Pajak

05 Desember 2008

[forum-pajak] S.E. no 67/PJ/2008

Dear Millist,

Bahwa telah diterbitkan peraturan terbaru dari Ditjen Pajak no S.E.
67/PJ/2008 tentang pemanfaatan data atau keterangan yang berkaitan
dengan SPT PPh yang disampaikan WP dalam rangka pelaksanaan Pasal 37A
UU KUP dan tata cara perpajakan beserta ketentuan pelaksanaannya.

Menyimak dari S.E 67/PJ/2008 tersebut, ke khawatiran sebagian kecil WP
bahwa Sunset Policy adalah jebakan semakin lama akan semakin terkuak.

Fiskus akan berusaha mencari data dari berbagai pihak sehubungan dengan
SPT Tahunan Sunset Policy dan Fiskus. Maksudnya, fiskus akan berusaha
menyambungkan data mulai dari SPT Tahunan 2007 dan akan ditarik mundur
ke belakang sampai dengan batas kedaluawarsa pajak yaitu 10 tahun.

Oleh karena itu, saya hanya menghimbau kepada rekan-rekan millist bahwa
penyampaian SPT Tahunan Sunset Policy tidak hanya sekedar untuk
melaporkan seluruh Harta saja tetapi juga harus pandai-pandainya untuk
menganalisa dari manakah asal usul perolehan harta tersebut.

Oleh karena itu, saya hanya menyarankan, manfaatkanlah SPT Sunset
Policy sejak tahun 2001 dan jangan setengah-setengah karena mulai tahun
2001 dalam pelaporan SPT tahunan terdapat lampiran Harta Wajib Pajak
yang harus dilaporkan ke KPP.

SPT Tahunan sebelum tahun 2001 tidak ada kewajiban untuk melaporkan seluruh harta Wajib Pajak.

Kemudian sebelum Anda membuat SPT Tahunan, terlebih dahulu harus
membuat Cashflow Harta dan Buku Besar Harta mulai tahun 2001 sehingga
dari tahun 2001-2007 terlihat keluar masuknya harta si Wajib Pajak,
dengan demikian si WP aman dari pemeriksaan pajak atas ketidakbenaran
(atau ketidak nyambungan) data yang disampaikan.

Berikut saya sajikan contoh cara pembuatan cashflow harta dan Buku
Besar Harta, yang kemudian dapat dipergunakan untuk menyusun besar
kecilnya pajak terutang yang harus disetor, sebelum WP menyusun SPT
Tahunannya.

Demikianlah dapat saya sampaikan.

Atas perhatiannya saya ucapkan terima kasih

Best Regads,

Cosmas Budiyantoro
http://cosmasbudiyantoro.blogspot.com
http://uct-consultingcom.page.tl/CASE-STUDIES.htm

Telp : 0812-8878964 / 0817-0851759

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[forum-pajak] Re: Sunset Policy Point of View

Menurut saya yang benar adalah pendapat ke II dimana ada tertulis :

"Dalam pelaksanaan SUNSET Policy, Wajib Pajak diberikan kepercayaan
untuk mengungkapkan seluruh penghasilan termasuk harta dan kewajiban
dalam SPT Tahunan PPh WP Badan atau WP Orang Pribadi. Data dan/atau
informasi yang telah diungkapkan dalam SPT Tahunan PPh WP Badan atau
WP Orang Pribadi yang telah disampaikan atau dibetulkan oleh Wajib
Pajak sehubungan dengan pelaksanaan SUNSET Policy tidak dapat
digunakan sebagai dasar untuk melakukan pemeriksaan".

Untuk Payung hukum nya adalah UU no.28 thn 2007, pasal 37A tentang
SUNSET POLICY & di pertegas dalam SURAT EDARAN DIRJEN PAJAK, NOMOR
SE-34/PJ/2008 TANGGAL 31 JULI 2008.

Mungkin untuk yang lebih Senior bisa menambahkan bila ada kekurangan,
atau meng koreksi bila ada kesalahan.

Semoga dapet membantu

regards,
RD

--- In forum-pajak@yahoogroups.com, "asalim_id" <asalim_id@...> wrote:
>
> Dear Rekan Milis,
>
> Punten bingung banget mengartikan sunset policy mhn klarifikasi 2
> pendapat yang berbeda yang pernah sy tangkap:
>
> Bagi seseorang yg baru mendaftarkan diri utk memiliki NPWP sblm 2008
> maka :
> Org pribadi tersebut sebaiknya mendaftarkan seluruh aset2nya karena
> DJP tidak akan melakukan pemeriksaaan terhadap asal usul aset2
> tersebut, menagih hutang pajaknya apalagi denda.
> (Kl Jawaban diatas benar apa payung hukumnya?)
>
> Pendapat lainnya:
>
> Bagi seseorang yg baru mendaftarkan diri utk memiliki NPWP sblm 2008
> maka :
> Org pribadi tersebut apabila mendaftarkan seluruh assetnya pada tahun
> ini juga, yang memang sebenarnya blm membayar pajak, DJP tetap akan
> mewajibkan untuk membayar pajaknya namun dibebaskan dari denda2 nya.
> (Kl Jawaban diatas benar apa payung hukumnya?)
>
> Mohon pendapat para ahli mengenai ini, maklum sy awam sekali masalah
> pajak.
>
> Terima kasih untuk pembelajarannya.
>

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[forum-pajak] Ada yang punya kuesioner?

