What must a taxpayer do before you can use their tax data according to IRS requirements?

The requirement for written consent from the taxpayer is essential for complying with IRS regulations regarding the use of a taxpayer's tax data. This written consent serves as a formal and documented agreement that allows you to access and use sensitive information related to the taxpayer's filings. Written consent ensures that the taxpayer is fully aware of how their data will be used, providing transparency in the process and protecting their privacy.

Additionally, having written consent helps establish a legal record, which can be crucial in case of disputes or audits. It also aligns with best practice standards in the industry, which prioritize client confidentiality and data protection. By obtaining written consent, you demonstrate a commitment to compliance with applicable laws and regulations governing taxpayer information.