720 ILCS 140/ Taxpreparer Disclosure of Information Act. - Illinois Statutes

State Codes and Statutes

Statutes > Illinois > Chapter720 > 1884

(720 ILCS 140/0.01) (from Ch. 38, par. 65‑10)
Sec. 0.01. Short title. This Act may be cited as the Taxpreparer Disclosure of Information Act.
(Source: P.A. 86‑1324.)

    (720 ILCS 140/1) (from Ch. 38, par. 65‑11)
    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.)

    (720 ILCS 140/2) (from Ch. 38, par. 65‑12)
    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.)

    (720 ILCS 140/3) (from Ch. 38, par. 65‑13)
    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.)

State Codes and Statutes

Statutes > Illinois > Chapter720 > 1884

(720 ILCS 140/0.01) (from Ch. 38, par. 65‑10)
Sec. 0.01. Short title. This Act may be cited as the Taxpreparer Disclosure of Information Act.
(Source: P.A. 86‑1324.)

    (720 ILCS 140/1) (from Ch. 38, par. 65‑11)
    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.)

    (720 ILCS 140/2) (from Ch. 38, par. 65‑12)
    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.)

    (720 ILCS 140/3) (from Ch. 38, par. 65‑13)
    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.)

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State Codes and Statutes

Statutes > Illinois > Chapter720 > 1884

(720 ILCS 140/0.01) (from Ch. 38, par. 65‑10)
Sec. 0.01. Short title. This Act may be cited as the Taxpreparer Disclosure of Information Act.
(Source: P.A. 86‑1324.)

    (720 ILCS 140/1) (from Ch. 38, par. 65‑11)
    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.)

    (720 ILCS 140/2) (from Ch. 38, par. 65‑12)
    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.)

    (720 ILCS 140/3) (from Ch. 38, par. 65‑13)
    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.)