Section 210-RICR-10-05-1.9 - Disclosure of Tax DataA. Section 26 U.S.C. § 6103(l) of the Internal Revenue Code does not allow for disclosure of tax data by the State except when such disclosure is for the purposes of determining eligibility or the amount of benefits for a public assistance program.B. The taxpayer does not have authority to authorize the EOHHS to disclose tax data in his/her file.C. Section 26 U.S.C. § 7213(a) of the Internal Revenue Code prohibits disclosure of any return or return information. Violations of this statute shall be a felony punishable by a fine in any amount not exceeding $5,000, or imprisonment of not more than five (5) years, or both, together with the costs of prosecution.D. Section 26 U.S.C. § 7431 of the Internal Revenue Code provides that any person who knowingly, or by reason of negligence, discloses any return or return information with respect to a taxpayer, is subject to civil action for damages in a District Court of the United States.210 R.I. Code R. 210-RICR-10-05-1.9