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PS 91(5)

Procedures in Handling Requests for Disclosure
of Tax Returns and Tax Return Information
Pursuant to Conn. Gen. Stat. §12-15

This publication has been superseded by IP 96(12)


The purpose of this Policy Statement is to review the regulatory and administrative procedures that control the disclosure of tax returns and tax return information. Except as otherwise provided by Conn. Gen. Stat. §12-15(a), the disclosure of tax returns and tax return information is prohibited. Any person violating such prohibition is subject to a fine of not more than $1,000 or imprisonment of not more than one year, or both. Conn. Gen. Stat. §12-15(a) authorizes certain persons to request the disclosure of tax returns and tax return information, and Conn. Agencies Regs. §12-2-10 establishes procedures that are intended to ensure that tax returns and tax return information are disclosed only to persons so authorized. This Policy Statement focuses on (1) the disclosure of tax returns and tax return information to "a taxpayer or its authorized representative"; Conn. Gen. Stat. §12-15(a)(5); and (2) the disclosure of tax returns to "a successor, receiver, trustee, executor, administrator, assignee, guardian or guarantor of a taxpayer"; Conn. Gen. Stat. §12-15(a)(6).

(The procedures that are followed by the Department in handling Freedom of Information Act (FOIA) requests are set out in Policy Statement No. 91-4. FOIA requests pertain to public records or files, as defined in Conn. Gen. Stat. §1-18a(d). Tax returns and tax return information are not public records or files, and the Freedom of Information Act does not compel the disclosure of tax returns and records otherwise exempted from disclosure by State law.)


Disclosure to taxpayer or its authorized representative

Both Conn. Gen. Stat. §12-15(a)(5) and Conn. Agencies Regs. §12-2-10(c) require a taxpayer or its authorized representative requesting disclosure of a tax return filed by or tax return information on such taxpayer to make a written request for disclosure. This written request must be made by completing a Form LGL-002 (Request for Disclosure of Confidential Information Reported on a Tax Return). Conn. Agencies Regs. §12-2-10 requires that, in the event that an authorized representative makes the request for disclosure, a power of attorney that is executed by the taxpayer must be submitted therewith. The power of attorney must be given by completing a Form LGL-001 (Power of Attorney).


Disclosure to successor, receiver, trustee, executor, administrator, assignee, guardian or guarantor

Both Conn. Gen. Stat. §12-15(a)(6) and Conn. Agencies Regs. §12-2-10(d) require a taxpayer's successor, receiver, trustee, executor, administrator, assignee, guardian or guarantor requesting disclosure of a tax return filed by such taxpayer to make a written request for disclosure. This written request must be made by completing a Form LGL-002 (Request for Disclosure of Confidential Information Reported on a Tax Return). Conn. Agencies Regs. §12-2-10(d) also requires that (1) appropriate legal documents creating a person's status as a successor, receiver, trustee, executor, administrator, assignee, guardian or guarantor be attached to the Form LGL-002 and that (2) a material interest that is affected by information contained in the tax return be established to the satisfaction of the Commissioner of Revenue Services. In the event that an authorized representative makes the request for disclosure, a power of attorney that is executed by the successor, receiver, trustee, executor, administrator, assignee, guardian or guarantor must be submitted therewith. The power of attorney must be given by completing a Form LGL-001 (Power of Attorney)


ISSUED: 4-91