Client Separation Policy

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Gardner Tax & Bookkeeping, Inc.
Policy on the Release of Jointly Filed Tax Returns to Separated or Divorced Spouses
Effective Date: 04/10/2025

Purpose
This policy outlines the procedures and legal limitations concerning the release of jointly filed federal and state income tax returns to individuals who are separated or divorced. Gardner Tax & Bookkeeping, Inc. (“the Firm”) is committed to protecting taxpayer confidentiality in full compliance with applicable federal and state laws, including Internal Revenue Code (IRC) §§ 7216 and 6103.

Confidentiality Requirement
Pursuant to IRC § 7216(a), tax return preparers are prohibited from disclosing or using any taxpayer information provided for, or in connection with, the preparation of a tax return for any purpose other than to prepare or assist in preparing such return. Unauthorized disclosure is a federal offense subject to criminal penalties, including fines and/or imprisonment.

Permissible Disclosures
Certain disclosures are expressly permitted under federal law and do not constitute violations of IRC § 7216. These include:

Disclosures authorized by other provisions of the Internal Revenue Code or Treasury Regulations
Disclosures made to officers or employees of the Internal Revenue Service in the course of their official duties
Disclosures required pursuant to a valid court order, administrative summons or subpoena, or a lawful request from a governmental or regulatory body such as the United States Congress, a professional licensing board, or the Public Company Accounting Oversight Board (PCAOB)

Disclosures Involving Former Spouses
In certain administrative proceedings, especially those involving the IRS, return information may be disclosed under limited conditions:

In cases of innocent spouse relief under IRC § 6015, the IRS may disclose information relevant to the proceeding to the non-requesting spouse, excluding personally identifiable information such as home address, telephone number, and place of employment, unless necessary for tax administration
Economic information gathered to determine a spouse’s potential liability may be made available to the other spouse upon written request
Return information may be shared when it is directly relevant to resolving a transactional issue involving the former spouse, such as verifying a deduction or allocating income

Firm Policy on the Release of Jointly Filed Tax Returns
To protect client confidentiality and comply with federal law, Gardner Tax & Bookkeeping, Inc. will not release a copy of any jointly filed tax return to a separated or divorced spouse without the written, voluntary consent of both spouses, unless compelled by lawful order.

Authorization Procedure
Requests for the release of a jointly filed return must include written consent containing:

The full names and signatures of both spouses
The specific tax year(s) for which the return is requested
An explicit statement authorizing Gardner Tax & Bookkeeping, Inc. to release the return to the requesting spouse

Consent may be provided using an IRS-compliant format (e.g., a § 7216(b)(1) consent form) or the Firm’s designated release form. All submissions are subject to verification before disclosure is made.

Requests Without Consent
If consent is not received from both parties:

The Firm will decline the request and notify the requesting party that joint authorization is required
If compelled by court order or legal directive, the Firm will comply with the directive but will only release the specific information authorized. Personally identifiable information not included in the order will be withheld or redacted as appropriate

Contact Information
For questions or to submit consent documentation, please contact:

Gardner Tax & Bookkeeping, Inc.
1001 E. 1st Street
Beaumont, CA 92223
Phone: (909) 446-7051
Email: Info@GardnerEA.com

Policy Maintenance
This policy is effective as of the date indicated and will be reviewed periodically to ensure continued compliance with applicable laws, IRS regulations, and professional standards of practice.