Michigan Administrative Code › Department - Treasury › Bureau of Tax & Economic Policy › Taxpayers Bill of Rights › Part 3 - DISCLOSURE OF CONFIDENTIAL INFORMATION › Section R. 205.1006a - Implied authorization for disclosure of confidential information to third parties

Current through Vol. 24-12, July 15, 2024
Rule 6a.
( 1)
				  Before a department officer or employee may disclose confidential information
				  to a third party, the department shall confirm that the third party is
				  authorized by the taxpayer to receive the confidential information.
( 2) Before giving out confidential
				  information, whether the request is by telephone or in person, the department
				  shall obtain information about the taxpayer and the subject matter as it
				  determines to be necessary to identify the requesting party.
( 3) For a refund inquiry, the department
				  shall obtain the approximate amount of the expected refund, unless that amount
				  is computed by the department, and the manner in which the return was filed;
				  for example, an individual, separate, or a joint return.
( 4) A telephone conference call that is
				  initiated by the taxpayer and includes the taxpayer, a third party, and the
				  department may be used to discuss confidential information concerning the
				  taxpayer without written authorization. However, the department, if it is
				  unable to verify the identity of the caller to its satisfaction, may mail, or
				  otherwise transmit electronically, requested confidential information to the
				  taxpayer at the taxpayer's address of record rather than discussing it in a
				  telephone conference call.
( 5) A
				  taxpayer's conduct may constitute either express or implied authorization to
				  the department to disclose confidential information to a third party. For
				  example, if a taxpayer brings a friend to an informal conference or other
				  face-to-face meeting with department personnel and invites the friend to sit
				  in, the taxpayer, by that conduct, has given implied consent to the department
				  to disclose the taxpayers confidential tax information to the friend. If the
				  taxpayer does not authorize the department to disclose confidential tax
				  information to the friend, then the friend must leave the informal conference
				  or other face-to-face meeting. As an additional example, the conduct of a deaf
				  individual seeking translation services from the department constitutes implied
				  consent to the translator to relay or receive confidential information on the
				  individual's behalf if the deaf individual is a party to the conversation with
				  the department.
( 6) The department
				  may accept tax information that is voluntarily offered by a third party, but,
				  in the absence of express or implied authorization from the taxpayer consistent
				  with these rules, shall not disclose information to the third party. For
				  example, a third party may provide canceled check information to initiate a
				  payment tracer on a bill, but the department shall not disclose the balance due
				  or the nature of the assessment to the third party in the absence of express or
				  implied authorization from the taxpayer consistent with these rules. Absent
				  express or implied authorization from the taxpayer consistent with these rules,
				  the department may discuss with a third party only general information
				  concerning the meaning of a bill or a notice or information provided by the
				  third party.