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Consent can only be required for collections, uses or disclosures that are necessary to fulfil an explicitly specified and legitimate purpose. For non-integral collections, uses and disclosures, individuals must be given a choice. The form of consent must take into account the sensitivity of the personal information.
Federal Disclosure: Federal law requires this consent form be provided to you. Unless authorized by law, we cannot disclose your tax return information to third parties for purposes other than the preparation and filing of your tax return without your consent.
You may disclose personal information with the explicit consent of the individual to whom the information relates as long as the disclosure is for a lawful purpose. While implied consent is acceptable for collection and use of information in some cases, consent for disclosure must be explicit.
You may disclose personal health information without an individual's consent in certain circumstances. However, simply because a disclosure is permitted does not mean it is mandatory, unless it is necessary to carry out a statutory or legal duty.
"Informed consent" means simply that the person consenting to the disclosure is aware of the confidentiality of the records, the reason the agency is seeking the information, and what use the agency will make of the information. It also includes an understanding of whether the information may be redisclosed.