What must a Tax Professional obtain before leaving a message about a client's tax return?

A tax professional is required to obtain consent from the client before leaving a message about their tax return due to the confidentiality and privacy rules governing tax information. The Internal Revenue Service (IRS) establishes strict regulations regarding the protection of client data, and these rules emphasize the importance of maintaining confidentiality.

By obtaining consent, the tax professional ensures that they are respecting the client’s privacy and complying with ethical standards, as well as legal requirements. This consent typically means that the client is aware and has agreed to the information being shared in a message, which is critical to protect sensitive data such as tax returns or any associated financial information.

Maintaining a client’s confidentiality is not only a best practice but also a crucial aspect of the tax professional’s responsibilities to uphold legal compliance and ethical standards in the field. This approach builds trust between the tax preparer and the client, fostering a professional relationship grounded in respect for the client's privacy rights.