Walk-in services at all DRS branch office locations remain suspended. Email DRS at drs@po.state.ct.us. Email the Priority One Taxpayer Assistance Program: DRSPriorityOne_CollectionsAssist@po.state.ct.us. Please check our Frequently Asked Questions page.

This information is not current and is being provided for reference purposes only

IP 96(14)

Q & A Concerning Freedom of Information Act Requests

This publication has been superseded by IP 2001(20)


PURPOSE: In April 1991, the Department issued PS 91-4, Procedures in Handling Freedom of Information Act Requests, to identify the Department employee to whom Freedom of Information Act requests were to be sent or forwarded. The Freedom of Information Act (FOIA) makes existing public records or files, as defined in Conn. Gen. Stat. § 1-18a(d), open to inspection, upon written request. The purpose of this Informational Publication is to provide the current title, address and telecopier number of the Department employee to whom FOIA requests are to be sent or forwarded.


STATUTORY AUTHORITY: Conn. Gen. Stat. § § 1-15 through 1-21l (FOIA); and 12-15(a).


EFFECTIVE DATE: Effective upon issuance.


WHAT ARE PUBLIC RECORDS OR FILES TO WHICH FOIA PERTAINS? Conn. Gen. Stat. § 1-18a(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 ...."


ARE ALL PUBLIC RECORDS OR FILES REQUIRED TO BE DISCLOSED? 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.


IF A PERSON WISHES TO MAKE A FOIA REQUEST, WHERE SHOULD THE REQUEST BE SENT? Conn. Gen. Stat. § 1-2li(a) requires that "[any denial of the right to inspect or copy [public] records ... be made to the person requesting such right by the public agency official who has custody or control of the public record, in writing, within four business days of such request...". For FOIA purposes, the public agency official who has custody or control of public records in the Department of Revenue Services is the Managing Attorney, Legal Division. In order to ensure that the Department has the four business days that it is entitled to by law to deny a FOIA request, the Department requests that any person making a FOIA request hand-deliver or mail the request in a plain cover, envelope or other appropriate wrapper, postage prepaid, with the caption "Freedom of Information Act Request," to the Legal Division: 


EFFECT ON OTHER DOCUMENTS: PS 91-4 is modified and superseded and may not be relied upon on or after the date of issuance of this Information 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:

Related publications - IP 96(12) Q & A Concerning Requests for Disclosure of Tax Returns and Tax Return Information.


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

• 1-800-382-9463 (toll-free from within Connecticut), or
• 860-297-5962 (anywhere); or
• TDD/TT (Telecommunications Device for the Deaf) users only call 860-297-4911. 


IP 96(14)
Freedom of Information Requests
Issued: 12/26/96