e705ab40_osure_and_Telephone_Procedures__Disclosures_NOT_Permitted
[Stakeholder] CPA/Tax Preparer [Disclosures Permitted] NONE, with the following exception: Returns can permit "Check the Box" authorization to be extended to a third-party designee, which can include a preparer. However, the "Check the Box" authorization ends after the return is processed or by the return due date, without regard to extensions, whichever is earlier. [Disclosures NOT Permitted] 
For bankruptcy purposes, the CPA/Tax Preparer of the debtor’s tax returns is not permitted to receive any disclosure of tax return information unless the debtor has given oral or written consent. See IRM 11.3.2.5.2,Preparers, for exceptions outside the scope of bankruptcy.
Internal Revenue Manual - 5.9.19 Insolvency Disclosure and Telephone Procedures
Disclosures NOT Permitted