Random take here. One of the best ending credit scenes in a movie…from The Warriors. Joe Walsh hitting those first few guitar licks of In the City with the Warriors standing on the beach looking “out on that horizon”. Then one continuous 3 min shot as they walk down the beach and the credits roll.

I am selling a portion of my client list. Do I need a specific consent form signed by those clients before transferring prior year tax files to the purchasing firm? I’m unclear if this falls under the IRC 7216. If I do need consent can the language be super simple? #TaxSky