Saya mau melakukan penelitian tentang pengaruh penerapan sistem
administrasi perpajakan modern terhadap kepatuhan wajib pajak,, kira2
ada yang punya atau bisa merekomendasikan kuesionernya ga???

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[forum-pajak] Biaya Fiskal tahun 2009

Dear teman-teman pakar pajak,

Saya ada mo tanya nich,
Sesuai dengan akan diberlakukannya bebas Fiskal tahun 2009 yang telah memiliki NPWP, saya punya teman memiliki NPWP punya istri orang asing, apakah nanti si Istri akan bebas fiskal apabila keluar negeri dengan menunjukkan NPWP suami ataukah dia memperoleh perlakukan tetap bayar seperti halnya yang tidak berNPWP karena status kewarganegaraannya?
mohon penjelasan dari teman-teman sekalian/
tks
Yanto

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RE: [taxchat] Fw: TaxChat Forum - New posting

When did you sign up, and what's your username ? I think I fixed the e-mail thing yesterday, and I manually activated those memberships that were pending at the time.

Cheers,

JoJo
..............................................................................................................................................................
Music: http://www.myspace.com/jojozjojo * http://www.new.facebook.com/pages/JoJo-Zawawi/16883556821
Blog: http://www.mysteriousperson.com/MYSTERIOUSPERSON/thezblog/

-----Original Message-----
From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com]On Behalf Of Thomas Miller
Sent: Friday, December 05, 2008 2:53 PM
To: taxchat@yahoogroups.com
Subject: Re: [taxchat] Fw: TaxChat Forum - New posting

JoJo,

I registered and have never received the "confirmation email" to complete registration???

--
T. R. Miller
SunCityPopPop
www.SunTaxMan.com
Rising Sun, MD 21911

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Re: [taxchat] Fw: TaxChat Forum - New posting

JoJo,

I registered and have never received the "confirmation email" to complete registration???

--
T. R. Miller
SunCityPopPop
www.SunTaxMan.com
Rising Sun, MD 21911

__,_._,___

[forum-pajak] NPWP baru ( Sunset Policy)

Salam kenal buat kakak2 senior, aku mau tanya ( posisi sebagai karyawan )
1. kalau aku baru bikin NPWP tahun 2008, apakah sunset policynya belaku sampai dengan maret 2009?
2. Aku harus lapor pajak dari tahun brp??, selama ini semua bukti transaksi / buku bank yg sudah habis tidak di simpan jadinya bagaimana??
3. Menurut informasi surat kabar kontan, katanya ditjen pajak ada mengeluarkan SE pada tanggal 3 Desember 2008, yang menyatakan bahwa asset di laporan SPT tahunan yang ikut sunset policy tidak boleh di periksa dan ditanya asal usulnya, apakah benar?? ada yang punya salinan SE-nya???
Thanks

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RE: [taxchat] 7216

You might need disclosure authorization to do a tax planning engagement. The regulation is not really very clear. Who knows where you draw the line.

From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of Benita Myers
Sent: Friday, December 05, 2008 2:08 PM
To: taxchat@yahoogroups.com
Subject: Re: [taxchat] 7216

So I take this to mean, a tax preparer such as myself, who offers no Bank products, or financial services, does not need to get this signed...All I do is tax prep, audit and collection representation and tax planning...I do not sell anything of a financial or insurance nature...So I can pass on this, am I correct?

On Wed, Dec 3, 2008 at 12:03 PM, <bobva@aol.com> wrote:

Drake has included the form to comply with IRS reg 7216 as part of the software this year. It has to be printed and signed before starting on the tax return. I went to a Drake update seminar and there is very specific language that has to be included on the Use and Disclosure form. As soon as I load the software I'll scan and post a copy.

In a message dated 12/3/2008 2:46:03 P.M. Eastern Standard Time, mwolfso@optonline.net writes:

Form 7216? Or is it Sec 7216 of the IRC? If there is such a form, perhaps you can scan and post a copy. My understanding is that you need to get the disclosure release signed prior to working on the tax return.

From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of James Ries EA
Sent: Wednesday, December 03, 2008 12:51 PM
To: taxchat@yahoogroups.com
Subject: Re: [taxchat] 7216

I think this new law starting Jan 1, has not been widely publicized among tax preparer. It is important since it is a criminal law with a maximum penalty of up to one year impresonment and/or fine of up to $1000 PLUS a civil penalty.

