Illinois Administrative Code › Title 2 - GOVERNMENTAL ORGANIZATION › Part 1201 - ACCESS TO RECORDS OF THE DEPARTMENT OF REVENUE › Subpart B - CLASSIFICATION OF RECORDS › Section 1201.210 - Records that Will Be Withheld from Disclosure

Current through Register Vol. 48, No. 28, July 12, 2024
When a request is made to inspect or copy a record
				  that contains information that is otherwise exempt from disclosure under this
				  Section, but also contains information that is not exempt from disclosure, the
				  Agency may elect to redirect the information that is exempt. The Agency shall
				  make the remaining information available for inspection and copying.
(Section 7(1) of FOIA)
a)
Subject to this requirement and Section 7 of FOIA, the following shall
				be exempt from inspection and copying:
1)
Information specifically
				prohibited from disclosure by federal or State law or rules and regulations
				implementing federal or State law;
(Section 7(1)(a) of FOIA)
2)
Private information, unless
				disclosure is required by another provision of FOIA, a State or federal law or
				a court order;
(Section 7(1)(b) of FOIA)
3)
Files, documents, and other data
				or databases maintained by one or more law enforcement agencies and
				specifically designed to provide information to one or more law enforcement
				agencies regarding the physical or mental status of one or more individual
				subject
s; (Section 7(1)(b-5) of FOIA)
4)
Personal information contained
				within records, the disclosure of which would constitute a clearly unwarranted
				invasion of personal privacy, unless the disclosure is consented to in writing
				by the individual subjects of the information. "Unwarranted invasion of
				personal privacy" means the disclosure of information that is highly personal
				or objectionable to a reasonable person and in which the subject's right to
				privacy outweighs any legitimate public interest in obtaining the information.
				The disclosure of information that bears on the public duties of public
				employees and officials shall not be considered an invasion of personal
				privacy;
(Section 7(1)(c) of FOIA)
5)
Records in the possession of any
				public body created in the course of administrative enforcement proceedings,
				and any law enforcement or correctional agency for law enforcement purposes,
				but only to the extent that disclosure would:
A)
Interfere with pending or actually
				and reasonably contemplated law enforcement proceedings conducted by any law
				enforcement or correctional agency that is the recipient of the
				request;
B)
Interfere with active administrative enforcement proceedings conducted
				by the public body that is the recipient of the request;
C)
Create a substantial likelihood
				that a person will be deprived of a fair trial or an impartial
				hearing;
D)
Unavoidably disclose the identity of a confidential source,
				confidential information furnished only by the confidential source, or persons
				who file complaints with or provide information to administrative,
				investigative, law enforcement, or penal agencies; except that the Agency will
				provide traffic accident reports, the identities of witnesses to traffic
				accidents, and rescue reports, except when disclosure would interfere with an
				active criminal investigation;
E)
Disclose unique or specialized
				investigative techniques other than those generally used and known, or disclose
				internal documents of correctional agencies related to detection, observation
				or investigation of incidents of crime or misconduct, and disclosure would
				result in demonstrable harm to the Agency;
F)
Endanger the life or physical
				safety of law enforcement personnel or any other person; or
G)
Obstruct an ongoing criminal
				investigation by the Agency;
(Section 7(1)(d) of FOIA)
6)
Records that relate to
				or affect the security of correctional institutions and detention
				facilities;
(Section 7(1)(e) of FOIA)
7)
Records requested by persons
				committed to the Department of Corrections if those materials are available in
				the library of the correctional facility where the inmate is confined;
(Section 7(1)(e-5) of FOIA)
8)
Records requested by persons committed to the Department of Corrections
				if those materials include records from staff members' personnel files, staff
				rosters, or other staffing assignment information;
(Section 7(1)(e-6)
				of FOIA)
9)
Records
				requested by persons committed to the Department of Corrections if those
				materials are available through an administrative request to the Department of
				Corrections;
(Section 7(1)(e-7) of FOIA)
10)
Preliminary drafts, notes,
				recommendations, memoranda and other records in which opinions are expressed,
				or policies or actions are formulated, except that a specific record or
				relevant portion of a record shall not be exempt when the record is publicly
				cited and identified by the head of the Agency. The exemption provided in
				this
subsection (a)(10)
extends to all those records of
				officers and agencies of the General Assembly that pertain to the preparation
				of legislative documents;
(Section 7(1)(f) of FOIA)
11)
Trade secrets and commercial or
				financial information obtained from a person or business where the trade
				secrets or commercial or financial information are furnished under a claim that
