Write a §7216 consent that actually satisfies §301.7216-3

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A consent is a document with required elements, not a sentence in an engagement letter. Treas. Reg. 301.7216-3 says the consent must be knowing and voluntary, in writing, signed and dated by the taxpayer; it must name the preparer, the taxpayer, the purpose of the disclosure or use, the recipient, and the specific information covered; uses and disclosures go on separate documents; it must state the period it covers, and the default if it does not is one year [P]. One thing no consent can do: permit sending a Social Security number to a preparer outside the United States [P]. For an AI tool, the practical reading is that the consent names the tool and the plan, the categories of information, and the purpose, in words the client can understand. The model can draft the elements in order and leave a bracket where it needs a fact. It cannot tell you the document satisfies the regulation; counsel reads it before a client signs it, every time. Draft copy, not legal advice. Reviewed by: nobody yet.

Draft a consent to disclose tax return information under Treas. Reg. 301.7216-3, for the purpose of using a named AI tool to assist in preparing and researching a client's return. Elements, in this order: title; the preparer's name and the taxpayer's name as [brackets]; the purpose, in plain words; the recipient: [the tool, the vendor and the plan]; the specific information covered: [categories]; the period, with a date; the statement that the taxpayer is not required to sign and that if they do not sign, the preparer will still prepare the return; the signature and date lines. Mark every authority VERIFY. Do not say the document satisfies the regulation. End with a note that counsel reviews it before any client signs.