A bill to amend the Internal Revenue Code of 1986 to prohibit the transfer of returns and return information by tax return preparers in conjunction with the sale of their business unless the taxpayer consents to the transfer.

Amends the Internal Revenue Code to prohibit the transfer or other disclosure of taxpayer information by return preparers in conjunction with the sale of the business of preparing tax returns, unless the taxpayer consents in writing to such transfer or other disclosure.