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2017 Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 421A - DISCLOSURE OF INFORMATION IN PREPARATION OF TAX RETURNS
Section 421A.2 - Disclosure prohibited.

Universal Citation: IA Code § 421A.2 (2017)
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1 DISCLOSURE OF INFORMATION IN PREPARATION OF TAX RETURNS, §421A.2 421A.2 Disclosure prohibited. A person who obtains any information in the course of or arising out of the business of preparing or assisting in the preparation of a tax return of another person, shall not disclose any of the information obtained unless the disclosure is within any of the following: 1. Consented to in writing by the taxpayer in a separate document. 2. Expressly authorized by state or federal law. 3. Necessary to the preparation of the return. 4. Pursuant to court order. [C73, 75, 77, 79, 81, §423A.2] 2003 Acts, 1st Ex, ch 2, §203, 205 C2005, §421A.2 Wed Feb 08 03:44:32 2017 Iowa Code 2017, Section 421A.2 (7, 0)
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