An Act To Clarify Taxpayer Privacy Requirements
Sec. 1. 36 MRSA §191, sub-§2, ¶Y, as amended by PL 2003, c. 390, §2, is further amended to read:
(1) Information regarding the underlying tax liability to the extent necessary to apprise the individual of the basis of the assessment;
(2) The name of any other individual against whom an assessment has been made for the same underlying tax debt; and
(3) The general nature of any steps taken by the assessor to collect the underlying tax debt from any other individuals and the amount collected;
Sec. 2. 36 MRSA §191, sub-§2-A is enacted to read:
summary
This bill authorizes the disclosure of taxpayer information to an authorized representative of the taxpayer under a power of attorney, federally authorized release form under the Privacy Act of 1974, 5 United States Code, Section 552a, notarized statement or other verifiable statement of authority.