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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Contribution Refunds G. Estate and Fiduciary H. MinnesotaCare I. Solid Waste Management J. Special Fur Clothing (repealed as of 6/30/08) K. Gift Tax (retroactively repealed for gifts made after 6/30/13) L. Dry Cleaning Taxes and fees classified as public A. Lawful Gambling B. Petroleum C. Cigarette and Tobacco D. Liquor E. Mining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