If a taxpayer denies both disclosure and use consents, what can a preparer still do?

When a taxpayer denies both disclosure and use consents, it is essential to understand how these consents affect tax preparation and filing. In this scenario, the correct course of action is that the return can still be e-filed.

When e-filing a tax return, specific protocols for protecting taxpayer information are adhered to, which comply with the confidentiality requirements set forth by the IRS. Even without the taxpayer's consent for disclosure and use, the preparation of the return for e-filing can proceed as long as the preparer does not disclose the information to unauthorized parties outside the scope of the e-filing process. In fact, many preparers prioritize digitally submitting the return securely while maintaining the confidentiality of the taxpayer's information.

This is distinct from other options, where mailing the return or contacting the IRS may involve varying levels of disclosure that would be compromised without the necessary consents. Thus, e-filing remains a viable option that adheres to confidentiality guidelines while allowing the taxpayer's obligations to be fulfilled.