Which publication outlines taxpayer rights and responsibilities related to consent?

The correct publication that outlines taxpayer rights and responsibilities related to consent is indeed found in Publication 4012. This publication serves as a comprehensive guide specifically for the Volunteer Income Tax Assistance (VITA) program, detailing not only the procedures for preparing tax returns but also the ethical considerations and responsibilities that volunteers must uphold, including the collection, use, and safeguarding of taxpayer information.

Publication 4012 emphasizes the importance of obtaining consent from taxpayers before proceeding with the filing of their returns or using their information for any purposes related to the VITA program. This understanding of consent is crucial for maintaining taxpayer trust and adhering to privacy regulations.

While other publications, such as Publication 17, provide a general overview of taxpayer rights and responsibilities, they do not focus specifically on the consent aspect within the context of the VITA program. Similarly, IRS 7216 addresses issues related to the confidentiality of taxpayer information but is not primarily focused on the rights and responsibilities of taxpayers in relation to consent as it pertains to VITA operations. Therefore, Publication 4012 remains the central resource for understanding these critical elements within the framework of the VITA/TCE programs.