Haw. Code R. § 18-231-19.5-13 - Confidentiality of segregated information and written communications that are not written opinions; communications to which section 231-195, HRS, does not apply

(a) Information segregated from a written opinion under section 18-231-19.5-04 shall be considered confidential whether or not the law relating to any tax involved provides that tax return information is confidential.

(b) The following communications shall be considered tax return information and shall be confidential when the law relating to the tax or taxes involved provides that tax return information is confidential:

(1) A communication in connection with the examination or audit of a tax return;

(2) A communication in connection with collection activities;

(3) A determination letter;

(4) An information letter;

(5) A written opinion dated on or before December 31, 1994; or

(6) A communication from a taxpayer to the department:

(A) In connection with a request for a written opinion, determination letter, or information letter;

(B) In connection with the audit or examination of a tax return; or

(C) In connection with collection activities,

including documents or other material submitted with any such communication.

(c) Notwithstanding subsection (b), a document that is publicly recorded or filed, such as a recorded certificate of tax lien, shall not be confidential.

(d) Section 231-19.5, HRS, does not apply to the following communications:

(1) A recommendation for legislation within the meaning of section 231-3(7), HRS;

(2) A report to the governor under section 231-3(8), HRS;

(3) An agreement in compromise within the meaning of section 231-3(10), HRS;

(4) A remission of penalty or interest within the meaning of section 231-3(12), HRS;

(5) A closing agreement within the meaning of section 231-3(13), HRS; and

(6) A notification to any taxpayer of setoff against any tax refund under section 231-53, HRS.

Notes

Haw. Code R. § 18-231-19.5-13

[Eff 11/25/94] (Auth: HRS §§ 231-3(9), 231-19.5) (Imp: HRS § 231-19.5)