As an employee or agent of the Connecticut Department of Revenue Services, you may come in contact with State and/or Federal tax return information. All tax information, in whatever form, is strictly confidential and you may not disclose any such information during or after your employment by this department. Unauthorized disclosure of inspection of any Federal or State tax information may result in dismissal, criminal prosecution and civil suit as prescribed by Federal and State statutes. (Connecticut General Statute 12-15 and 7213(A), 7431 of the Internal Revenue Code).

1. CGS §12-15:  Any person who violates any provision of CGS §12-15 shall be fined not more than $1,000.00 or imprisoned not more than one year, or both.
2. IRC §7213:  Makes any Unauthorized Disclosure of federal tax returns or return information a felony punishable by a fine of up to $5,000.00 and/or imprisonment for not more than five years, together with the costs of prosecution.
3. IRC§7213A:  Prohibits the unauthorized willful inspection (“browsing”) of federal tax returns or return information and makes such inspection punishable by a fine of up to $1,000.00 and/or imprisonment for not more than one year, together with the costs of prosecution.
4. IRC §7431:  Permits a taxpayer to bring a civil action for damages in a federal district court.  Damages that can be brought would be the greater of $1,000.00 for each Unauthorized Disclosure or inspection or the actual damages sustained by the taxpayer, plus punitive damages.

As an employee of this Department, if there is any doubt as to what information can be furnished, even when people represent themselves as the taxpayer, you should consult your supervisor. As an agent of this Department, unauthorized disclosure of tax returns or tax return information is prohibited.