Section 2202 of “The Taxpayer First Act” (Public Law No. 116-25), signed into law on July 1, 2019, and effective December 29, 2019, amends Internal Revenue Code 26 U.S.C. 6103(c) to prohibit persons designated by a taxpayer to receive return information or taxpayer return information (said terms are defined in section 6103(b)(2) and (3), respectively) from (i) using the information for any purpose other than the express purpose for which the taxpayer gave consent and (ii) from disclosing the information to any other person without the express permission of, or request by, the taxpayer.


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