HomeMy WebLinkAboutRES 08-10RESOLUTION NO. 08-10
A RESOLUTION OF THE MAYOR AND CITY COUNCIL OF THE CITY
OF APACHE JUNCTION, ARIZONA, AUTHORIZING THE CITY TO
ENTER INTO AN INTERGOVERNMENTAL AGREEMENT WITH THE
STATE OF ARIZONA DEPARTMENT OF REVENUE TO FACILITATE
TRANSITION AS A NON -PROGRAM CITY.
WHEREAS,the State of Arizona ("State")and the City of
Apache Junction ("City)desire to enter into an
Intergovernmental Agreement ("IGA")allowing City to become a
non -program city for purposes of tax collection and auditing
procedures; and
WHEREAS, the IGA further defines the rates of the City and
State with regard to the tax process, including taxpayer joint
audits and a uniform method of tax administration,collection,
audit and licensing; and
WHEREAS, the parties have crafted a written agreement which
sets forth the conditions for such arrangement; and
WHEREAS,pursuant to A.R.S.§ 11-952(A),public entities
may enter into Intergovernmental Agreements for joint or
cooperative action.
NOW THEREFORE, BE IT RESOLVED BY THE MAYOR AND CITY COUNCIL
OF THE CITY OF APACHE JUNCTION, ARIZONA AS FOLLOWS:
1.The Mayor and City Council approve the
Intergovernmental Agreement between the City of Apache
Junction and the State of Arizona Department of
Revenue facilitating the City's transition as a Non-
Program City,and the Mayor is hereby authorized to
sign the agreement on behalf of the City.
2.Staff shall record such document in the Pinal County
Recorder's office within sixty (60)calendar days
after full execution by both entities.
RESOLUTION NO. 08-10
PAGE 1 OF 2
PASSED AND ADOPTED BY THE MAYOR AND CITY COUNCIL OF THE CITY OF
APACHE JUNCTION, ARIZONA, THIS 15TH DAY OF APRIL , 2008.
SIGNED AND ATTESTED TO THIS 15TH DAY OF APRIL
ATTEST:
KATHLEEN CONNELLY
City Clerk
APPROVED AS TO FORM:
czat---4-76,8
RICHARD J. STERN
City Attorney
RESOLUTION NO. 08-10
PAGE 2 OF 2
yor
, 2008.
. INSALACO
INTERGOVERNMENTAL AGREEMENT BETWEEN
THE STATE OF ARIZONA AND A NON -PROGRAM CITY
THIS AGREEMENT is entered into this day of , 20_, by and
between the ARIZONA DEPARTMENT OF REVENUE,hereinafter referred to as
DEPARTMENT OF REVENUE, and the CITY/TOWN OF , hereinafter referred
to as CITY/TOWN.This Agreement shall supersede and replace all previous intergovernmental
agreements entered into by the DEPARTMENT OF REVENUE and CITY/TOWN regarding
taxpayer joint audits and the uniform method of administration, collection, audit and licensing of
transaction privilege tax, use tax, severance tax, jet fuel excise and use tax and rental occupancy
taxes imposed by the State or Cities or Towns.
WHEREAS, Title 11, Chapter 7, Article 3 (A.R.S. §11-952) authorizes two or more
public agencies to enter into intergovernmental agreements to contract for services, if authorized
by their legislative or governing bodies, and
WHEREAS, A.R.S. § 42-6001 et seq. provides for uniform audit functions including joint
audits of a taxpayer by the DEPARTMENT OF REVENUE and cities or towns where the
taxpayer conducts business, and that the DEPARTMENT OF REVENUE and any city or town
may enter into intergovernmental contracts or agreements to provide a uniform method of
administration, collection, audit and licensing of transaction privilege tax, use tax, severance tax,
jet fuel excise and use tax, and rental occupancy taxes imposed by the State or Cities or Towns,
and
WHEREAS, the DEPARTMENT OF REVENUE and the CITY/TOWN now desire to
enter into such an intergovernmental agreement:
The parties agree to the following:
1.Disclosure of Information Furnished by CITY/TOWN
(a)Statutory Authority:The disclosure (by any means) of confidential CITY/TOWN tax
information is governed by Model City Tax Code section 510.
