IRS postpones effective date of new procedures for consents to disclose

BY SALLY P. SCHREIBER, J.D.

Rev. Proc. 2013-19, issued Wednesday, delays the date that taxpayer consents to disclose and consents to use tax return information must contain the mandatory language recently issued in Rev. Proc. 2013-14. The original effective date of Jan. 14, 2013, has been moved back to Jan. 1, 2014.

Taxpayer consents to disclose obtained in 2013 may contain the language issued in Rev. Proc. 2008-35 or the language from Rev. Proc. 2013-14. After Dec. 31, 2013, the mandatory language of Rev. Proc. 2013-14 must be used. The IRS did not reveal why it is pushing back the effective date.     

Rev. Proc. 2013-14, released last December, provides guidance to tax return preparers about the format and content of taxpayer consents to disclose and consents to use tax return information, and it modified the mandatory language required on each taxpayer consent. The guidance applies to individuals filing a return in the Form 1040 series. The revenue procedure also lists specific requirements for electronic signatures when a taxpayer executes an electronic consent to the disclosure or consent to the use of the taxpayer’s tax return information. The rules of Rev. Proc. 2013-14 are discussed more fully in “Mandatory Language for Consents to Disclose, Use Taxpayer Information Modified.”

Sally P. Schreiber ( sschreiber@aicpa.org ) is a JofA senior editor.

SPONSORED REPORT

Revenue recognition: A complex effort

Implementing the new standard requires careful judgment. Learn how to make significant accounting judgments and document them and collaborate with peers for consistent application.

TECHNOLOGY Q&A

How to create maps in Excel 2016

Microsoft Excel 2016 has two new mapping capabilities. J. Carlton Collins, CPA, demonstrates how to make masterful 2D and 3D maps in Excel 2016.

QUIZ

News quiz: Economy and health care changes top CPAs’ list

CPA decision-makers’ economic outlook and the House Republicans’ proposed tax changes as part of replacing the Patient Protection and Affordable Care Act received attention recently. See how much you know with this short quiz.