Ch. 2                                   LAWS OF MARYLAND

IN THIS SECTION, "INCOME TAX RETURN PREPARER" MEANS A PERSON
WHO:

(1)  PREPARES OR HELPS TO PREPARE FEDERAL OR STATE
INCOME TAX RETURNS FOR COMPENSATION; OR

(2)  ADVERTISES OR PUBLICIZES THAT THE PERSON PREPARES
OR HELPS TO PREPARE FEDERAL OR STATE INCOME TAX RETURNS.

(B) DISCLOSURE PROHIBITED.

AN INCOME TAX RETURN PREPARER MAY NOT DISCLOSE ANY
INFORMATION THAT THE PREPARER OBTAINS WHILE PREPARING OR HELPING
TO PREPARE A RETURN, UNLESS THE DISCLOSURE IS:

(1)  BASED ON THE WRITTEN CONSENT OF THE TAXPAYER;

(2)  AUTHORIZED EXPRESSLY BY A LAW OF THIS STATE OR
THE FEDERAL GOVERNMENT;

(3)  NEEDED TO PREPARE THE RETURN; OR

(4)  REQUIRED BY A COURT ORDER.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
302A(b) and, except the penalty provision, (a).

This section is revised to clarify the persons to whom
the prohibition applies. Former Art. 81, § 302A(a)
made it a crime "for any person to disclose any
information ... obtained in the business of preparing
... returns", while former § 302A(b) described conduct
by which "a person is engaged in the business..." and,
thus, seemed to limit the prohibition to the tax
return preparer. Accordingly, subsection (a) of this
section is revised as a defined term to allow concise
reference to income tax return preparers, and
subsection (b) of this section prohibits disclosures
only by those preparers. This limited revision is
consistent with the narrower construction accorded
criminal provisions. However, former § 302A also
could be read to preclude disclosure of information by
any person, whether or not the income tax return
preparer, so long as the preparer initially obtained
the information.

In the introductory language of subsection (b) of this
section, the former words "related to a specific
client" are deleted as surplusage.

The second sentence of former Art. 81, § 302(b), which
required the trade name, signature, and address of a
tax preparer on returns, is deleted as unnecessary in
light of § 2-103 of this article.

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