(b) Scope: In accordance with Model City Tax Code section 510(h), the CITY/TOWN may
disclose to the DEPARTMENT OF REVENUE'S tax officials any information regarding
the enforcement and collection of privilege or use taxes by the CITY/TOWN.Any
taxpayer information released by the CITY/TOWN to the DEPARTMENT OF
REVENUE may only be used for internal purposes and may not be disclosed to the
public in any manner that does not comply with the Model City Tax Code or other
confidentiality standards established by the CITY/TOWN.The DEPARTMENT OF
REVENUE hereby agrees that any release or use of confidential information contrary to
the terms of this Agreement will result in the immediate suspension of any rights of the
DEPARTMENT OF REVENUE to receive taxpayer information.
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2.Information Furnished by CITY/TOWN.
(a) Within ten (10)days after the execution of this Agreement,the CITY/TOWN shall
provide the DEPARTMENT OF REVENUE with a copy of its ordinance imposing the
taxes to be collected hereunder,as then amended.If information has already been
provided to the DEPARTMENT OF REVENUE by the CITY/TOWN, it is not necessary
for the CITY/TOWN to provide the same information until said ordinance is again
amended.
(b) Within fifteen (15) days following the adoption of an annexation ordinance, one copy of
the ordinance and notification of the effective date of such ordinance shall be sent to the
DEPARTMENT OF REVENUE.
(c) Within the constraints outlined in section 1 above, the CITY/TOWN shall provide to the
DEPARTMENT OF REVENUE, on a monthly basis, a list of the business licenses that it
has issued to each new taxpayer who is or may be taxable by the DEPARTMENT OF
REVENUE.The list will include information such as the new taxpayers' legal business
name, DBA's, physical address, mailing address, owners' first and second names, phone
number for the contact person or business, NAICS codes, and identification numbers
such as state TPT license number, EIN and Social Security number.
(d)Upon request, the CITY/TOWN shall provide to the DEPARTMENT OF REVENUE any
data processing lists of accounts, by geographical areas, activity classification or other
breakdowns for which data processing programs have been developed.
(e) Upon request, the CITY/TOWN shall provide to the DEPARTMENT OF REVENUE any
information regarding development and impact fees to assist the DEPARTMENT OF
REVENUE with the auditing of taxpayers and billing and collection of taxes.
(f)Upon request by the DEPARTMENT OF REVENUE,the CITY/TOWN shall allow
inspections of any CITY/TOWN tax audits by DEPARTMENT OF REVENUE tax
officials during regular CITY/TOWN business hours.
(g) Upon request by the DEPARTMENT OF REVENUE, the CITY/TOWN shall provide the
DEPARTMENT OF REVENUE with a listing of all audits performed by the
CITY/TOWN, including the taxpayer's name, city license number, address, audit period,
classification, and amount assessed, if the audits relate to a taxpayer who is or may be
taxable by the DEPARTMENT OF REVENUE.
3.Disclosure of Information Furnished by DEPARTMENT OF REVENUE.
(a)Statutory Authority:The disclosure (by any means)of confidential Arizona tax
information is governed by A.R.S.§42-2001 et seq.which strictly controls the
2 IGA — Non -Program Cities
Revised December 5, 2007
accessibility and use of this information.Individuals who receive confidential tax
information from the DEPARTMENT OF REVENUE are subject to the criminal
penalties imposed by A.R.S.§42-2004 if they misuse or improperly disclose this
information to unauthorized individuals.
(b)Scope:Pursuant to A.R.S.§ 42-2003(H),the DEPARTMENT OF REVENUE may
disclose to the CITY/TOWN's tax officials only transaction privilege tax,use tax,
severance tax, jet fuel excise and use tax, and rental occupancy tax information relating to
a taxpayer who is or may be taxable by the CITY/TOWN.Furthermore, any taxpayer
information released by the DEPARTMENT OF REVENUE to the CITY/TOWN may
only be used for internal purposes and may not be disclosed to the public in any manner
that does not comply with confidentiality standards established by the DEPARTMENT
OF REVENUE.(See Appendix A.) The CITY/TOWN hereby agrees that any release or
use of confidential information contrary to the terms of this Agreement will result in the
immediate suspension of any rights of the CITY/TOWN to receive taxpayer information.