You can not use tax return information for any purpose other than the preparation and filing of the return and/or disclose tax information to any 3rd party without written permission from the taxpayer.

According to SBBT you need prior written authorization to offer bank products on Form 7216 (permission to use). This authorization is need before the return is completed. Once you have permission you can use the refund information and offer the option of bank products. If the client agrees to a bank product you need to have them sign a Form 7216 (permission to disclose) to be able to disclose tax information to the bank so they can do what they need to do. This must be done before the return is transmitted.

However this also applies to any services you offer other than tax preparation. If a client come in financial or retirement planning, you need their written permission if you are going to look at their tax information. This applies to anything not related to the preparation and filing fo their return.

You also need their written permission to disclose information to 3rd parties. This permission need very specific language. No more generic premission form from banks and attorneys.

I hope they come with more clarification on the details.

James Ries EA
Enrolled to Represent Taxpayers before the Internal Revenue Service

Confidentiality Notice: This e-mail, including any attachments, is for the sole use of the intended recipient(s) and may contain confidential and privileged information. Any unauthorized review, use, disclosure, or distribution is prohibited. If you are not the intended recipient, please contact the sender by reply e-mail and destroy all copies of the original message.

IRS Circular 230 Disclosure: Unless expressly stated otherwise in this transmission, any tax advice contained herein, forwarded with or attached to this message was not and is not intended to be used, nor may it be relied upon or used, by any taxpayer for the purpose of (1) the avoidance of any tax-related penalties under the Internal Revenue Code or applicable state or local tax law provisions, or (2) promoting, marketing or recommending to another party any tax transaction or tax-related matters that may be addressed herein.

----- Original Message -----

From: Donna J. Perrone

To: 'TaxTalk Listserv Members' ; taxchat@yahoogroups.com

Sent: Tuesday, December 02, 2008 4:28 PM

Subject: [taxchat] 7216

I have been reading that we have to have our clients sign a form allowing for disclousure of their tax information. I offer bank products thru SBBT and they state that there will be 2 forms the clients must sign, one to release info to the banks and another for something else.

It almost sounded like we have to have ALL clients sign this new disclousure form, whether or not they use bank products. Plus, a copy of that signed document must be kept in our files, either stored electronically or on paper.

Has anybody read anything about this or know what they are talking about?

Donna J. Perrone, EA

East Haven, CT

203-469-4939

203-468-2038 fax

IRS Circular 230 Disclosure: Unless expressly stated otherwise, any tax advice contained herein, including attachments and enclosures, is not intended or written to be used, and may not be used, for the purpose of (1) avoiding tax-related penalties under the Internal Revenue Code or applicable state or local tax law provisions, or (2) promoting, marketing or recommending to another party any tax-related matters addressed herein.

Make your life easier with all your friends, email, and favorite sites in one place. Try it now.

--
Benita Myers, Enrolled Agent
Office and Fax: 916-691-6715

IRS Circular 230 Disclosure: Unless expressly stated otherwise in this transmission, any tax advice contained herein, forwarded with or attached to this message was not and is not intended to be used, nor may it be relied upon or used, by any taxpayer for the purpose of (1) the avoidance of any tax-related penalties under the Internal Revenue Code or applicable state or local tax law provisions, or (2) promoting, marketing or recommending to another party any tax transaction or tax-related matters that may be addressed herein.

__,_._,___

Re: [taxchat] IRS 90 day letter

Yes, that's what it does. It also give the IRS a chance to resolve the issues without going to tax court. That's what the 90 days is used for.

Robert H. Somerville, CPA
405 S State College, Ste 201
Brea, CA 92821
Telephone; 714-529-4711
Fax: 714-529-0334
Email: rsomerville@survivetaxes.com
Website: survivetaxes.com

----- Original Message -----

From: bobva@aol.com

To: taxchat@yahoogroups.com

Sent: Thursday, December 04, 2008 5:03 PM

Subject: Re: [taxchat] IRS 90 day letter

Isn't the 90 day letter the one that states they have 90 days from the date of the letter to make any appeals to the tax court?

In a message dated 12/4/2008 7:02:13 P.M. Eastern Standard Time, rsomerville@survivetaxes.com writes:

Call the number on the 90 day letter, explain that the returns are amended, and ask for an audit reconsideration (generic for anything new that happened to the return.). They will explain where to send the returns, and you will get a response from them.

During the ninety day period, the IRS will do everything they can to avoid taking the case to court. But it does require positive action by the taxpayer.

