rp-13-19.pdf

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Extension of the Effective Date of Rev. Proc. 2013-14

Revenue Procedure 2013-19

On December 26, 2012, the Treasury Department and the Internal Revenue
Service released Revenue Procedure 2013-14, 2013-3 I.R.B. 283, which modified and
superseded Rev. Proc. 2008-35, 2008-29 I.R.B. 132. Rev. Proc. 2013-14 provides
updated guidance regarding consents to disclose or consents to use tax return
information with respect to taxpayers filing a return in the Form 1040 series (e.g., Form
1040, Form 1040NR, Form 1040A, or Form 1040 EZ) under section 301.7216-3 of the
Regulations on Procedure and Administration (26 CFR Part 301).

Section 9 of Rev. Proc. 2013-14 provides that "[a]ny consent obtained on or after
January 14, 2013 must contain the mandatory language provided in section 5.04 of this
revenue procedure." Prior to January 14, 2013, Rev. Proc. 2013-14 provides that
consents to disclose or consents to use tax return information may contain either the
mandatory language in section 4.04 of Rev. Proc. 2008-35 or the mandatory language
in section 5.04 of Rev. Proc. 2013-14.

EXTENSION OF THE EFFECTIVE DATE OF REV. PROC. 2013-14

Any consent to disclose or consent to use tax return information that a tax return
preparer obtains during calendar year 2013 with respect to a taxpayer filing a return in

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the Form 1040 series may contain either the mandatory language in section 4.04 of
Rev. Proc. 2008-35 or the mandatory language in section 5.04 of Rev. Proc. 2013-14.
Any consent to disclose or consent to use tax return information obtained on or after
January 1, 2014, must contain the mandatory language in Rev. Proc. 2013-14.

EFFECT ON OTHER DOCUMENTS

Revenue Procedure 2013-14 is modified.

The principal author of this revenue procedure is Emily M. Lesniak of the Office
of the Associate Chief Counsel (Procedure and Administration). For further information
regarding this revenue procedure, contact Mark Shurtliff at (202) 622-4910 (not a toll-
free call).