A notice of suspension will be sent to the CITY/TOWN requesting response to the
allegation within 15 days and a review will occur to determine the length of the
suspension.The CITY/TOWN shall provide a list of the names and job titles of
employees authorized to receive confidential tax information.This list shall include any
independent auditors who must agree to be bound by the provisions of A.R.S. §42-2001
et seq.The CITY/TOWN shall promptly inform the DEPARTMENT OF REVENUE of
any additions, deletions or changes to this list within fifteen (15) business days.
4.Information Furnished By The DEPARTMENT OF REVENUE.
(a) Within the constraints outlined in section 3 above, the DEPARTMENT OF REVENUE
shall provide to the CITY/TOWN, on a monthly basis, a list of the licenses that it has
issued to each new taxpayer who is or may be taxable by the CITY/TOWN.
(b) Upon request, the DEPARTMENT OF REVENUE shall provide to the CITY/TOWN any
data processing lists of accounts, by geographical areas, activity classification or other
breakdowns for which data processing programs have been developed.
(c)Upon request by, the CITY/TOWN, the DEPARTMENT OF REVENUE shall allow
inspections of all information or audits relating to transaction privilege tax, use tax,
severance tax, jet fuel excise and use tax, and rental occupancy tax if the information or
audits relate to taxpayers who are or may be taxable by the CITY/TOWN.Such
inspections shall take place during regular DEPARTMENT OF REVENUE business
hours.
(d) In addition, the DEPARTMENT OF REVENUE shall provide the CITY/TOWN with a
copy of its statutes imposing the taxes to be collected hereunder, as then amended, within
ten (10) days after the execution of the Agreement.If the information has been provided
by the DEPARTMENT OF REVENUE, it is not necessary for the DEPARTMENT OF
REVENUE to provide the same information again until said statutes are again amended.
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Revised December 5, 2007
(e) Upon request by the CITY/TOWN, the DEPARTMENT OF REVENUE shall provide the
CITY/TOWN with a listing of all audits performed by the DEPARTMENT OF
REVENUE,including the taxpayer's name,license number,address,audit period,
classification, and amount assessed, if the audits relate to a taxpayer who is or may be
taxable by the CITY/TOWN.
5.Storage and Destruction of Confidential Information.
The DEPARTMENT OF REVENUE has promulgated confidentiality requirements which are
attached to this Agreement as Appendix A.All confidential information provided by the
DEPARTMENT OF REVENUE or CITY/TOWN shall be stored in accordance with these
requirements so as to maintain the confidentiality of this information.Prior to discarding, the
confidential information shall be destroyed in the following manner,in conformity with 26
U.S.C. § 6103(p)(4)(F) :
(a) Confidential information furnished to the user and any material generated therefrom, such
as extra copies, photo impressions, computer printouts, carbon paper, notes, stenographic
notes, and work papers should be destroyed by burning, mulching, pulping, shredding, or
disintegrating.
(b)The following precautions should be observed when destroying confidential information:
(1)Burning precautions:The material is to be burned in either an incinerator that
produces enough heat to burn the entire bundle or the bundle should be separated to
ensure that all pages are consumed.
(2)Shredding precautions:To make reconstruction more difficult, the paper should be
inserted so that lines of print are perpendicular to the cutting line and not maintain
small amounts of shredded paper.The paper should be shredded to effect 5/16 -inch
wide or smaller strips: microfilm should be shredded to effect 1/35 -inch by 3/8 -inch
strips.If shredding is part of the overall destruction of DEPARTMENT OF
REVENUE data, strips can in effect be set at the industry standard (currently V2").
However,when deviating from DEPARTMENT OF REVENUE'S 5/16"
requirement,DEPARTMENT OF REVENUE data, as long as it is in this condition
(i.e., strips larger than 5/16"), must be safeguarded until it reaches the stage where it
is rendered unreadable.
(3) Pulping should be accomplished so that all material is reduced to particles one inch or
smaller.
(4) Magnetic tape containing confidential information must not be made available for
reuse by other offices or released for destruction without first being subjected to
electromagnetic erasing.If reuse is not intended, the tape should be destroyed by
cutting into lengths of 18 inches or less or by burning to effect complete incineration.
