DRS: PS 91(5), Procedures in Handling Requests for Disclosure of Tax Returns and Tax Return Information Pursuant to Conn. Gen. Stat. 12-15

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

This Policy Statement has been modified and superseded by IP 96(12)

PS 91(5)

Procedures in Handling Requests for Disclosure
of Tax Returns and Tax Return Information
Pursuant to Conn. Gen. Stat. 12-15


The purpose of this Policy Statement is to review the regulatory and administrative procedures that control the disclosure of tax returns and tax return information. Except as otherwise provided by Conn. Gen. Stat. 12-15(a), the disclosure of tax returns and tax return information is prohibited. Any person violating such prohibition is subject to a fine of not more than $1,000 or imprisonment of not more than one year, or both. Conn. Gen. Stat. 12-15(a) authorizes certain persons to request the disclosure of tax returns and tax return information, and Conn. Agencies Regs. 12-2-10 establishes procedures that are intended to ensure that tax returns and tax return information are disclosed only to persons so authorized. This Policy Statement focuses on (1) the disclosure of tax returns and tax return information to "a taxpayer or its authorized representative"; Conn. Gen. Stat. 12-15(a)(5); and (2) the disclosure of tax returns to "a successor, receiver, trustee, executor, administrator, assignee, guardian or guarantor of a taxpayer"; Conn. Gen. Stat. 12-15(a)(6).

(The procedures that are followed by the Department in handling Freedom of Information Act (FOIA) requests are set out in Policy Statement No. 91-4. FOIA requests pertain to public records or files, as defined in Conn. Gen. Stat. 1-18a(d). Tax returns and tax return information are not public records or files, and the Freedom of Information Act does not compel the disclosure of tax returns and records otherwise exempted from disclosure by State law.)


Disclosure to taxpayer or its authorized representative

Both Conn. Gen. Stat. 12-15(a)(5) and Conn. Agencies Regs. 12-2-10(c) require a taxpayer or its authorized representative requesting disclosure of a tax return filed by or tax return information on such taxpayer to make a written request for disclosure. This written request must be made by completing a Form LGL-002 (Request for Disclosure of Confidential Information Reported on a Tax Return). Conn. Agencies Regs. 12-2-10 requires that, in the event that an authorized representative makes the request for disclosure, a power of attorney that is executed by the taxpayer must be submitted therewith. The power of attorney must be given by completing a Form LGL-001 (Power of Attorney).


Disclosure to successor, receiver, trustee, executor, administrator, assignee, guardian or guarantor

Both Conn. Gen. Stat. 12-15(a)(6) and Conn. Agencies Regs. 12-2-10(d) require a taxpayer's successor, receiver, trustee, executor, administrator, assignee, guardian or guarantor requesting disclosure of a tax return filed by such taxpayer to make a written request for disclosure. This written request must be made by completing a Form LGL-002 (Request for Disclosure of Confidential Information Reported on a Tax Return). Conn. Agencies Regs. 12-2-10(d) also requires that (1) appropriate legal documents creating a person's status as a successor, receiver, trustee, executor, administrator, assignee, guardian or guarantor be attached to the Form LGL-002 and that (2) a material interest that is affected by information contained in the tax return be established to the satisfaction of the Commissioner of Revenue Services. In the event that an authorized representative makes the request for disclosure, a power of attorney that is executed by the successor, receiver, trustee, executor, administrator, assignee, guardian or guarantor must be submitted therewith. The power of attorney must be given by completing a Form LGL-001 (Power of Attorney).


Where requests for disclosure are to be delivered

Requests must be hand-delivered, or mailed in a plain cover, envelope or other appropriate wrapper, postage prepaid, to the following address:

Director, Taxpayer Services Division
Department of Revenue Services
25 Sigourney Street
Hartford, CT 06106

The caption "REQUEST FOR DISCLOSURE OF TAX RETURNS" should appear on the cover, envelope or wrapper.

Any other officer of the Department receiving a request for disclosure of tax returns or tax return information, notwithstanding the foregoing, is instructed to hand-deliver or telecopy the request immediately to the Director of the Taxpayer Services Division.


PLEASE NOTE THE FOLLOWING NEW INFORMATION ABOUT DRS.

FOR FURTHER INFORMATION: To order forms and publications or for further information, call the Department of Revenue Services at 860-297-5962 (Hartford area or out-of-state) or 1-800-382-9463 (in-state). Forms and publications may be ordered through voice-mail 24-hours a day by choosing Option 3 on your touch tone telephone.

Electronic Delivery Options: You can also obtain tax forms and publications 24-hours a day from our Web home page at http://www.ct.gov/drs. Telecommunications Device for the Deaf (TDD/TT) users only call 860-297-4911 during business hours.


ISSUED: 4-91