Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Taxpayers Bill of Rights › Part 3 - DISCLOSURE OF CONFIDENTIAL INFORMATION › Section R. 205.1004 - Confidentiality of information; exceptions to disclosure prohibition

Current through Vol. 24-12, July 15, 2024
Rule 4.
( 1)
				  Subject to the same restrictions as department employees on the treatment of
				  confidential information, a private contractor or its employees shall not
				  disclose taxpayer information to a third party. The prohibition against
				  disclosure does not bar an employee of a private contractor that processes tax
				  returns or payments pursuant to the act from having access to confidential
				  information that is reasonably required for the processing or collection of
				  amounts due this state.
( 2) The
				  department may use a taxpayer's name, address, and social security number or
				  employer identification number to the extent necessary in connection with the
				  processing and mailing of forms for any report or return required in the
				  administration of any tax administered under the act.
( 3) The department may disclose confidential
				  information in any of the following circumstances:
(a) If the disclosure is required for the
				  proper administration of a tax law administered under the act.
(b) If the disclosure is required by judicial
				  order sought by an agency charged with the duty of enforcing or investigating
				  support obligations pursuant to an order of a court in a domestic relations
				  matter as that term is defined in section 31 of 1982 PA 294, MCL
				  552.531.
(c) If the disclosure is required pursuant to
				  a judicial order, including a subpoena, search warrant, or other court order,
				  sought by an agency of the federal, state, or local government charged with the
				  responsibility for the administration or enforcement of criminal law for
				  purposes of investigating or prosecuting criminal matters or for federal or
				  state grand jury proceedings.
(d)
				  If the disclosure is required by judicial order where the taxpayer's liability
				  for a tax administered under the act is to be adjudicated by the court that
				  issued the judicial order.
(e) If
				  the disclosure is required by a reciprocal agreement between the department and
				  other departments of state government, the United States Department of
				  Treasury, local governmental units within this state, or taxing officials of
				  other states.
(f) If the disclosure
				  is upon the written request of a head of an institution, agency, or department
				  of state government when it is required for the effective administration or
				  enforcement of the laws of this state, is upon the written request of a proper
				  officer of the United States Department of Treasury, or is upon the written
				  request of a proper officer of another state reciprocating in this
				  privilege.
(g) For all of the types
				  of disclosure specified in this subrule, the request for information, subpoena,
				  or other judicial order shall be directed to the disclosure officer Michigan
				  department of treasury, Austin building, Lansing, Michigan 48922.