Taxpreparer Disclosure of Information Act (815 ILCS 535/)

Chapter 815 — Business Transactions

Deceptive Practices

This text is maintained by the Legislative Reference Bureau for legislative drafting purposes and is NOT the official text of the Illinois Compiled Statutes; the only official copy is the printed copy maintained by the Secretary of State.

Sec. 0.01. Short title

This Act may be cited as the Taxpreparer Disclosure of Information Act.

(Source: P.A. 86-1324.)

Sec. 1.

It is a Class A misdemeanor for any person, including an individual, firm, corporation, association, partnership, joint venture, or any employee or agent thereof, to disclose, or to convey a list of names prepared on the basis of any information obtained in the business of preparing federal or state income tax returns or assisting taxpayers in preparing such returns, including the disclosure or conveyance of such information between separate departments of the same firm, corporation, association, partnership, or joint venture, unless such disclosure or conveyance is within any of the following:

(a) Consented to in writing by the taxpayer in a separate document.

(b) Expressly authorized by state or federal law.

(c) Necessary to the preparation of the return.

(d) Pursuant to court order.

(Source: P.A. 77-2830.)

Sec. 2.

For the purposes of this Act, a person is engaged in the business of preparing federal or state income tax returns or assisting taxpayers in preparing such returns if he does either of the following:

(a) Advertises, or gives publicity to the effect that he prepares or assists others in the preparation of federal income tax returns.

(b) Prepares or assists others in the preparation of state or federal income tax returns for compensation.

(Source: P.A. 77-33.)

Sec. 3.

Contacting a taxpayer to obtain his written consent to disclosure does not constitute a violation of this Act.

(Source: P.A. 77-33.)