in the preparation of tax returns for compensation.

(b) Privilege

No person engaged in the business of preparing tax returns shall disclose any information obtained in the conduct of such business, unless such disclosure is consented to in writing by the taxpayer in a separate document, or is expressly authorized by State or Federal law, or is necessary to the preparation of the return, or is made pursuant to court order.

Note

This section is taken nearly verbatim from G. L. c. 62C, § 74. A violation of this statute may be punishable as a misdemeanor.

Downloads

Contact

Help Us Improve Mass.gov  with your feedback

Please do not include personal or contact information.
Feedback