Internal Revenue Code Section 6103: Governs confidentiality and disclosure of tax returns and return information, establishing the baseline for who can access tax information

Internal Revenue Code Section 7216: Regulates the disclosure or use of tax return information, including criminal penalties for unauthorized disclosures

Treasury Circular 230: Contains regulations governing practice before the IRS, including requirements for tax professionals and representatives

Form 2848 Requirements: Specifies the requirements for Power of Attorney and Declaration of Representative documentation for tax matters

Form 8821 Requirements: Details the requirements for Tax Information Authorization, allowing specified individuals to review tax information

Privacy Act of 1974: Federal law establishing code of fair information practices governing collection, maintenance, use, and dissemination of personal information

Taxpayer First Act of 2019: Modernizes IRS operations and taxpayer services, including enhanced privacy protections and electronic systems

State Tax Authorization Requirements: State-specific regulations governing tax authorization and representation at the state level

IRS Publication 947: Provides comprehensive guidance on practice before the IRS and power of attorney requirements

E-file Authorization Requirements: Regulations governing electronic filing authorizations and digital signatures for tax purposes