Mo. Code Regs. tit. 12 § 10-41.025

Current through Register Vol. 49, No. 21, November 1, 2024.

Section 12 CSR 10-41.025 - Disclosure of Confidential Taxpayer Information to Officers, Members, Partners, and Employees of a Business

PURPOSE: Businesses often communicate with the Missouri Department of Revenue through officers, members, partners, or employees. This rule establishes a simplified process for documenting such persons' authority to communicate with the department on behalf of a business about confidential tax matters, when a power of attorney is not necessary.

(1) The director of revenue or other designated official of the Missouri Department of Revenue may disclose all tax information relating to a particular taxpayer's return to an officer, member, or partner of the business, related to any period for which the officer, member, or partner is registered with the Department of Revenue.

(2) The director of revenue or other designated official of the Missouri Department of Revenue may disclose all tax information to any employee with job duties that include, but are not limited to, the following:

(A) Responsibility for answering correspondence dealing with state tax matters;

(B) Responsibility for answering verbal requests from a tax authority dealing with state tax matters;

(C) Responsibility for reviewing state tax matters and submitting requested information to a tax authority; or

(D) Responsibility for preparing tax documents (but not necessarily responsibility for signing such documents) to be filed with a tax authority.

(3) Before the director of revenue or other designated official of the Missouri Department of Revenue may release any confidential tax information, the business must provide the department a document stating that the employee has the authority to perform the above job duties as regular course of work on tax matters and that the information requested is strictly to be used for state tax matters, unless otherwise restricted. The document shall be on company letterhead with the company's address and phone number and must be signed by an officer, member, or partner of the company, or by the supervisor of the employee.

(A) If the employee's authority is limited, the letter shall specify the tax periods, tax types, or tax forms that may be released to the employee.

(B) If the employee's authority shall be for a limited time, the letter shall specify the time limitation on the employee's authority.

(C) If the letter does not include any limitation, the director of revenue or other designated official of the Missouri Department of Revenue may disclose all information without limitation until such time as the company revokes or limits the employee's authority in writing.

12 CSR 10-41.025

AUTHORITY: section 32.057.2.(1)(a), RSMo Supp. 2012.* Original rule filed Jan. 15, 2013, effective July 30, 2013.

*Original authority: 32.057, RSMo 1979, amended 1980, 1983, 1993, 1994, 1996, 2003, 2004, 2008.