IP 96(12)

Q & A Concerning Requests for Disclosure of Tax Returns and Tax Return Information

This publication has been superseded by IP 2000(27)

PURPOSE: The purpose of this Informational Publication is to review the statutory, regulatory and administrative procedures that control the disclosure of tax returns and tax return information. 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 Informational Publication 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).

STATUTORY AUTHORITY: Conn. Gen. Stat. § 12-15(a); Conn. Agencies Regs. § 12-2-10.

HOW SHOULD A TAXPAYER OR AN AUTHORIZED REPRESENTATIVE REQUEST A COPY OF A TAX RETURN FILED BY THE TAXPAYER?

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 Tax Return or Tax Return Information. 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.

HOW SHOULD A SUCCESSOR, RECEIVER, TRUSTEE, EXECUTOR, ADMINISTRATOR, ASSIGNEE, GUARDIAN OR GUARANTOR OF A TAXPAYER REQUEST A COPY OF A TAX RETURN FILED BY THE TAXPAYER?

Both Conn. Gen. Stat. § 12-15(a)(6) and Conn. Agencies Regs. § 12-2-10(d) require a person who is the successor, receiver, trustee, executor, administrator, assignee, guardian or guarantor of a taxpayer, 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. 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 (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. 

REQUESTS FOR TAX RETURNS NOT SUBJECT TO THE FREEDOM OF INFORMATION ACT (FOIA): Conn. Gen. Stat. § 1-18(a)(d) defines "public records or files" as "any recorded data or information relating to the conduct of the public's business prepared, owned, used, received or retained by a public agency, whether such data or information be handwritten, typed, tape-recorded, printed, photostated, photographed or recorded by any other method." Conn. Gen. Stat. § 1-19(a) provides that "except as otherwise provided by any federal law or state statute, all records maintained or kept on file by any public agency, whether or not such records are required by law or by any rule or regulation, shall be public records and every person shall have the right to inspect such records promptly during regular office or business hours or to receive a copy of such records ...." However, not all public records or files are required to be disclosed under FOIA. For example, Conn. Gen. Stat. § 1-19(b)(10) does not require "records, tax returns, reports and statements exempted by federal law or state statutes" to be disclosed. Furthermore, Conn. Gen. Stat. § 12-15(a) generally prohibits the disclosure of tax returns or tax return information. Therefore, FOIA requests for copies of other person's tax returns or tax return information will be denied. Request IP 96(14), Q & A Concerning Freedom of Information Act Requests, for further information.

EFFECT ON OTHER DOCUMENTS: PS 91(5) is modified and superseded and may not be relied upon on or after the date of issuance of this Informational Publication.

EFFECT OF THIS DOCUMENT: An Informational Publication is a document that addresses frequently-asked questions about a current Department position, policy or practice, usually in a less technical, question-and-answer format.

RELATED FORMS AND PUBLICATIONS:

Form LGL-001 Power of Attorney
Form LGL-002 Request For Disclosure of Tax Return or Tax Return Information
IP 96(14) Q & A Concerning Freedom of Information Act Requests

FOR FURTHER INFORMATION: Please call the Department of Revenue Services during business hours, Monday through Friday:

IP 96(12)
Disclosure of tax
Issued: 1/3/97