MASSACHUSETTS DEPARTMENT OF REVENUE REGULATION FACT SHEET

TITLE: 830 CMR 62C.21.1: Confidentiality of Tax Information

REGULATORY HISTORY: Regulation promulgated 02/02/78 (old number 62C.21), New Regulation promulgated 11/20/80, New Regulation promulgated 02/05/99, Regulation amended 12/26/08 (sections (5)(b), (c) and (d).

SUMMARY OF REGULATION: This Regulation explains that, as a general rule, information contained in or set forth by any return or document filed with the Commissioner, other than the name and address of the person filing it, shall not be disclosed to any person but the taxpayer or his representative. This Regulation, in particular:

  • defines such terms as "Depository Bank," "Inspect," "Returns" and Taxpayer,"
  • states that the Commissioner shall keep records of any person who has been granted access to a taxpayer's records, including the representative capacity of such person and the date the access was granted,
  • explains that individual returns will be open to inspection by the taxpayer and certain fiduciaries,
  • explains that corporate returns will be open to inspection by officers of the corporation, designees of the officers and certain fiduciaries,
  • explains that joint returns will be open to inspection by either spouse, designees of either spouse and certain fiduciaries,
  • explains that partnership returns will be open to inspection by any person who was a partner, designees of the partner and certain fiduciaries,
  • explains the exceptions to the general rule regarding confidentiality as applied to depository banks, collection proceedings, criminal prosecutions, licensees and other statutory exceptions,
  • explains how the general rule regarding confidentiality is applied with regard to the Internal Revenue Service and other taxing authorities.

REASON FOR CHANGE: Pursuant to authority granted the Commissioner by G.L. c. 14, § 6(1); G.L. c. 62C, § 3.

PREPARED BY:
Massachusetts Department of Revenue
Rulings and Regulations Bureau
100 Cambridge Street, 7 th floor
Boston, Massachusetts 02114
(617) 626-3250
FAX: (617) 626-3290