Robert H. Somerville, CPA
405 S State College, Ste 201
Brea, CA 92821
Telephone; 714-529-4711
Fax: 714-529-0334
Email: rsomerville@survivetaxes.com
Website: survivetaxes.com

----- Original Message -----

From: Robert Lukey

To: taxchat@yahoogroups.com

Sent: Thursday, December 04, 2008 3:20 PM

Subject: Re: [taxchat] IRS 90 day letter

I wasn't aware that an amended return could be done after a 30 day letter. I though that a 30 day letter gave 30 days to come up with any final info that would help the tax payer. And once there is a 90 day letter then a request to meet with an appeals officer or pay the amount due is in order.

On Thu, Dec 4, 2008 at 9:19 AM, <bobva@aol.com> wrote:

I have a client who received a 30 day letter back in June and chose to ignore it. They have now received a 90 day letter which is the NOTICE OF DEFICIENCY. My understanding is that it is now too late to amend their tax return and they will have to file a petition to the tax court. Is this correct?

I know this has probably been discussed on here before but what is the process after the petition is filed? The letter states there is a simplified procedure for small tax cases. What is the simplified procedure?

Make your life easier with all your friends, email, and favorite sites in one place. Try it now.

--
Robert Lukey EA CPA

Unless expressly stated otherwise in this communication, this advice is not
intended to be used, and cannot be used, for the purpose of avoiding federal tax penalties.

This electronic communication (including any attachments) may contain proprietary, confidential or privileged information. This communication is intended only for the use of indicated e-mail addresses. If you are not an intended recipient of this communication, please be advised that any disclosure, dissemination, distribution, copying, or other use of this communication or any attached document is strictly prohibited. If you have received this communication in error, please notify the sender immediately by reply e-mail and promptly destroy all electronic and printed copies of this communication and any attached documents

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Re: [taxchat] 7216

I don't think there is an official IRS Form 7216. Tax software and RAL banks are coming up with there own "Forms 7216" However there is very specific language required. So these bank form are a good reference.

I believe the regulation says we need permission for purposes other than preparing and filing the tax return. What does that mean??

I don't know. I also only do taxes. I understand the bank products thing. But what about tax audit and collection representation? I think it could be argued that that is part of preparation and filing.

What about tax planning? I am not sure.

What about student financial aid form, housing assistance forms, medical assistance form, etc. I am sure we all help clients with these and maybe charge a token fee.

The RAL banks are saying that the Consent to Use permission needs to be received before the return is presented for signature for a RAL or bank product. Does this apply to other things too?

I know, I have more questions than answers.

James Ries EA
Enrolled to Represent Taxpayers before the Internal Revenue Service

----- Original Message -----

From: Benita Myers

To: taxchat@yahoogroups.com

Sent: Friday, December 05, 2008 1:07 PM

Subject: Re: [taxchat] 7216

So I take this to mean, a tax preparer such as myself, who offers no Bank products, or financial services, does not need to get this signed...All I do is tax prep, audit and collection representation and tax planning...I do not sell anything of a financial or insurance nature...So I can pass on this, am I correct?

On Wed, Dec 3, 2008 at 12:03 PM, <bobva@aol.com> wrote:

Drake has included the form to comply with IRS reg 7216 as part of the software this year. It has to be printed and signed before starting on the tax return. I went to a Drake update seminar and there is very specific language that has to be included on the Use and Disclosure form. As soon as I load the software I'll scan and post a copy.

In a message dated 12/3/2008 2:46:03 P.M. Eastern Standard Time, mwolfso@optonline.net writes:

Form 7216? Or is it Sec 7216 of the IRC? If there is such a form, perhaps you can scan and post a copy. My understanding is that you need to get the disclosure release signed prior to working on the tax return.

From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of James Ries EA
Sent: Wednesday, December 03, 2008 12:51 PM
To: taxchat@yahoogroups.com
Subject: Re: [taxchat] 7216

I think this new law starting Jan 1, has not been widely publicized among tax preparer. It is important since it is a criminal law with a maximum penalty of up to one year impresonment and/or fine of up to $1000 PLUS a civil penalty.

You can not use tax return information for any purpose other than the preparation and filing of the return and/or disclose tax information to any 3rd party without written permission from the taxpayer.

According to SBBT you need prior written authorization to offer bank products on Form 7216 (permission to use). This authorization is need before the return is completed. Once you have permission you can use the refund information and offer the option of bank products. If the client agrees to a bank product you need to have them sign a Form 7216 (permission to disclose) to be able to disclose tax information to the bank so they can do what they need to do. This must be done before the return is transmitted.

However this also applies to any services you offer other than tax preparation. If a client come in financial or retirement planning, you need their written permission if you are going to look at their tax information. This applies to anything not related to the preparation and filing fo their return.

You also need their written permission to disclose information to 3rd parties. This permission need very specific language. No more generic premission form from banks and attorneys.

I hope they come with more clarification on the details.

