Virginia Tax is obligated to protect the confidentiality of all taxpayer information, and it is limited by state and federal law in how it may disclose such information. Each request for information is processed on a case-by-case basis to ensure that the disclosure is authorized by law. Va. Code § 58.1-3 provides that all taxpayer information is confidential and prohibits the disclosure of such information except “in accordance with a proper judicial order or as otherwise provided by law.” Section 58.1-3, and other provisions of the Code of Virginia, provide certain enumerated instances where disclosure is authorized. For any request for information not specifically authorized by Code, Virginia Tax may only disclose confidential taxpayer information pursuant to a judicial order or in response to a valid subpoena. Va. Code § 58.1-109 authorizes Virginia Tax to comply with a subpoena and sets forth a specific procedure for how Virginia Tax is to produce the subpoenaed documents.
For more information, or to obtain an address for service of process, please contact Virginia Tax's Disclosure Officer at 804.786.0364.
Notice: The information above is for informational purposes only not and should not be construed as legal advice.