280 R.I. Code R. § 280-RICR-20-00-5.6 - Withdrawal of Requests

A. A taxpayer may withdraw a request for issuance of a Declaratory Order at any time prior to the issuance thereof. The Tax Division will retain all correspondence and documents and may consider them in any subsequent audit examination of such taxpayer.

B. Taxpayers requesting the issuance of Declaratory Orders must do so on the basis that the text thereof will be open to public inspection, subject to the deletions set forth herein. Taxpayers requesting the issuance of Declaratory Orders waive all copyrights, rights to privacy and similar rights to prevent disclosure of the text thereof, except such rights as are provided herein.

C. Before making any Declaratory Order available for public inspection, the Tax Division shall exercise care to ensure the deletion of the names, addresses, tax registration numbers or any other means of identifying the taxpayer to whom the Declaratory Order applies.

D. A request by or for a taxpayer must be signed by the taxpayer or his/her authorized representative. A Power of Attorney (Form RI 2848) may be used with regard to Declaratory Orders requested under this regulation.

1. Requests must be directed to:

TAX ADMINISTRATOR One Capitol Hill Providence, RI 02908-5800

Notes

280 R.I. Code R. § 280-RICR-20-00-5.6