Mich. Admin. Code R. 205.1007 - Disclosure officer; delegation of authority
Rule 7.
( 1) The
authority to disclose state tax information is delegated to the disclosure
officer and to certain other positions within the department. The disclosure
officer serves as a contact person for all governmental and nongovernmental
agencies that seek confidential information. The disclosure officer shall
determine that a request for confidential information meets the requirements of
the act and these rules.
( 2) The
following positions within the department shall ensure the confidentiality of
tax information and coordinate requests for authorized disclosure of tax
information within the department:
(a) The
disclosure officer shall develop security directives and the periodic review of
security procedures within the department. For those agencies that the
department discloses information to, a report of all findings is furnished to
the treasurer for action as deemed appropriate. The disclosure officer shall
develop information sharing agreements with appropriate federal and state
agencies. The disclosure officer serves as the liaison with federal and state
agencies and their appropriate administrators concerning the exchange of
information. The disclosure officer reviews all requests from local
jurisdictions seeking confidential information.
(b) Division administrators who have primary
custody or control of returns or tax return information shall determine that
the necessary safeguards are in place to prevent the unauthorized use or
disclosure of state or federal tax information. The department shall issue
appropriate written instructions to employees and shall adopt measures to
ensure that employees remain thoroughly familiar with, and strictly adhere to,
the rules and procedures governing confidentiality and the disclosure of tax
information.
( 3) All
new department employees shall review the policies, procedures, and bulletins
governing confidentiality and the authorized disclosure of confidential
information and certify that they are familiar with the documents as the
documents relate to the employees specific duties. Periodically, department
employees shall review the policies, procedures, and bulletins associated with
confidential information in the performance of their duties. The disclosure
officer shall annually remind department employees of the confidentiality
requirements.
Notes
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