James Ries EA
Enrolled to Represent Taxpayers before the Internal Revenue Service

Confidentiality Notice: This e-mail, including any attachments, is for the sole use of the intended recipient(s) and may contain confidential and privileged information. Any unauthorized review, use, disclosure, or distribution is prohibited. If you are not the intended recipient, please contact the sender by reply e-mail and destroy all copies of the original message.

IRS Circular 230 Disclosure: Unless expressly stated otherwise in this transmission, any tax advice contained herein, forwarded with or attached to this message was not and is not intended to be used, nor may it be relied upon or used, by any taxpayer for the purpose of (1) the avoidance of any tax-related penalties under the Internal Revenue Code or applicable state or local tax law provisions, or (2) promoting, marketing or recommending to another party any tax transaction or tax-related matters that may be addressed herein.

----- Original Message -----

From: Donna J. Perrone

To: 'TaxTalk Listserv Members' ; taxchat@yahoogroups.com

Sent: Tuesday, December 02, 2008 4:28 PM

Subject: [taxchat] 7216

I have been reading that we have to have our clients sign a form allowing for disclousure of their tax information. I offer bank products thru SBBT and they state that there will be 2 forms the clients must sign, one to release info to the banks and another for something else.

It almost sounded like we have to have ALL clients sign this new disclousure form, whether or not they use bank products. Plus, a copy of that signed document must be kept in our files, either stored electronically or on paper.

Has anybody read anything about this or know what they are talking about?

Donna J. Perrone, EA

East Haven, CT

203-469-4939

203-468-2038 fax

IRS Circular 230 Disclosure: Unless expressly stated otherwise, any tax advice contained herein, including attachments and enclosures, is not intended or written to be used, and may not be used, for the purpose of (1) avoiding tax-related penalties under the Internal Revenue Code or applicable state or local tax law provisions, or (2) promoting, marketing or recommending to another party any tax-related matters addressed herein.

Make your life easier with all your friends, email, and favorite sites in one place. Try it now.

--
Benita Myers, Enrolled Agent
Office and Fax: 916-691-6715

IRS Circular 230 Disclosure: Unless expressly stated otherwise in this transmission, any tax advice contained herein, forwarded with or attached to this message was not and is not intended to be used, nor may it be relied upon or used, by any taxpayer for the purpose of (1) the avoidance of any tax-related penalties under the Internal Revenue Code or applicable state or local tax law provisions, or (2) promoting, marketing or recommending to another party any tax transaction or tax-related matters that may be addressed herein.

__,_._,___

Re: [taxchat] SS @ 62

The SS is reduced on "retiring" at 62. So if your wages are high enough that you have to pay back ALL the SS for the next three years, you have received NO benefit...but you have committed to a reduced amount of SS for the rest of your life. Hold off until 65, 66,67, you will receive 100% for the rest of your life, and you can earn all you want, with no pay back.

Robert H. Somerville, CPA
405 S State College, Ste 201
Brea, CA 92821
Telephone; 714-529-4711
Fax: 714-529-0334
Email: rsomerville@survivetaxes.com
Website: survivetaxes.com

----- Original Message -----

From: Arnold M. Socol

To: taxchat@yahoogroups.com

Sent: Friday, December 05, 2008 8:41 AM

Subject: Re: [taxchat] SS @ 62

Early SS is definitely reduced until regular retirement age - $1 in benefits for each $2 "earned" (earned income). Therefore all benefits could be wiped out if still working. See your annual social security statement sent to you.

Arnie

----- Original Message -----

From: Robert Lukey

To: taxchat@yahoogroups.com

Sent: 12/05/2008 11:31 AM

Subject: [taxchat] SS @ 62

Can Social Security deny a recipient early payments if the recipient is still working? I had understood it that under the current laws that the SS cannot be reduced but can be subject to withholding tax. One of my clients has been toying with the idea and is being told that SS won't allow him to take SS because he makes to much.

--
Robert Lukey EA CPA

Arnie Socol
President
Ways & Means, Inc.
845-562-6070

__________ Information from ESET NOD32 Antivirus, version of virus signature database 3667 (20081205) __________

The message was checked by ESET NOD32 Antivirus.

http://www.eset.com

__,_._,___

Re: [taxchat] 7216

So I take this to mean, a tax preparer such as myself, who offers no Bank products, or financial services, does not need to get this signed...All I do is tax prep, audit and collection representation and tax planning...I do not sell anything of a financial or insurance nature...So I can pass on this, am I correct?

On Wed, Dec 3, 2008 at 12:03 PM, <bobva@aol.com> wrote:

Drake has included the form to comply with IRS reg 7216 as part of the software this year. It has to be printed and signed before starting on the tax return. I went to a Drake update seminar and there is very specific language that has to be included on the Use and Disclosure form. As soon as I load the software I'll scan and post a copy.

In a message dated 12/3/2008 2:46:03 P.M. Eastern Standard Time, mwolfso@optonline.net writes:

Form 7216? Or is it Sec 7216 of the IRC? If there is such a form, perhaps you can scan and post a copy. My understanding is that you need to get the disclosure release signed prior to working on the tax return.

