Download Classification of Tax Data

Classification of Tax Data
Privacy laws
Most tax information is protected by state or federal tax
privacy laws. Statutory penalties may apply to
unauthorized release or access of protected tax
information. The Minnesota Department of Revenue is
committed to complying with the privacy laws to the
fullest extent possible.
Constituent inquiries
Constituents may contact you about a tax audit,
collection, appeal, or refund matter, asking you to
intervene on their behalf. If the issue involves one of the
following private or nonpublic tax types, the department
cannot discuss the status or details of the case. In fact, we
are not authorized to acknowledge that there is a case
pending, unless you or your staff member has a signed
power of attorney or authorization from the taxpayer
allowing the tax information to be released.
Taxes, refunds, and fees classified as
private or nonpublic
A. Individual Income
B. Withholding
C. Sales and Use (including taxes administered
by Revenue under an agreement between the
State and an Indian tribe)
D. Corporate Franchise
E. Property Tax Refunds
F. Political Contribution Refunds
G. Estate and Fiduciary
H. MinnesotaCare
I. Solid Waste Management
J. Special Fur Clothing (repealed as of 6/30/08)
K. Gift Tax (retroactively repealed for gifts made
after 6/30/13)
L. Dry Cleaning
Taxes and fees classified as public
A. Lawful Gambling
B. Petroleum
C. Cigarette and Tobacco
D. Liquor
E. Mining (except for certain nonpublic mining
valuation data)
F. Real and Personal Property
G. Metropolitan Solid Waste Landfill
H. Deed and Mortgage Registry
I. Insurance
J. Hazardous Waste Fee
Other taxes treated as confidential
A. Controlled Substance and Marijuana
B. Sports Bookmaking
Both of these taxes are filed and paid anonymously
by the taxpayer.
Information protected from disclosure
For tax types data classified as private (individuals) or
nonpublic (business entities), only the taxpayer can
access the data. The department cannot disclose this
information to any third party. Returns and return
information is protected from disclosure. The term
“return” is defined by law to include practically any
return filed by a taxpayer. The term “return
information” as defined by law is even broader.
Basically, it includes any information the department
has regarding a taxpayer.
Authorization to release information
Returns and return information can be disclosed to a
third person if that person has a power of attorney or
an authorization from the taxpayer to release tax
information. The power of attorney or authorization
to release must indicate the type of tax information
covered, tax periods, a signature of the taxpayer, and
the date signed.
The power of attorney can be on Form REV184 and
the authorization to release can be on Form REV185
(available on our website at www.revenue.state.mn.us),
or they can be on any other written form, so long as
there is the information listed above, including
sufficient information on the document to identify
who the taxpayer is, who is authorized to receive
information, what information is requested, and any
limitations to the authorization if necessary.
Taxpayer Rights Advocate
Constituents or legislators authorized to receive tax
information about constituents may contact the
Department of Revenue, Office of the Taxpayer
Rights Advocate. The Advocate provides review
assistance for cases handled by the department. The
phone number is 651-556-6013.
For tax data practices issues, contact Susan Barry,
staff attorney. Her phone number is 651-556-4062.
* Minnesota tax ID numbers and tax lien information
are also public data.
Appeals & Legal Services Division, revised August 2014