Draft Frequently Asked Questions - AICPA

April 29, 2009. Draft Frequently Asked Questions. Q-1. If a tax return preparer receives an email or other request in writing from a client asking the tax return preparer to send a tax return to a third party (such as a bank or other lender to facilitate processing of the client’s loan application), does that written request satisfy the consent requirements of Treas. Reg. section 301.7216-3? ................
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