From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of James Ries EA
Sent: Wednesday, December 03, 2008 12:51 PM
To: taxchat@yahoogroups.com
Subject: Re: [taxchat] 7216

I think this new law starting Jan 1, has not been widely publicized among tax preparer. It is important since it is a criminal law with a maximum penalty of up to one year impresonment and/or fine of up to $1000 PLUS a civil penalty.

You can not use tax return information for any purpose other than the preparation and filing of the return and/or disclose tax information to any 3rd party without written permission from the taxpayer.

According to SBBT you need prior written authorization to offer bank products on Form 7216 (permission to use). This authorization is need before the return is completed. Once you have permission you can use the refund information and offer the option of bank products. If the client agrees to a bank product you need to have them sign a Form 7216 (permission to disclose) to be able to disclose tax information to the bank so they can do what they need to do. This must be done before the return is transmitted.

However this also applies to any services you offer other than tax preparation. If a client come in financial or retirement planning, you need their written permission if you are going to look at their tax information. This applies to anything not related to the preparation and filing fo their return.

You also need their written permission to disclose information to 3rd parties. This permission need very specific language. No more generic premission form from banks and attorneys.

I hope they come with more clarification on the details.

James Ries EA
Enrolled to Represent Taxpayers before the Internal Revenue Service

Confidentiality Notice: This e-mail, including any attachments, is for the sole use of the intended recipient(s) and may contain confidential and privileged information. Any unauthorized review, use, disclosure, or distribution is prohibited. If you are not the intended recipient, please contact the sender by reply e-mail and destroy all copies of the original message.

IRS Circular 230 Disclosure: Unless expressly stated otherwise in this transmission, any tax advice contained herein, forwarded with or attached to this message was not and is not intended to be used, nor may it be relied upon or used, by any taxpayer for the purpose of (1) the avoidance of any tax-related penalties under the Internal Revenue Code or applicable state or local tax law provisions, or (2) promoting, marketing or recommending to another party any tax transaction or tax-related matters that may be addressed herein.

----- Original Message -----

From: Donna J. Perrone

To: 'TaxTalk Listserv Members' ; taxchat@yahoogroups.com

Sent: Tuesday, December 02, 2008 4:28 PM

Subject: [taxchat] 7216

I have been reading that we have to have our clients sign a form allowing for disclousure of their tax information. I offer bank products thru SBBT and they state that there will be 2 forms the clients must sign, one to release info to the banks and another for something else.

It almost sounded like we have to have ALL clients sign this new disclousure form, whether or not they use bank products. Plus, a copy of that signed document must be kept in our files, either stored electronically or on paper.

Has anybody read anything about this or know what they are talking about?

Donna J. Perrone, EA

East Haven, CT

203-469-4939

203-468-2038 fax

IRS Circular 230 Disclosure: Unless expressly stated otherwise, any tax advice contained herein, including attachments and enclosures, is not intended or written to be used, and may not be used, for the purpose of (1) avoiding tax-related penalties under the Internal Revenue Code or applicable state or local tax law provisions, or (2) promoting, marketing or recommending to another party any tax-related matters addressed herein.

Make your life easier with all your friends, email, and favorite sites in one place. Try it now.

--
Benita Myers, Enrolled Agent
Office and Fax: 916-691-6715

IRS Circular 230 Disclosure: Unless expressly stated otherwise in this transmission, any tax advice contained herein, forwarded with or attached to this message was not and is not intended to be used, nor may it be relied upon or used, by any taxpayer for the purpose of (1) the avoidance of any tax-related penalties under the Internal Revenue Code or applicable state or local tax law provisions, or (2) promoting, marketing or recommending to another party any tax transaction or tax-related matters that may be addressed herein.

__._,_.___

IRS Circular 230 Disclosure: Unless expressly stated otherwise in this transmission, any tax advice contained herein, forwarded with or attached to this message was not and is not intended to be used, nor may it be relied upon or used, by any taxpayer for the purpose of (1) the avoidance of any tax-related penalties under the Internal Revenue Code or applicable state or local tax law provisions, or (2) promoting, marketing or recommending to another party any tax transaction or tax-related matters that may be addressed herein.

__,_._,___

RE: [taxchat] 7216

Wrong!!! per the notice:

"Exempt preparers. Certain tax preparers are exempt from the requirement to provide a receipt with contact information and the requirement to give Publication 135 to potential customers. However, all tax preparers are subject to the requirements concerning RALs described in the next section."

