IRS Extends Deadline to Comply With Mandatory Language Requirements in Return Information Disclosure Guidance

On December 26, 2012, the Treasury Department and the Internal Revenue Service released Revenue Procedure 2013-14, 2013-3 I.R.B. 283, which modified and superseded Rev. Proc. 2008-35, 2008-29 I.R.B. 132. Rev. Proc. 2013-14 provides updated guidance regarding consents to disclose or consents to use tax return information with respect to taxpayers filing a return in the Form 1040 series (e.g., Form 1040, Form 1040NR, Form 1040A, or Form 1040 EZ) under section 301.7216-3 of the Regulations on Procedure and Administration (26 CFR Part 301).

Section 9 of Rev. Proc. 2013-14 provides that "[a]ny consent obtained on or after January 14, 2013 must contain the mandatory language provided in section 5.04 of this revenue procedure." Prior to January 14, 2013, Rev. Proc. 2013-14 provides that consents to disclose or consents to use tax return information may contain either the mandatory language in section 4.04 of Rev. Proc. 2008-35 or the mandatory language in section 5.04 of Rev. Proc. 2013-14.

EXTENSION OF THE EFFECTIVE DATE OF REV. PROC. 2013-14.

Any consent to disclose or consent to use tax return information that a tax return preparer obtains during calendar year 2013 with respect to a taxpayer filing a return in the Form 1040 series may contain either the mandatory language in section 4.04 of Rev. Proc. 2008-35 or the mandatory language in section 5.04 of Rev. Proc. 2013-14. Any consent to disclose or consent to use tax return information obtained on or after January 1, 2014, must contain the mandatory language in Rev. Proc. 2013-14.

EFFECT ON OTHER DOCUMENTS

Revenue Procedure 2013-14 is modified.

The principal author of this revenue procedure is Emily M. Lesniak of the Office of the Associate Chief Counsel (Procedure and Administration). For further information regarding this revenue procedure, contact Mark Shurtliff at (202) 622-4910 (not a toll-free call).