4 IGA — Non -Program Cities
Revised December 5,2007
(5) Whenever disk media leaves the physical or systemic control of the agency for
maintenance, exchange, or other servicing, any confidential information on it must be
destroyed by:
(i)Completely overwriting all data tracks a minimum of three times,using
maximum current that will not damage or impair the recording equipment; or
(ii) Running a magnetic strip, of sufficient length to reach all areas of the disk
over and under each surface a minimum of three times.If the information
cannot be destroyed as suggested, the disk will be damaged in an obvious
manner to prevent use in any disk drive unit and discarded.
(iii) Note:Hand tearing,recycling,or burying information in a landfill are
unacceptable methods of disposal.
6.Multiiurisdictional Audits.
Pursuant to A.R.S. § 42-6005 and Model City Tax Code section 553, the DEPARTMENT OF
REVENUE and the CITY/TOWN may conduct a multijurisdictional audit pursuant to a
taxpayer's request.The jurisdiction that conducts the audit will be considered the lead
jurisdiction in charge of the audit.When a taxpayer requests a multijurisdictional audit, the
parties agree to the following:
(a) The DEPARTMENT OF REVENUE and CITY/TOWN will use similar forms and
procedures in order to expedite the multijurisdictional audit process including:
I)Statute of Limitations Waiver
2)Sampling Agreement
3)Field Examination Agreement to Supply Additional Information.
The parties agree to secure these forms and have them executed when necessary in order
to protect the interests of both parties.
(b) The CITY/TOWN and the DEPARTMENT OF REVENUE hereby delegate authority to
the lead jurisdiction's tax officials to sign the forms listed in (a) on their behalf with a
taxpayer under multijurisdictional audit.The lead jurisdiction will supply a copy of the
signed agreements to each jurisdiction participating in the audit.
7.Multiiurisdictional Audits: Reviewing Workpapers.
When the DEPARTMENT OF REVENUE and CITY/TOWN share joint audit authority over a
taxpayer, upon request, the lead jurisdiction shall allow the other jurisdictions involved in the
multijurisdictional audit to inspect any workpapers or documentation collected or generated in a
multijurisdictional audit during the lead jurisdiction's regular business hours.
5 IGA — Noit-Proaram Cities
Revised December 5, 2007
8.Responsibility for Representation in Litigation.
The DEPARTMENT OF REVENUE and the CITY/TOWN are each responsible for self-
representation in any tax contest or appeal.
The DEPARTMENT OF REVENUE and the CITY/TOWN agree that the lead jurisdiction in a
multijurisdictional audit will cooperate in each other's defense of the audit by allowing the lead
auditor to meet with their attorneys for informal interviews, providing documents and computer
records, preparing for depositions, attending depositions and trial as witnesses, and assisting in
trial/hearing preparation as needed.
9.Responsibility for Administrative Review.
Upon the adoption by any city or town of the Model City Tax Code,responsibility for
administrative review shall be governed by Model City Tax Code Section 570.
10.Manner of Financing.
The costs incurred by any party in administering this Agreement shall be the obligation of that
party.Costs incurred by the DEPARTMENT OF REVENUE in administering this Agreement
shall be financed through the State general fund appropriation to the DEPARTMENT OF
REVENUE.
11.Term of Agreement and Termination.
(a) This Agreement shall be applicable to multijurisdictional audits selected at any timethrough June 30 th following the date of execution.This Agreement shall automatically be
renewed for successive one year terms thereafter unless either party shall terminate this
Agreement by notice, in writing, to the other not later than ninety (90) days prior to the
expiration of the term then in effect.The notice of termination shall be mailed and
served on the other party in accordance with Provision 13 of this Agreement.
(b) If any CITY/TOWN ordinance or state legislation enacted subsequent to the date of this
Agreement substantially affects the performance of this Agreement by either party or
substantially diminishes the benefits that either party would receive under this
Agreement, either party may then terminate the Agreement, by giving at least a 30 -day
notice to the other party. The termination will become effective immediately upon the
expiration of the notice period.
(c) The DEPARTMENT OF REVENUE, or the CITY/TOWN may, within three years after
its execution, cancel this Agreement without penalty or further obligation pursuant to
A.R.S. § 38-511 if any person significantly involved in initiating, negotiating, securing,
6 — Non -Program Cities
Revised December 5, 2007
drafting or creating the Agreement on behalf of the DEPARTMENT OF REVENUE or
CITY/TOWN is or becomes, at any time while the Agreement or any extension of the
Agreement is in effect, an employee or agent of any other party to this Agreement in any
capacity or a consultant to any other party of the contract with respect to the subject
matter of the Agreement. Such cancellation shall be effective when written notice from
the Governor or the City Manager or designee of the CITY/TOWN is received by other
parties to this Agreement, unless the notice specifies a later time.
