Short answer: Only firm-owned operating material, unless each taxpayer has signed a valid consent. The 7216 regulations bar disclosing or using tax return information without the taxpayer's written, signed and dated consent unless a rule specifically allows it. On size, few tax prep firms are big enough: Census counts 270 with 30+ employees.
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The 7216 rule
Tax return preparers may not disclose or use tax return information without the taxpayer's written consent unless a rule specifically allows it (26 CFR 301.7216-3). A consent 'must be signed and dated by the taxpayer', and if it doesn't state a duration it lasts one year. A single document can't authorize both uses and disclosures. See also 26 U.S.C. § 7216.
What could be in scope
- Office procedures: appointment flow, document intake, e-file status tracking.
- Staff training and seasonal hiring materials.
- Marketing and pricing records with no taxpayer data.
- IT, security and vendor-management policies.
Size
Mode lists accounting at 15+ employees (Mode); micro1 asks for 30+. Mode's bands use full-time US staff (Mode affiliate FAQ), so seasonal preparers may not count.
| Industry (U.S. firms, 2022) | All firms | 15+ staff | 30+ staff | 50+ staff |
|---|---|---|---|---|
| Tax preparation services (NAICS 541213) | 19,464 | 729 | 270 | 112 |
| Accounting, tax prep, bookkeeping & payroll (NAICS 5412) | 120,085 | 8,067 | 3,808 | 2,368 |
Source: U.S. Census Bureau, Statistics of U.S. Businesses 2022, detailed employment sizes. Firms (enterprises) by paid employees; contractors are not counted. Each column sums the Census size classes at or above that size.
Before you call a buyer
This is general information, not legal advice. Talk to your own attorney or compliance advisor before you share or license any records.
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Frequently asked questions
Can we add AI training to our consent form?
301.7216-3 sets strict form rules, including separate documents for uses and disclosures. Talk to counsel before drafting anything.
Do seasonal staff count toward 15?
The programs don't say. Mode's FAQ bands use full-time US staff, so ask Mode.
Sources
- 26 U.S.C. § 7216 (Cornell LII)law.cornell.edu
- 26 CFR § 301.7216-3, Disclosure or use permitted only with the taxpayer's consent (Cornell LII)law.cornell.edu
- Mode / BizBuyData referral pagebizbuydata.com
- Mode affiliate FAQ (PDF, dated Oct 14, 2026)bizbuydata.com
- U.S. Census Bureau, Statistics of U.S. Businesses 2022, detailed employment sizeswww2.census.gov
Referral-fee disclosure: we may be paid by a program if your company signs with it after using this site. General information only, not legal advice.
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