From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of Arnold M. Socol
Sent: Friday, December 05, 2008 12:41 PM
To: taxchat@yahoogroups.com
Subject: Re: [taxchat] 7216

Mel CPA, EAs, attorneys, etc are exempt from the NY RAL requirements discussed. Thanks. Arnie

----- Original Message -----

From: Mel Wolfson

To: taxchat@yahoogroups.com

Sent: 12/04/2008 6:53 PM

Subject: RE: [taxchat] 7216

I've been following this since the summer when the legislature passed and the Governor signed new legislation. On November 20th, DTF issued a notice containing the regulations implementing this legislation. The effective date is 1/1/09.

For the NYS changes which apply to areas outside of NYC,see the following link:

http://www.tax.state.ny.us/pdf/memos/income/m08_7i.pdf

Make certain to read through to the section dealing with RALs.

The NYC Law passed previously and enforced by the Department of Consumer Affairs can be viewed at:

http://home2.nyc.gov/html/dca/downloads/pdf/tax_prep_law.pdf

The state law is very similar to that which was passed in NYC several years back. For CPAs, the main issue disclosure requirements relating to advertising and offering RALs to clients. The exact language of the required disclosure is in the first link. The NYC language is probably virtually identical.

There was also at least one bill submitted at the state level last year dealing with licensing of otherwise unlicensed preparers. There is a good chance that licensing at the state level may become reality before and federal licensing is enacted.

From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of Arnold M. Socol
Sent: Thursday, December 04, 2008 5:15 PM
To: taxchat@yahoogroups.com
Subject: Re: [taxchat] 7216

Mel, Where did you see NYS and NYC???? I need to update all of this stuff too. Thanks, Arnie

----- Original Message -----

From: Mel Wolfson

To: taxchat@yahoogroups.com

Sent: 12/04/2008 5:08 PM

Subject: RE: [taxchat] 7216

There was probably an update that I had applied and which you hadn't when you first looked for the letter. I don't deal with RALs and based upon what's happening in NYS, I'm glad I don't. In addition to the Federal signoff, NYS has a form of its own that the client must sign. In fact their are two versions, one for NYC and another for the rest of the state which contains virtually the same if not the identical language.

Mel

From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of Donna J. Perrone
Sent: Thursday, December 04, 2008 9:20 AM
To: taxchat@yahoogroups.com
Subject: RE: [taxchat] 7216

This is weird, Mel. I searched under Consent to Disclose yesterday and there was no such form. I looked under every one of the bank product forms and nothing. Today....there it is. Go figure.

Donna J. Perrone, EA

East Haven, CT

203-469-4939

203-468-2038 fax

IRS Circular 230 Disclosure: Unless expressly stated otherwise, any tax advice contained herein, including attachments and enclosures, is not intended or written to be used, and may not be used, for the purpose of (1) avoiding tax-related penalties under the Internal Revenue Code or applicable state or local tax law provisions, or (2) promoting, marketing or recommending to another party any tax-related matters addressed herein.

From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of Mel Wolfson
Sent: Wednesday, December 03, 2008 11:09 PM
To: taxchat@yahoogroups.com
Subject: RE: [taxchat] 7216

Sorry about that. Its not the last form on the list but the one about seven up from the end entitled "Consent to Disclose". Attached is a screen capture in which the form I uploaded is selected.

From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of Donna J. Perrone
Sent: Wednesday, December 03, 2008 7:10 PM
To: taxchat@yahoogroups.com
Subject: RE: [taxchat] 7216

That RAL disclosure doesn't look anything like the one you uploaded.

Donna J. Perrone, EA

East Haven, CT

203-469-4939

203-468-2038 fax

IRS Circular 230 Disclosure: Unless expressly stated otherwise, any tax advice contained herein, including attachments and enclosures, is not intended or written to be used, and may not be used, for the purpose of (1) avoiding tax-related penalties under the Internal Revenue Code or applicable state or local tax law provisions, or (2) promoting, marketing or recommending to another party any tax-related matters addressed herein.

From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of Mel Wolfson
Sent: Wednesday, December 03, 2008 6:56 PM
To: taxchat@yahoogroups.com
Subject: RE: [taxchat] 7216

In the 2008 tax year 1040 program, the very last form in the Forms Menu (press F6 and scroll to the end of the list).

I did notice one thing that I got wrong in an earlier post. You must get the client's signature on the disclosure form before you present the return to the client for signature. What I can't figure out is how this would apply in the case of someone selling insurance or securities. I think they want you to get disclosure authorization if there is any possibility that you might make use of tax return information at some future date for the purpose of selling another product or if there is any possibility of disclosing taxpayer info to a third party. I wish that someone would provide some plain English examples of disclosure scenarios and disclosure language.

From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of Donna J. Perrone
Sent: Wednesday, December 03, 2008 5:40 PM
To: taxchat@yahoogroups.com
Subject: RE: [taxchat] 7216

Mel, where did you find this form? I can't seem to locate it.