(d) Notwithstanding any provision to the contrary herein,both parties may by mutual
agreement provide for the termination of this contract upon such terms and at such time
as is mutually agreeable to them.
12.Non -availability of Funds.
Every payment obligation of the DEPARTMENT OF REVENUE or CITY/TOWN under this
Agreement is conditioned upon the availability of funds appropriated or allocated for the
payment of such obligation.If funds are not allocated and available for the continuance of this
Agreement,this Agreement may be terminated by the DEPARTMENT OF REVENUE or
CITY/TOWN at the end of the period for which funds are available.No liability shall accrue to
the DEPARTMENT OF REVENUE or CITY/TOWN in the event this provision is exercised, and
the DEPARTMENT OF REVENUE or CITY/TOWN shall not be obligated or liable for any
future payments or for any damages as a result of termination under this paragraph.
13.Notice.
(a) When any Notice to the CITY/TOWN is required under the terms of this Agreement,
such Notice shall be sent to the CITY/TOWN by certified or registered mail at the
following address, directed to the attention of:
(b) When any Notice to the DEPARTMENT OF REVENUE is required under the terms of
this Agreement, such Notice shall be sent by certified or registered mail to:
ARIZONA DEPARTMENT OF REVENUE
Attn:Director
1600W. Monroe
Phoenix, AZ 85007
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Revised December 5, 2007
14.Non-discrimination.
(a) The DEPARTMENT OF REVENUE and CITY/TOWN shall comply with Executive
Order 99-4, which mandates that all persons, regardless of race, color, religion, sex, age,
national origin or political affiliation,shall have equal access to employment
opportunities, and all other applicable State and Federal employment laws, rules, and
regulations,including the Americans with Disabilities Act.The DEPARTMENT OF
REVENUE and CITY/TOWN shall take affirmative action to ensure that applicants for
employment and employees are not discriminated against due to race,creed,color,
religion, sex, national origin or disability.
(b) The DEPARTMENT OF REVENUE and CITY/TOWN shall also comply with all state
and federal laws concerning Immigration.In particular:
1) the CITY/TOWN warrants that it is in compliance with all federal immigration laws
and regulations;
2) the CITY/TOWN warrants that all subcontractors to the CITY/TOWN in fulfillment of
this Agreement will execute similar warranties;
3) the breach of any such warranty shall be deemed a material breach of this Agreement,
subject to monetary penalties or other penalties up to and including termination of the
Agreement; and
4) the DEPARTMENT OF REVENUE shall retain the legal right to inspect the papers of
any employee who works pursuant to the Agreement to ensure that the CITY/TOWN is in
compliance with it warranties.
15.Third Party Antitrust Violations.
The CITY/TOWN assigns to the DEPARTMENT OF REVENUE any claim for overcharges
resulting from antitrust violations to the extent that such violations concern materials or services
supplied by third parties to the CITY/TOWN toward fulfillment of this Agreement.
16.Audit of Records.
The CITY/TOWN shall retain all data, books, and other records ("Records") relating to this
Agreement for at least five (5) years (a) after termination of this Agreement, and (b) following
each annual renewal thereof.All Records shall be subject to inspection by audit by the State at
reasonable times.Upon request, the CITY/TOWN shall produce the original of any or all such
records.This Agreement is subject to A.R.S. § 35-215.
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Revised December 5,2007
17.Amendments.
Any amendments to or modification of this Agreement must be executed in writing in
accordance with the provisions of this Agreement.
18.Mutual Cooperation.
In the event of a disagreement between the parties with regard to the terms, provisions and
requirements of this Agreement or in the event of the occurrence of any circumstances bearing
upon or affecting this Agreement, parties hereby agree to mutually cooperate in order to resolve
the said disagreement or deal with the said circumstance.
19.Arbitration.
To the extent required by A.R.S. §§12-1518(B) and 12-133, the parties agree to resolve any
dispute arising out of this Agreement by arbitration.
20.Implementation.
The implementation and execution of the provisions of this Agreement shall be the responsibility
of the Director of the DEPARTMENT OF REVENUE or his representative and the Mayor or
his/her designee on behalf of the CITY/TOWN.
