Consent to disclosure of tax return information under IRC Section 7216 Disclosure Consent Requirements
J1 Summer Tax Back is a tax preparation software customized to enable international students in the US to file their Federal, State and FICA tax returns and apply for an ITIN, where needed. Due to the international profile of the J1 Summer Tax Back clients and their tax needs, J1 Summer Tax Back draws on a global team of tax specialists to ensure international double taxation treaties are applied correctly. J1 Summer Tax Back is a product built and developed by J1 Summer Tax Back and serviced by J1 Summer Tax Back’s international team of tax professionals and preparers.
To ensure your tax return is prepared in a compliant and correct manner, J1 Summer Tax Back draws on the expertise and experience of the international J1 Summer Tax Back’ tax team. In line with the IRS code and Federal law in the US, we request that you provide consent to us so that we can share and store your data, including your SSN and employment and tax data, with our international tax team to ensure your tax return is compliant.
Federal law requires this consent form be provided to you. Unless authorized by law, we cannot disclose, without your consent, your tax return information to third parties (our international colleagues may qualify as third parties) for purposes other than the preparation and filing of your tax return and, in certain limited circumstances, for purposes involving tax return preparation. If you consent to the disclosure of your tax return information, Federal law may not protect your tax return information from further use or distribution.
You are not required to complete this form. Because our ability to disclose your tax return information to another tax return preparer affects the service that we provide to you and its cost, we may decline to provide you with service or change the terms of service that we provide to you if you do not sign this form. If you agree to the disclosure of your tax return information your consent is valid for one year.
This consent to disclose may result in your tax return information being disclosed to a tax return preparer located outside the United States, including your personally identifiable information such as your Social Security Number (“SSN”). Both the tax return preparer in the United States that will disclose your SSN and the tax return preparer located outside the United States which will receive your SSN maintain an adequate data protection safeguard (as required by the regulations under 26 U.S.C. Section 7216) to protect privacy and prevent unauthorized access of tax return information.
If you consent to the disclosure of your tax return information, Federal agencies may not be able to enforce US laws that protect the privacy of your tax return information against a tax return preparer located outside of the US to which the information is disclosed.
If you agree to allow J1 Summer Tax Back, to disclose your tax return information, including your SSN, to J1 Summer Tax Back international staff and affiliates for the purpose of providing assistance in the preparation of your individual income tax returns, please check the box that appears on the registration page. Please note that some of the J1 Summer Tax Back staff and affiliates may be located outside the United States.
If you believe your tax return information has been disclosed or used improperly in a manner unauthorized by law or without your permission, you may contact the Treasury Inspector General for Tax Administration (TIGTA)
Additionally, if you wish to discuss any of the points raised in this disclosure agreement, please email firstname.lastname@example.org.