LRB-1674/1
CTS:wlj:rs
2007 - 2008 LEGISLATURE
March 12, 2007 - Introduced by Representatives Friske, Berceau, Kerkman, A.
Williams, Bies, Young, Ballweg, Kleefisch, Vruwink, M. Williams, Musser,
A. Ott and Van Roy, cosponsored by Senators Sullivan, Erpenbach, Lazich
and Roessler. Referred to Committee on Consumer Protection and Personal
Privacy.
AB166,1,2
1An Act to create 100.55 of the statutes;
relating to: information obtained by
2a tax preparer in the course of preparing a client's tax return.
Analysis by the Legislative Reference Bureau
This bill prohibits a tax preparer or an entity that employs tax preparers from
disclosing information obtained in the course of preparing a client's tax return,
unless the tax preparer or entity discloses the parties to whom the tax preparer or
entity intends to disclose the information, and the client consents in writing. The
Department of Agriculture, Trade and Consumer Protection enforces the
prohibition.
For further information see the state fiscal estimate, which will be printed as
an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB166, s. 1
3Section
1. 100.55 of the statutes is created to read:
AB166,1,4
4100.55 Tax preparers; privacy of client information. (1) In this section:
AB166,1,55
(a) "Client" means a person whose tax return is prepared by a tax preparer.
AB166,1,76
(b) "Tax preparer" means a person who, in exchange for compensation or
7expectation of compensation, prepares a tax return of another person.
AB166,2,3
1(2) A tax preparer or entity that employs tax preparers may not disclose to
2another party information obtained in the course of preparing a client's tax return,
3unless all of the following apply:
AB166,2,64
(a) The tax preparer or entity provides to the client a separate document that
5identifies the parties to whom the tax preparer or entity intends to disclose the
6information.
AB166,2,87
(b) The client signs the document provided by the tax preparer or entity under
8par. (a).
