FREEDOM OF INFORMATION COMMISSION

OF THE STATE OF CONNECTICUT

 

In the Matter of a Complaint by                        Final Decision

 

James Macary,

 

                        Complainant

 

            against              Docket #FIC 93-317

 

Commissioner, State of Connecticut Department of Revenue Services,

 

                        Respondent                  June 8, 1994

 

            The above-captioned matter was heard as a contested case on February 10, 1994, at which time the complainant and the respondent appeared, stipulated to certain facts and presented testimony, exhibits and argument on the complaint.

 

            After consideration of the entire record, the following facts are found and conclusions of law are reached:

 

            1.  The respondent is a public agency within the meaning of 1-18a(a), G.S.

 

            2.         By letter of complaint filed November 22, 1993, the complainant appealed to the Commission, alleging that his November 14, 1993 request for certain information had been denied.

 

            3.         It is found that the complainant by letter dated November 14, 1993 requested from the respondent the following information: the date the respondent's examiner first contacted a certain taxpayer to schedule an audit; the date the audit started; the length of time to complete the audit; and the date the audit was completed.

 

            4.         It is found that the respondent by letter dated November 16, 1993 denied the respondent's request, based upon 12-15 and 1-19(b)(10), G.S.

 

            5.         Section 12-15(a), G.S., provides in relevant part:

 

            The commissioner [of revenue services] ... shall not disclose any return or return information, except as hereinafter provided.

 

            6.         Section 12-15(d)(2), G.S., defines "return information" to include:

 

            ... the taxpayer's identity ... whether the taxpayer's return was, is being, or will be examined or subjected

 

Docket #FIC 93-317                           Page 2

 

            to other investigation or processing, or any other data received by, recorded by, prepared by, furnished to, or collected by the commissioner with respect to a return or with respect to the determination of the existence, or possible existence, of liability of any person for any tax, penalty, interest, fine, forfeiture, or other imposition or offense....

 

            7.         The complainant maintains that he does not seek the taxpayer's identity, because he has himself already identified the taxpayer.

 

            8.         The complainant also maintains that he does not seek any confidential information relating to the taxpayer's finances, but only information concerning the activities of an examiner conducting an audit for the respondent.

 

            9.         It is found that the information sought by the complainant would reveal or confirm, if disclosed, whether the taxpayer's return was examined or subjected to other investigation or processing, within the meaning of 12-15(d)(2), G.S.

 

            10.       It is also found that the information sought by the complainant is data recorded by the commissioner of revenue services with respect to the determination of the possible existence of liability for any tax, within the meaning of 12-15(d)(2), G.S.

 

            11.       It is therefore concluded that the information sought by the complainant is exempt from disclosure pursuant to 12-15, G.S., and that the respondent did not violate 1-19(a), G.S., by declining to disclose it.

 

            12.       Given the conclusion in paragraph 11, above, it is unnecessary to examine the respondent's claim with respect to 1-19(b)(10), G.S.

 

            The following order by the Commission is hereby recommended on the basis of the record concerning the above-captioned complaint:

 

            1.         The complaint is dismissed.

 

Approved by Order of the Freedom of Information Commission at its regular meeting of June 8, 1994.

 

                                                                 

                                    Debra L. Rembowski

                                    Clerk of the Commission

 

Docket #FIC 93-317                           Page 3

 

PURSUANT TO SECTION 4-180(c), G.S. THE FOLLOWING ARE THE NAMES OF EACH PARTY AND THE MOST RECENT MAILING ADDRESS, PROVIDED TO THE FREEDOM OF INFORMATION COMMISSION, OF THE PARTIES OR THEIR AUTHORIZED REPRESENTATIVE.

 

THE PARTIES TO THIS CONTESTED CASE ARE:

Mr. James Macary

41 South Street

Waterbury, CT 06706

 

Commissioner, State of Connecticut,

Department of Revenue Services

c/o Anne O'Leary, Esq.

110 Sherman Street

Hartford, CT 06105

 

                                                                 

                                    Debra L. Rembowski

                                    Clerk of the Commission