Iowa Administrative Code › Agency 701 - Revenue Department › Title I - Administration › Chapter 7 - Appeals, Taxpayer Representation, and Other Administrative Procedures › Rule 701-7.8 - Identifying Details, Requests for Redaction

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Information redacted by the department, subject to certain
				exceptions.
Prior to being made available for public inspection, the
				department shall redact from an appeal or contested case the information
				required to be redacted in Iowa Code sections
				422.20(5)  and
				422.72(8).
				"Make available for public inspection" means disclosure to the public by the
				department pursuant to Iowa Code section
				17A.3 or chapter 22.
(2)
Process for requesting redaction
				of other details from a pleading, exhibit, attachment, motion, or written
				evidence.
If a taxpayer desires information contained in a record,
				other than the information described in Iowa Code sections
				422.20(5)
"a"
and
				422.72(8)
"a,"
to be redacted prior to public inspection, the taxpayer
				must file a motion and affidavit meeting the requirements below.
a.
Process for filing a motion for
				redaction of other details during a contested case.
Motions for
				redaction of other details from a pleading, exhibit, attachment, motion or
				written evidence filed after the notice of hearing is issued in a contested
				case must follow the requirements in subrule 7.17(5).
b.
Process for filing a motion for
				redaction of other details prior to the commencement of a contested
				case.
Motions for redaction of other details from a pleading, exhibit,
				attachment, motion or written evidence filed prior to a contested case must be
				filed with the clerk of the hearings section of the department. The motion must
				be filed separately from the appeal described in subrule 7.9(6).
c.
Contents of motion.
Motions filed under this rule, including those filed during contested cases,
				shall contain the following:
(1) The name of
				the person requesting redaction and the docket number of the
				proceeding.
(2) Clear and
				convincing evidence that the disclosure would reveal a trade secret or would
				constitute a clear, unwarranted invasion of personal privacy. Corporations,
				limited liability companies, other business entities (including but not limited
				to partnerships and joint ventures), and trusts do not have protectible
				personal privacy interests.
(3) An
				unredacted copy of the document containing the information at issue and also a
				copy of the document with the desired redaction made. If a copy of the document
				is not in the possession of the taxpayer, the motion must contain a precise
				description of the document in the possession of the department from which the
				redaction is sought and a precise description of the information to be
				redacted. If redaction is sought from more than one document, each document and
				the information sought to be redacted shall be listed in separate
				paragraphs.
(4) For each item for
				which redaction is requested, an explanation of the legal basis for the
				redaction requested, including an explanation of why the release of the
				information sought to be redacted is a clear, unwarranted invasion of personal
				privacy or a trade secret.
(5) An
				affidavit in support of redaction. The affidavit must:
1. Be sworn to by a person familiar with the
				facts asserted within it and shall contain a clear and concise explanation of
				the facts justifying redaction, not merely the legal basis for redaction or
				conclusory allegations.
2. Contain
				a general and truthful statement that the information sought to be redacted is
				not available to the public from any source or combination of sources, direct
				or indirect, and a general statement that the release would serve no public
				purpose.
d.
Burden of proof.
The burden of showing that redaction is
				justified shall be on the movant. The burden is not carried by mere conclusory
				statements or allegations, for example, that the release of the material would
				be a clear, unwarranted invasion of personal privacy or that the material is a
				trade secret.
e.
Contested
				case proceeding.
That the information sought to be redacted is part of
				the pleadings, motions, evidence, and the record in a contested case proceeding
				otherwise open for public inspection and that the matter would otherwise
				constitute confidential tax information shall not be grounds for
				redaction.