Mich. Admin. Code R 205.1006a — Implied authorization for disclosure of confidential information to

third parties.
Rule 6a. (1) Before a department officer or employee may disclose confidential
information to a third party, the department shall confirm that the third party is authorized
by the taxpayer to receive the confidential information.
(2) Before giving out confidential information, whether the request is by telephone
or in person, the department shall obtain information about the taxpayer and th e subject
matter as it determines to be necessary to identify the requesting party.
(3) For a refund inquiry, the department shall obtain the approximate amount of the
expected refund, unless that amount is computed by the department, and the manner in
which the return was filed; for example, an individual, separate, or a joint return.
(4) A telephone conference call that is initiated by the taxpayer and includes the
taxpayer, a third party, and the department may be used to discuss confidential
information concerning the taxpayer without written authorization. However, the
department, if it is unable to verify the identity of the caller to its satisfaction, may mail,
or otherwise transmit electronically, requested confidential information to the taxp ayer at
the taxpayer's address of record rather than discussing it in a telephone conference call.
(5) A taxpayer's conduct may constitute either express or implied authorization to
the department to disclose confidential information to a third party. Fo r example, if a
taxpayer brings a friend to an informal conference or other face -to-face meeting with
department personnel and invites the friend to sit in, the taxpayer, by that conduct, has
given implied consent to the department to disclose the taxpayer ’s confidential tax
information to the friend. If the taxpayer does not authorize the department to disclose
confidential tax information to the friend, then the friend must leave the informal
conference or other face-to-face meeting. As an additional example, the conduct of a deaf
individual seeking translation services from the department constitutes implied consent to
the translator to relay or receive confidential information on the individual's behalf if the
deaf individual is a party to the conversation with the department.
(6) The department may accept tax information that is voluntarily offered by a third
party, but, in the absence of express or implied authorization from the taxpayer consistent
with these rules, shall not disclose information to t he third party. For example, a third
party may provide canceled check information to initiate a payment tracer on a bill, but
the department shall not disclose the balance due or the nature of the assessment to the
third party in the absence of express or implied authorization from the taxpayer consistent
with these rules. Absent express or implied authorization from the taxpayer consistent
with these rules, the department may discuss with a third party only general information
concerning the meaning of a bill or a notice or information provided by the third party.