26 U.S.C. § 7216 — Disclosure or use of information by preparers of returns

(a) General rule Any person who is engaged in the business of preparing, or providing services in connection with the preparation of, returns of the tax imposed by chapter 1, or any person who for compensation prepares that return for any other person, and who knowingly or recklessly:
(1) discloses any information furnished to him for, or in connection with, the preparation of that return, or
(2) uses that information for any purpose other than to prepare, or assist in preparing, that return, must be guilty of a misdemeanor, and, upon conviction of it, must be fined not more than $1,000 ($100,000 in the case of a disclosure or use to which section 6713(b) applies), or imprisoned not more than 1 year, or both, together with the costs of prosecution.
(b) Exceptions
(1) Disclosure Subsection
(a) does not apply to a disclosure of information if such disclosure is made:
(A) under any other provision of this title, or
(B) under an order of a court.
(2) Use Subsection
(a) does not apply to the use of information in the preparation of, or in connection with the preparation of, State and local tax returns and declarations of estimated tax of the person to whom the information relates.
(3) Regulations Subsection
(a) does not apply to a disclosure or use of information which is permitted by regulations prescribed by the Secretary^* under this section. Such regulations must permit (subject to such conditions as such regulations must provide) the disclosure or use of information for quality or peer reviews.