Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 5 - Public Records and Fair Information Practices › Rule 701-5.10 - Personally Identifiable Information Collected and Stored by the Department

Current through Register Vol. 47, No. 3, July 24, 2024
The department collects and maintains both open records and
				  confidential records that contain personally identifiable information. This
				  rule describes the nature, extent, retrieval, storage, and processing of
				  personally identifiable information within the department's record
				  systems.
(1)
Nature and
				extent.
All record systems maintained by the department may contain
				personally identifiable information concerning matters such as income, property
				holdings, exchanges, financial transactions, and demographic information such
				as address and number of dependents.
(2)
Retrieval.
Personal
				identifiers are used to retrieve information from any of the record systems
				that the department maintains that contain personally identifiable
				information.
(3)
Means of
				storage.
Paper, microform, and various electronic means of storage are
				used to store records containing personally identifiable information.
(4)
Comparison.
Electronic
				or manual data processing may be used to match, to collate, or to compare
				personally identifiable information in one system with personally identifiable
				information in another system of records or with personally identifiable
				information within the same system.
(5)
Comparison with data from outside
				the department.
Personally identifiable information in systems of
				records maintained by the department may be compared with information from
				outside the department when specified by law. Permitted comparisons include,
				but are not limited to, comparisons for the purpose of setoffs.
(6)
Records containing personally
				identifiable information.
a.
				Personally identifiable information is collected from documents, returns, and
				any other record filed with the department, as well as from outside sources,
				including state and federal agencies. Authority to collect this information is
				found throughout Iowa Code chapters 8A and 17A and Title X of the Iowa Code,
				including Iowa Code section
				421.17(35).
				Such information is stored within the department, in electronic or physical
				format. The chart below describes department records that contain personally
				identifiable information and identifies which records are open records,
				confidential records, partially open or partially confidential. A single record
				may contain information from several categories in the chart. This information
				is compiled for the purposes of Iowa Code section
				22.11.
Code...
...Meaning
O.........
....The records are open for public
								inspection.
C.........
....The records are confidential and are not open
								to public inspection.
O/C......
....The record is partly open and partly
								confidential.
Description of Record
Type of Record
Legal Authority for Confidentiality
State tax returns, return information, permit
							 records, tax liability and penalty records, tax policy, tax research records,
							 and all related records
O/C
Iowa Code Title X, including Iowa Code sections
							 422.20
							 and
							 422.72
Nontax collection records
O/C
Iowa Code Title X, including Iowa Code sections
							 422.20
							 and
							 422.72,
							 and contractual authority
Federal tax returns and return information
C
26 U.S.C. § 6103
Department personnel records, communication records,
							 budget records, and payroll records
O/C
Iowa Code section
							 22.7
Minutes of closed meetings of a government
							 body
C
Iowa Code section
							 21.5(4)
Records that constitute attorney work product or
							 attorney-client communications or are otherwise privileged
C
Iowa Code section
							 22.7(4),
							 Iowa Rule of Civil Procedure 1.503, Federal Rule of Civil Procedure 26(b)(3),
							 and case law
b.
				The procedure for public records request may be found in rule
				701-5.3
				(17A,22,421,422).
c. The procedure
				for allowing a person to have additions, dissents, or objections entered in the
				record will be determined on a case-by-case basis.
d. The subject of the confidential record may
				either request the record independently and give it to the named third party or
				authorize the third party to request the subject's confidential information
				under Iowa Code section
				421.59,
				422.20(7),
				or
				422.72(9).
e. The department will utilize information,
				including confidential information, in executing its duties under the Iowa
				Code. Subjects of the information will not be notified when the information is
				used. Persons outside of the department receiving confidential information are
				held to the same confidentiality standard as departmental employees. Whether
				information is required or optional will be indicated along with the request
				for information. Failing to provide required information may result in
				penalties or interest being charged.
f. The department utilizes more than one data
				processing system, and information is matched between systems.
This rule is intended to implement Iowa Code chapters 17A,
				  22, 421, and 422.