http://accountant.intuit.com/practice_resources/articles/tax/article.aspx?file=tmdd_TaxRegClientComms
Here is an example:
When George Green prepares a client's return, he routinely checks to see if the client is eligible to make a contribution to an individual retirement account (IRA). If the client is eligible, Green asks if the client wants to make an IRA contribution. He does not ask about IRAs if a client not eligible to make a contribution. Green is "using" tax return information when he asks whether a client is interested in making an IRA contribution because Green bases the inquiry on knowledge gained from information that the client furnished in connection with preparation of the client's return.
For further information, click on the following links:
http://www.irs.gov/irb/2008-05_IRB/ar10.html
http://www.aicpa.org/pubs/taxadv/online/apr2008/tpp.html
