Massachusetts Guide to Evidence 2025 Edition MA R EVID § 520

(a) Definition. For the purposes of this section, a person is engaged in the business of preparing tax returns if the person advertises or gives publicity to the effect that the person prepares or assists others in the preparation of tax returns, or prepares or assists others in the preparation of tax returns for compensation.

(b) Privilege. No person engaged in the business of preparing tax returns shall disclose any information obtained in the conduct of such business, unless such disclosure is consented to in writing by the taxpayer in a separate document, or is expressly authorized by State or Federal law, or is necessary to the preparation of the return, or is made pursuant to court order.