Mich. Admin. Code R 205.1007 — Disclosure officer; delegation of authority

Rule 7. (1) The authority to disclose state tax information is delegated to the
disclosure officer and to certain other positions w ithin the department. The disclosure
officer serves as a contact person for all governmental and nongovernmental agencies
that seek confidential information. The disclosure officer shall determine that a request
for confidential information meets the
requirements of the act and these rules.
(2) The following positions within the department shall ensure the confidentiality of
tax information and coordinate requests for authorized disclosure of tax information
within the department:
(a) The disclosure officer shall develop security directives and the periodic review of
security procedures within the department. For those agencies that the department
discloses information to, a report of all findings is furnished to the treasurer for action as
deemed appropriate. The disclosure officer shall develop information sharing agreements
with appropriate federal and state agencies. The disclosure officer serves as the liaison
with federal and state agencies and their appropriate administrators concerning the
exchange of information. The disclosure officer reviews all requests from local
jurisdictions seeking confidential information.
(b) Division administrators who have primary custody or control of returns or tax
return information shall determine that the necessary safeguards are in place to prevent
the unauthorized use or disclosure of state or federal tax information. The department
shall issue appropriate written instructions to employees and shall adopt measures to
ensure that employees remain thorough ly familiar with, and strictly adhere to, the rules
and procedures governing confidentiality and the disclosure of tax information.
(3) All new department employees shall review the policies, procedures, and
bulletins governing confidentiality and the au thorized disclosure of confidential
information and certify that they are familiar with the documents as the documents relate
to the employee’s specific duties. Periodically, department employees shall review the
policies,
procedures, and bulletins associated with confidential information in the performance
of their duties. The disclosure officer shall annually remind department employees of the
confidentiality requirements.