				they are proprietary, privileged or confidential, and that disclosure of the
				trade secrets or commercial or financial information would cause competitive
				harm to the person or business, and only insofar as the claim directly applies
				to the records requested. All trade secrets and commercial or financial
				information obtained by a public body, including a public pension fund, from a
				private equity fund or a privately held company within the investment portfolio
				of a private equity fund as a result of either investing or evaluating a
				potential investment of public funds in a private equity fund. The exemption
				contained in this
subsection (a)(11)
does not apply to the
				aggregate financial performance information of a private equity fund, nor to
				the identity of the fund's managers or general partners. The exemption
				contained in this
subsection (a)(11)
does not apply to the
				identity of a privately held company within the investment portfolio of a
				private equity fund, unless the disclosure of the identity of a privately held
				company may cause competitive harm. Nothing in this
subsection (a)(11)
shall be construed to prevent a person or business from consenting to
				disclosure;
(Section 7(1)(g) of FOIA)
12)
Proposals and bids for any
				contract, grant, or agreement, including information that if it were disclosed
				would frustrate procurement or give an advantage to any person proposing to
				enter into a contract or agreement with the body, until an award or final
				selection is made. Information prepared by or for the body in preparation of a
				bid solicitation shall be exempt until an award or final selection is
				made;
(Section 7(1)(h) of FOIA)
13)
Valuable formulae, computer
				geographic systems, designs, drawings and research data obtained or produced by
				the Agency when disclosure could reasonably be expected to produce private gain
				or public loss. The exemption for "computer geographic systems" provided in
				this
subsection (a)(13)
does not extend to requests made by
				news media as defined in
Section 1201.102
when the requested
				information is not otherwise exempt and the only purpose of the request is to
				access and disseminate information regarding the health, safety, welfare or
				legal rights of the general public
; (Section 7(1)(i) of
				FOIA)
14)
The following
				information pertaining to educational matters:
A)
Test questions, scoring keys, and
				other examination data used to administer an academic exam;
B)
Information received by a primary
				or secondary school, college, or university under its procedure for the
				evaluation of faculty members by their academic peers;
C)
Information concerning a school's
				or university's adjudication of student disciplinary cases, but only to the
				extent that disclosure would unavoidably reveal the identity of the student;
				and
D)
Course
				materials or research materials used by faculty members;
(Section
				7(1)(j) of FOIA)
15)
Architects' plans and engineers' technical submissions, and other
				construction related technical documents for projects not constructed or
				developed in whole or in part with public funds and for projects constructed or
				developed with public funds, including but not limited to power generating and
				distribution stations and other transmission and distribution facilities, water
				treatment facilities, airport facilities, sport stadiums, convention centers,
				and all government owned, operated, or occupied buildings, but only to the
				extent that disclosure would compromise security;
(Section 7(1)(k) of
				FOIA)
16)
Minutes of
				meetings of public bodies closed to the public as provided in the Open Meetings
				Act
[5 ILCS 120]
until the public body makes the minutes
				available to the public under Section 2.06 of the Open Meetings Act;
(Section 7(1)(l) of FOIA)
17)
Communications between the Agency and an attorney or auditor
				representing the Agency that would not be subject to discovery in litigation,
				and materials prepared or compiled by or for the Agency in anticipation of a
				criminal, civil or administrative proceeding upon the request of an attorney
				advising the Agency, and materials prepared or compiled with respect to
				internal audits of the Agency;
(Section 7(1)(m) of FOIA)
18)
Records relating to the Agency's
				adjudication of employee grievances or disciplinary cases; however, this
				exemption shall not extend to the final outcome of cases in which discipline is
				imposed;
(Section 7(1)(n) of FOIA)
19)
Administrative or technical
				information associated with automated data processing operations, including but
				not limited to software, operating protocols, computer program abstracts, file
				layouts, source listings, object modules, load modules, user guides,
				documentation pertaining to all logical and physical design of computerized
				systems, employee manuals, and any other information that, if disclosed, would
				jeopardize the security of the system or its data or the security of materials
				exempt under this Section;
(Section 7(1)(o) of FOIA)
20)
Records relating to collective
				negotiating matters between the Agency and its employees or representatives,
				except that any final contract or agreement shall be subject to inspection and
				copying;
(Section 7(1)(p) of FOIA)
21)
Test questions, scoring keys, and
