Request for disclosure of confidential information

# (a)

In general. The disclosure of any information (1) obtained by an investigation of the records of any person examined by the commissioner or his authorized agent in the discharge of duties involved in the administration of revenue statutes or (2) contained in any return, statement or report required to be filed with or submitted to the commissioner is unlawful, except to the extent that such disclosure is permitted by section 12-15 (a). Section 12-15 (a) and subsections (b), (c) and (d) of this section describe the circumstances under, and persons to, which certain information will be disclosed. Subsection (b) of this section conditions the disclosure of information to other officers of the State of Connecticut on the submission of documents specified therein. Subsection (c) of this section conditions the disclosure of information to a taxpayer or its authorized representative on the submission of documents specified therein. Subsection (d) of this section conditions the disclosure of information to a successor, receiver, trustee, executor, administrator, assignee or guarantor of a taxpayer on the submission of documents specified therein. Subsection (e) of this section describes the procedure which must be followed in making a request for disclosure of information. Authority for the promulgation of this section is to be found in section 12.2.

# (b)

Other officers of this state. The information specified in subsection (a) of this section shall be disclosed to an officer of the State of Connecticut if and only if—

# (1)

a written request is made by the agency head of the Connecticut state agency;

# (2)

such request states with particularity the information which is sought;

# (3)

such request states that such information is required in the course of duty of such state agency or that reasonable cause to believe that a state law with which such state agency is charged with enforcement is being violated exists; and

# (4)

such request is acknowledged in the manner and form provided by chapter 6 of the Connecticut General Statutes.

# (c)

Written requests by taxpayers and their authorized representatives; written documents authorizing disclosure to authorized representatives.

# (1)

Upon written request by a taxpayer or by the taxpayer's authorized representative, the commissioner may disclose the taxpayer's returns, as defined in section 12-15 of the General Statutes, or the taxpayer's return information, as defined in section 12-15 of the General Statutes, to the taxpayer or to the taxpayer's authorized representative. The authorized representative may be an individual or an entity (e.g., a corporation, partnership, trust or organization).

# (2)

If the written request described in subdivision (1) of this subsection is made by the authorized representative, it shall be accompanied by a written document, authorizing the disclosure, that is signed by the taxpayer; provides the taxpayer's full name, address, social security number or federal employer identification number, and Connecticut tax registration number, and the authorized representative's full name, address, and telephone number; and identifies the specific tax and specific taxable period or periods to which the request pertains.

# (3)

(A) In the event that such taxpayer is a corporation, the written document authorizing disclosure to an authorized representative described in subdivision (2) of this subsection shall be signed by any corporate officer who has legal authority to bind such taxpayer; any person who is designated by the board of directors or other governing body of the corporation; any officer or employee of the corporation upon written request signed by a principal officer of the corporation and attested by the secretary or other officer of the corporation; or any other person who is authorized to receive or inspect the corporation's return or return information under section 6103(e)(1)(d) of the Internal Revenue Code. The written request described in subdivision (1) of this subsection shall be signed by the authorized representative or by any person authorized by this subparagraph to sign the written document authorizing disclosure to an authorized representative described in subdivision (2) of this subsection.

(B) In the event that such taxpayer is a trust or estate, the written document authorizing disclosure to an authorized representative described in subdivision (2) of this subsection shall be signed by the fiduciary of such taxpayer. The written request described in subdivision (1) of this subsection shall be signed by the authorized representative or by the fiduciary of the taxpayer.

(C) In the event that such taxpayer is a partnership, the written document authorizing disclosure to an authorized representative described in subdivision (2) of this subsection shall be signed by any person who was a member of such partnership during any part of the taxable period or periods to which such request pertains. The written request described in subdivision (1) of this subsection shall be signed by the authorized representative or by any person authorized by this subparagraph to sign the written request described in subdivision (1) of this subsection.

# (d)

Successors, receivers, trustees, executors, administrators, assignees and guarantors. The items included in the measure of the tax and the amount of unpaid taxes, penalties and interest due and owing from a taxpayer shall be disclosed to a successor, receiver, trustee, executor, administrator, assignee or guarantor of such taxpayer if and only if—

# (1)

a written request is made by such successor, receiver, trustee, executor, administrator, assignee or guarantor;

# (2)

such request demonstrates that status as a successor, receiver, trustee, executor, administrator, assignee or guarantor of such taxpayer is possessed and appropriate legal documents creating such status are submitted with such request; and

# (3)

such request demonstrates that such successor, receiver, trustee, executor, administrator, assignee or guarantor is directly interested in such disclosure.

# (e)

Procedure. The requests specified in subsections (b), (c) and (d) of this section shall be mailed in a plain cover, envelope or other appropriate wrapper, postage prepaid, to the following address: Department of Revenue Services, 92 Farmington Avenue, Hartford, Connecticut 06105, Attn: Director, Taxpayer Services Division. The caption ''REQUEST FOR DISCLOSURE OF CONFIDENTIAL INFORMATION'' must appear on the envelope.