What does &quot;by conditioning our tax return preparation services&quot; mean?
<p>Referencing <a href="https://www.irs.gov/irb/2013-03_IRB/ar09.html" rel="nofollow">Internal Revenue Bulletin 2013-3 (January 14, 2013)</a> 5(1)(a) specifically, there's some pretty confusing language here that I can't figure out what it means.</p>

<blockquote>
  <p>If we obtain your signature on this form by conditioning our tax
  return preparation services on your consent, your consent will not be
  valid.</p>
</blockquote>

<p>I encountered this while doing my free H&amp;R tax return, and didn't want to agree to it without understanding what it's asking. From the context I assume it means that they're asking for consent to disclose information about my tax return, but that's really not clear.</p>

<p>Reworded:</p>

<blockquote>
  <p>If the only reason you provide consent is because otherwise we won't prepare your taxes then you really haven't provided consent at all.</p>
</blockquote>

<p>In context, this is an official notification that a tax preparer [<code>we</code>] must give to the tax preparee [<code>you</code>], if the tax preparer wishes to disclose the preparee's information to any other party.</p>
<p>Note that <code>we</code> in this context is the tax preparer, and <code>you</code> is the person reading the consent agreement.</p>
<blockquote>
<p>If <code>we</code> obtain ...[<code>your consent</code>]...</p>
<p>by ...[refusing to provide service if <code>you</code> do not provide <code>your consent</code>]...</p>
<p>[then] <code>your consent</code> will not be valid.</p>
</blockquote>
<p>because <code>your consent</code> must not occur under duress.</p>

tax-law