815 ILCS 535/ Taxpreparer Disclosure of Information Act.

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BUSINESS TRANSACTIONS
(815 ILCS 535/) Taxpreparer Disclosure of Information Act.

815 ILCS 535/0.01

(815 ILCS 535/0.01) (was 720 ILCS 140/0.01)

Sec. 0.01.

Short title.

This Act may be cited as the

Taxpreparer Disclosure of Information Act.

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

815 ILCS 535/1

(815 ILCS 535/1) (was 720 ILCS 140/1)

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.)

815 ILCS 535/2

(815 ILCS 535/2) (was 720 ILCS 140/2)

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.)

815 ILCS 535/3

(815 ILCS 535/3) (was 720 ILCS 140/3)

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.)