Section R. 205.1004 - Confidentiality of information; exceptions to disclosure prohibitionRule 4.
( 1) Subject to the same restrictions as department employees on the treatment of confidential information, a private contractor or its employees shall not disclose taxpayer information to a third party. The prohibition against disclosure does not bar an employee of a private contractor that processes tax returns or payments pursuant to the act from having access to confidential information that is reasonably required for the processing or collection of amounts due this state.( 2) The department may use a taxpayer's name, address, and social security number or employer identification number to the extent necessary in connection with the processing and mailing of forms for any report or return required in the administration of any tax administered under the act.( 3) The department may disclose confidential information in any of the following circumstances: (a) If the disclosure is required for the proper administration of a tax law administered under the act.(b) If the disclosure is required by judicial order sought by an agency charged with the duty of enforcing or investigating support obligations pursuant to an order of a court in a domestic relations matter as that term is defined in section 31 of 1982 PA 294, MCL 552.531.(c) If the disclosure is required pursuant to a judicial order, including a subpoena, search warrant, or other court order, sought by an agency of the federal, state, or local government charged with the responsibility for the administration or enforcement of criminal law for purposes of investigating or prosecuting criminal matters or for federal or state grand jury proceedings.(d) If the disclosure is required by judicial order where the taxpayer's liability for a tax administered under the act is to be adjudicated by the court that issued the judicial order.(e) If the disclosure is required by a reciprocal agreement between the department and other departments of state government, the United States Department of Treasury, local governmental units within this state, or taxing officials of other states.(f) If the disclosure is upon the written request of a head of an institution, agency, or department of state government when it is required for the effective administration or enforcement of the laws of this state, is upon the written request of a proper officer of the United States Department of Treasury, or is upon the written request of a proper officer of another state reciprocating in this privilege.(g) For all of the types of disclosure specified in this subrule, the request for information, subpoena, or other judicial order shall be directed to the disclosure officer Michigan department of treasury, Austin building, Lansing, Michigan 48922.( 4) The department may disclose records and information that are not confidential, for example, that the department is not barred from disclosing under the act, pursuant to a request filed under 1976 PA 442, MCL 15.231 to 15.246. Requests shall be addressed to the FOIA coordinator, Michigan department of treasury, Austin Building, Lansing, Michigan 48922.Mich. Admin. Code R. 205.1004
1996 AACS; 2018 MR 9, Eff. 5/11/2018