Is consent required relevant to technology providers (software, hardware) who have access to our system?
No. Pursuant to the second revised regulation, at 301.7216-2(d)(2), such disclosure may be made as long as it is only to the extent necessary to service hardware/software used to prepare income tax returns, and as long as the firm provides the contractor with a written notice informing the contractor that IRC ยง6713 and 7216 apply to the contractor (which is deemed a preparer under those sections) and describing the requirements and penalties of those sections.
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