89-03Posted on Nov 3, 1989 in Formal Opinions
Opinion Letter No. 89-03
November 3, 1989
Delinquent Taxes; Offers-in-Compromise
Offers-in-compromise submitted by State taxpayers and accepted by the Department of Taxation should not be made available for public inspection and copying, because such records contain tax return information. State tax laws make it a criminal offense to disclose tax return information. Thus, accepted offers-in-compromise are closed or restricted by law.