				other examination data used to determine the qualifications of an applicant for
				a license or employment;
(Section 7(1)(q) of FOIA)
22)
The records, documents and
				information relating to real estate purchase negotiations until those
				negotiations have been completed or otherwise terminated. With regard to a
				parcel involved in a pending or actually and reasonably contemplated eminent
				domain proceeding under the Eminent Domain Act
[735 ILCS 30]
,
				records, documents and information relating to that parcel shall be exempt
				except as may be allowed under discovery rules adopted by the Illinois Supreme
				Court. The records, documents and information relating to a real estate sale
				shall be exempt only until a sale is consummated;
(Section 7(1)(r) of
				FOIA)
23)
Any and all
				proprietary information and records related to the operation of an
				intergovernmental risk management association or self-insurance pool or jointly
				self-administered health and accident cooperative or pool. Insurance or
				self-insurance (including any intergovernmental risk management association or
				self-insurance pool) claims, loss or risk management information, records,
				data, advice or communications;
(Section 7(1)(s) of FOIA)
24)
Information contained in or
				related to examination, operating, or condition reports prepared by, on behalf
				of, or for the use of an Agency responsible for the regulation or supervision
				of financial institutions or insurance companies, unless disclosure is
				otherwise required by State law;
(Section 7(1)(t) of FOIA)
25)
Information that would disclose
				or might lead to the disclosure of secret or confidential information, codes,
				algorithms, programs or private keys intended to be used to create electronic
				or digital signatures under the Electronic Commerce Security Act
[5
				ILCS 175]; (Section 7(1)(u) of FOIA)
26)
Vulnerability assessments,
				security measures, and response policies or plans that are designed to
				identify, prevent, or respond to potential attacks upon a community's
				population or systems, facilities, or installations, the destruction or
				contamination of which would constitute a clear and present danger to the
				health or safety of the community, but only to the extent that disclosure could
				reasonably be expected to jeopardize the effectiveness of the measures or the
				safety of the personnel who implement them or the public. Information exempt
				under this
subsection (a)(26)
may include such things as
				details pertaining to the mobilization or deployment of personnel or equipment,
				to the operation of communication systems or protocols, or to tactical
				operations;
(Section 7(1)(v) of FOIA)
27)
Maps and other records regarding
				the location or security of generation, transmission, distribution, storage,
				gathering, treatment, or switching facilities owned by a utility, by a power
				generator, or by the Illinois Power Agency;
(Section 7(1)(x) of
				FOIA)
28)
Information
				contained in or related to proposals, bids, or negotiations related to electric
				power procurement under Section 1-75 of the Illinois Power Agency Act
[20 ILCS 3855]
and Section 16-111.5 of the Public Utilities
				Act
[220 ILCS 5]
that is determined to be confidential and
				proprietary by the Illinois Power Agency or by the Illinois Commerce
				Commission;
(Section 7(1)(y) of FOIA)
29)
Information about students
				exempted from disclosure under Section 10-20.38 or 34-18.29 of the School Code,
				and information about undergraduate students enrolled at an institution of
				higher education exempted from disclosure under Section 25 of the Illinois
				Credit Card Marketing Act of 2009
[110 ILCS 26]; (Section 7(1)(z) of
				FOIA)
30)
Information the
				disclosure of which is exempted under the Viatical Settlements Act of
				2009
[215 ILCS 159]; (Section 7(1)(aa) of FOIA)
31)
Records and information provided
				to the mortality review team and records maintained by mortality review team
				appointed under the Department of Juvenile Justice Mortality Review Team
				Act
[730 ILCS 195]. (Section 7(1)(bb) of FOIA)
32)
Information regarding interments,
				entombments, or inurnments of human remains that are submitted to the Cemetery
				Oversight Database under the Cemetery Care Act
[760 ILCS 100]
or the Cemetery Oversight Act
[225 ILCS 411],
whichever is applicable.
(Section 7(1)(cc) of FOIA)
33)
Correspondence and records that
				may not be disclosed under Section 11-9 of the Public Aid Code or that pertains
				to appeals under Section 11-8 of the Public Aid Code
[305 ILCS 5].
				(Section 7(1)(dd) of FOIA)
34)
The names addresses, or other personal information of persons who are
				minors and are also participants and registrants in programs of park districts,
				forest preserve districts, conservation districts, recreation agencies, and
				special recreation associations.
(Section 7(1)(ee) of FOIA)
35)
The names, addresses, or other
				personal information of participants and registrants in programs of park
				districts, forest preserve districts, conservation districts, recreation
				agencies, and special recreation associations where such programs are targeted
				primarily to minors.
(Section 7(1)(ff) of FOIA)
36)
Confidential information
				described in Section 1-100 of the Illinois Independent Tax Tribunal Act of
				2012
[35 ILCS 1010]. (Section 7(1)(gg) of FOIA)