If a paid tax return preparer intentionally discloses qualitative information,such as a client's address,but does not disclose any financial information appearing on the client's tax return,the tax return preparer:

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Intentional disclosure of any information from a client's tax return, even qualitative information such as their address, is a violation of professional ethics and their duty to protect their client's privacy. Such misconduct can result in both monetary penalties and possible imprisonment.

If a Paid Tax Return Preparer Intentionally Discloses Qualitative Information,such