Tax Type
Corporation Income Tax
Description
Secrecy of returns
Topic
Returns/Payments/Records
Date Issued
10-09-1996
October 9, 1996
Re: Request for Ruling: Corporate Income Tax
Dear***************
This will respond to your letter of August 30, 1996, seeking a ruling as to whether tax documents of ************** (the "Taxpayer") can be disclosed to certain property owners.
FACTS
The Taxpayer is currently involved in a lawsuit with several associated property owners who want access to certain tax documents of the Taxpayer. The Taxpayer believes that the documents in question are legal in nature and are exempted from general distribution by Code of Virginia § 55-510 C.1., C.3., and C.6. The Taxpayer requests that the Department of Taxation confirm that disclosure of such documents would violate Code of Virginia §§ 58.1-3, 58.1-4, and numerous other sections of Title 58.1.
DETERMINATION
Code of Virginia § 58.1-3 prohibits the Tax Commissioner, his agents, and like personnel or employees from divulging confidential tax information acquired by such person in the performance of his duties. Code of Virginia § 58.1-4 further prohibits preparers of tax returns from divulging confidential tax information for the purpose of solicitation by mail or otherwise any information without the consent of the person for which the return was prepared. Your request relates to what documents may be withheld from examination under Code of Virginia § 55-510. The Department of Taxation has no authority to make a ruling on what documents are inclusive in this section.
Sincerely,
Danny M. Payne
Tax Commissioner
OTP/11643P
Rulings of the Tax Commissioner