21.Limitations.
Nothing in this Agreement shall be construed as limiting or expanding the statutory
responsibilities of the parties in performing functions beyond those granted to them by law, or as
requiring the parties to expend any sum in excess of their appropriations.
9 IGA — Non -Program Cities
Revised December 5, 2007
22.Signature Authority.
(a) This Agreement is entered into and is effective as of the date filed with the Secretary of
State.
(b) By signing below, the signer certifies that he or she has the authority to enter into this
Agreement and has read the foregoing and agrees to accept the provisions herein.
(c) This Intergovernmental Agreement may be executed in counterpart.
,
Signature Date Signature Date
Typed Name and Title Typed Name and Title
Entity Name Entity Name
Address Address
City State Zip City State Zip
RESERVED FOR THE ATTORNEY GENERAL:RESERVED FOR CITY/TOWN ATTORNEY:
Attorney General no., which is APPROVED AS TO FORM AND AUTHORITY:
an agreement between public agencies,has been
reviewed pursuant to A.R.S.§11-952 by the
undersigned Assistant Attorney General who has BY:
determined that it is in proper form and is within the CITY/TOWN ATTORNEY
powers and authority granted under the laws of the State
of Arizona to the Arizona Department of Revenue
represented by the Attorney General.
Date:Date:
TERRY GODDARD
10 IGA — Non -Program Cities
Revised December 5. 2007
The Attorney General
Signature
Assistant Attorney General
RESERVED FOR SECRETARY OF STATE:
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Revised December 5, 2007
APPENDIX A
ARIZONA DEPARTMENT OF REVENUE
CONFIDENTIALITY REQUIREMENTS
General
"1.1 All state tax returns are confidential.All information related to the filing, processing,
examining, or auditing of a state tax return is confidential.The Arizona Revised Statutes,
Title 42, Sections 2001 through 2004 are the laws governing confidentiality.
1.2 Data reported on license applications for transaction privilege tax, luxury tax, use tax, and
withholding tax is confidential.
1.3 Confidential information shall not be disclosed if the Arizona Department of Revenue
determines that disclosure would seriously impair any civil or criminal tax investigation.
Confidential information shall not be disclosed if the disclosure is contrary to the United
States Internal Revenue Code.
1.4 Confidential information may be used for legitimate tax administration activities only.
Tax administration includes the following:
a.Assessment activities
b.Collection activities
c.Enforcement activities
d.Computer processing
e.Computer storage
f.Statistical gathering functions
g•Policy making functions
h.Management of all of the above
1.5 Only the Arizona Department of Revenue may respond to a request for information
concerning the Department's confidential information.Refer any request for Department
of Revenue information to the Department's Disclosure Officer.
1.6 All Department of Revenue materials, including paper, tape, microfilm, and microfiche,
must be secured for confidentiality.Place all Department of Revenue materials in a
locked drawer or cabinet when you leave the work area.Keep these materials away from
the eye of the public.This includes cleaning people and security guards.
1.7 Statistical information derived from confidential information may be disclosed if it does
not reveal confidential facts attributable to any one taxpayer.On a statewide basis, no
statistical information may be released that contains information from fewer than three
taxpayers in a grouping.For an area that is less than state level (county or city), data
from at least ten taxpayers must be in a grouping.
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Revised December 5, 2007
1.9 All confidential materials must be returned to the Department of Revenue or shredded
when no longer needed.Do not place confidential materials in the garbage or recycle
bins.
Precautionary Notes
2.1 A third party can easily view confidential information on the screen of a computer
terminal visible to the public.Terminals should be placed in such a manner that prohibits
public viewing.
2.2 Employees assisting the public must ensure that information concerning other taxpayers
is not visible to the taxpayer they are assisting.For example, if there is a stack of returns
on your desk that you were working on prior to assisting someone, cover the top return
with a blank sheet of paper while the taxpayer is sitting by your desk.Always secure
information when the area is unsupervised.
2.3 Do not leave confidential printouts in public areas such as hallways.When transporting
confidential materials you should make sure to cover the materials so that wandering eyes
cannot see the information.
2.4 Do not discuss confidential information in elevators, restrooms, the cafeteria, or other
public areas.Do not discuss confidential information with family members.
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Revised December 5, 2007