Can a 7216 consent be bundled into a general engagement letter, or does it need to be separate and voluntary, especially for 1040s?

The group recalled that 7216 regulations require consent to be voluntary and, for 1040 returns specifically, the consent must be separate from the engagement letter—it cannot simply be embedded within it. There are narrow carve-out instances where this may differ, but generally for individual returns the disclosure/consent has to stand alone and be voluntary. For business returns, consent can reportedly be wrapped into the engagement letter, but even then there are specific requirements about what must be stated.