Donna J. Perrone, EA

East Haven, CT

203-469-4939

203-468-2038 fax

IRS Circular 230 Disclosure: Unless expressly stated otherwise, any tax advice contained herein, including attachments and enclosures, is not intended or written to be used, and may not be used, for the purpose of (1) avoiding tax-related penalties under the Internal Revenue Code or applicable state or local tax law provisions, or (2) promoting, marketing or recommending to another party any tax-related matters addressed herein.

From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of Mel Wolfson
Sent: Wednesday, December 03, 2008 3:35 PM
To: taxchat@yahoogroups.com
Subject: RE: [taxchat] 7216

Pro Series does have an SBBT disclosure form which I've attached. If this is the only "other" use of tax information, it's probably sufficient. However, if you sell securities, life insurance or do financial planning engagements, you'd have to get client authorization for that use as well.

From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of bobva@aol.com
Sent: Wednesday, December 03, 2008 3:04 PM
To: taxchat@yahoogroups.com
Subject: Re: [taxchat] 7216

Drake has included the form to comply with IRS reg 7216 as part of the software this year. It has to be printed and signed before starting on the tax return. I went to a Drake update seminar and there is very specific language that has to be included on the Use and Disclosure form. As soon as I load the software I'll scan and post a copy.

In a message dated 12/3/2008 2:46:03 P.M. Eastern Standard Time, mwolfso@optonline.net writes:

Form 7216? Or is it Sec 7216 of the IRC? If there is such a form, perhaps you can scan and post a copy. My understanding is that you need to get the disclosure release signed prior to working on the tax return.

From: taxchat@yahoogroups.com [mailto:taxchat@yahoogroups.com] On Behalf Of James Ries EA
Sent: Wednesday, December 03, 2008 12:51 PM
To: taxchat@yahoogroups.com
Subject: Re: [taxchat] 7216

I think this new law starting Jan 1, has not been widely publicized among tax preparer. It is important since it is a criminal law with a maximum penalty of up to one year impresonment and/or fine of up to $1000 PLUS a civil penalty.

You can not use tax return information for any purpose other than the preparation and filing of the return and/or disclose tax information to any 3rd party without written permission from the taxpayer.

According to SBBT you need prior written authorization to offer bank products on Form 7216 (permission to use). This authorization is need before the return is completed. Once you have permission you can use the refund information and offer the option of bank products. If the client agrees to a bank product you need to have them sign a Form 7216 (permission to disclose) to be able to disclose tax information to the bank so they can do what they need to do. This must be done before the return is transmitted.

However this also applies to any services you offer other than tax preparation. If a client come in financial or retirement planning, you need their written permission if you are going to look at their tax information. This applies to anything not related to the preparation and filing fo their return.

You also need their written permission to disclose information to 3rd parties. This permission need very specific language. No more generic premission form from banks and attorneys.

I hope they come with more clarification on the details.

James Ries EA
Enrolled to Represent Taxpayers before the Internal Revenue Service

Confidentiality Notice: This e-mail, including any attachments, is for the sole use of the intended recipient(s) and may contain confidential and privileged information. Any unauthorized review, use, disclosure, or distribution is prohibited. If you are not the intended recipient, please contact the sender by reply e-mail and destroy all copies of the original message.
IRS Circular 230 Disclosure: Unless expressly stated otherwise in this transmission, any tax advice contained herein, forwarded with or attached to this message was not and is not intended to be used, nor may it be relied upon or used, by any taxpayer for the purpose of (1) the avoidance of any tax-related penalties under the Internal Revenue Code or applicable state or local tax law provisions, or (2) promoting, marketing or recommending to another party any tax transaction or tax-related matters that may be addressed herein.

----- Original Message -----

From: Donna J. Perrone

To: 'TaxTalk Listserv Members' ; taxchat@yahoogroups.com

Sent: Tuesday, December 02, 2008 4:28 PM

Subject: [taxchat] 7216

I have been reading that we have to have our clients sign a form allowing for disclousure of their tax information. I offer bank products thru SBBT and they state that there will be 2 forms the clients must sign, one to release info to the banks and another for something else.

It almost sounded like we have to have ALL clients sign this new disclousure form, whether or not they use bank products. Plus, a copy of that signed document must be kept in our files, either stored electronically or on paper.

Has anybody read anything about this or know what they are talking about?

Donna J. Perrone, EA

East Haven, CT

203-469-4939

203-468-2038 fax

IRS Circular 230 Disclosure: Unless expressly stated otherwise, any tax advice contained herein, including attachments and enclosures, is not intended or written to be used, and may not be used, for the purpose of (1) avoiding tax-related penalties under the Internal Revenue Code or applicable state or local tax law provisions, or (2) promoting, marketing or recommending to another party any tax-related matters addressed herein.

Make your life easier with all your friends, email, and favorite sites in one place. Try it now.

Arnie Socol
President
Ways & Means, Inc.
845-562-6070

Arnie Socol
President
Ways & Means, Inc.
845-562-6070

__,_._,___

05 Desember 2008

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