Jeffrey is a tax practitioner. He prepared a tax return for Mary and James for the current tax year, but Jeffrey did not ask Mary and James to sign a consent form to share their tax return information with anyone. ABC Financial Services telephoned and requested a copy of the W-2 forms for Mary and James to refinance their mortgage. The broker at ABC Financial told Jeffrey that Mary and James had asked him to obtain the information from Jeffrey. Can Jeffrey release the information to ABC?

a) Yes, Jeffrey can release the information because Mary and James asked the broker to call James.

b) No, Jeffrey may not release the forms without advance signed consent from Mary and James to

authorize the release of their W-2 forms.

c) Yes, Jeffrey can release the information to the broker if the broker sends Jeffrey a statement that

they have permission from Mary and James.

d) No, James may not release the forms even with signed written consent from Mary and James.