Legal

Consent to disclose

IRS §6103(n): what you are agreeing to, and what happens if you say no.

Why you are being asked

Federal law protects your tax return information. Under Internal Revenue Code §6103, a return preparer may not disclose it to anyone without your explicit, written consent, even to another government agency, and even when doing so would help you.

So before we can confirm anything about your Form 2290 to a third party, you have to tell us we may.

What the consent covers

If you agree, you authorise BKS Accounting Services to disclose two specific things:

whether the Heavy Vehicle Use Tax on your return has been paid, and
the Vehicle Identification Numbers listed on that return.

To these recipients, and no others:

the U.S. Department of Transportation
U.S. Customs and Border Protection
state Departments of Motor Vehicles

For one purpose: verifying HVUT compliance so your vehicles can be registered. In practice this is what lets a DMV confirm your Schedule 1 directly instead of asking you to produce paperwork at the counter.

What it does not cover

It does not authorise disclosure of your financial details, your bank information, your signing officer’s Social Security number, or the tax figures on the return. It does not permit disclosure to anyone outside the three recipients above. It is not a general release.

You do not have to agree

Consent is voluntary and we will still file your return without it. What changes is that we cannot answer those agencies on your behalf, so if a state asks us to confirm your HVUT status we will have to decline and you will need to supply your stamped Schedule 1 yourself.

Withdrawing it

You may withdraw consent at any time before your return is paid for and transmitted, from the review step of the filing. After transmission, write to support@bks2290.com. A disclosure already made cannot be recalled, but we will stop making further ones.

What we record

When you consent we store the fact, the date and time, and the IP address the consent came from. The timestamp is set by our server, not by your browser. A consent record whose “when” came from the client would not be evidence of anything. Re-confirming keeps the original timestamp rather than restarting it.