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Washington Tax Power of Attorney

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Washington Tax Power of Attorney document sample

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									WASHINGTON STATE
 DEPARTMENT OF
    REVENUE

      PROTECTING
   CONFIDENTIAL TAX
     INFORMATION
REMEMBER TO “TAKE FIVE”!!

              BEFORE GIVING
              OUT
              INFORMATION,
              ASK YOURSELF:
              “IS THIS
              CONFIDENTIAL
              TAXPAYER
              INFORMATION?”
CONFIDENTIALITY LAWS

 RCW   42.56.230(3) (PUBLIC RECORDS)
 RCW   82.32.330 (EXCISE TAX)
 RCW   84.08.210 (PROPERTY TAX)
 RCW   84.40.020 (PROPERTY TAX)
 RCW   84.40.340 (PROPERTY. TAX)
 RCW   70.158.050(2) (TOBACCO MFRS)
GET COPIES OF THE LAWS
 THE REVISED CODE OF
  WASHINGTON (RCW) IS
  AVAILABLE THROUGH THE
  INTERNET ON THE
  WASHINGTON LEGISLATURE’S
  WEBSITE
 http://apps.leg.wa.gov/rcw/
EXAMPLES OF
CONFIDENTIAL TAX INFO
 SOCIAL SECURITY NUMBERS
 BUSINESS PHONE NUMBERS OR E-
  MAIL ADDRESSES LISTED WITH
  DEPT. OF REVENUE
 WHETHER A BUSINESS FILES ITS
  TAXES MONTHLY, QUARTERLY, OR
  ANNUALLY
UNAUTHORIZED DISCLOSURE
OF TAX INFORMATION
   DON’T GIVE TAX INFORMATION TO A
    TAXPAYER’S:
       LAWYER
       SPOUSE (unless listed in record as taxpayer)
       PERSON WITH GENERAL POWER OF ATTORNEY FOR THE
        TAXPAYER
       FORMER BUSINESS PARTNER, EXCEPT FOR TIME
        PERIOD THEY SHARED OWNERSHIP OF THE BUSINESS
   DON’T GIVE TAX INFORMATION CONCERNING
    HOTELS, B&Bs, ETC. TO CHAMBERS OF
    COMMERCE OR TOURISM BOARDS
   UNDER THE TAX LAW THEY ARE NOT
    AUTHORIZED TO HAVE ACCESS TO A
    TAXPAYER’S CONFIDENTIAL INFO
WHAT’S OK TO GIVE OUT?

 INFORMATION    THAT’S AVAILABLE
  ON DOR’S BUSINESS RECORDS
  DATABASE CAN BE DISCLOSED TO
  ANYONE
    DOR.WA.GOV/CONTENT/BRD
 INFORMATION IDENTIFIED IN RCW
  82.32.330(3)(l)
OK TO DISCLOSE, ACCORDING
TO RCW 82.32.330(3)
 TAXPAYER  NAME & TRADE NAME
 ENTITY TYPE
 BUSINESS ADDRESS
 MAILING ADDRESS
 TAX REGISTRATION/UBI NUMBERS
 NAICS OR SIC CODES
 DATES OF BUSINESS OPENING AND
  CLOSING
 REET CONTROLLING INTEREST INFO
USE INFORMATION ONLY FOR
PURPOSE AUTHORIZED

 DATA-SHARING AGREEMENTS SET OUT
  THE ONLY PURPOSES AUTHORIZED
 EACH EMPLOYEE WITH ACCESS TO TAX
  INFO MUST KNOW AND UNDERSTAND
  LIMITATIONS ON USE OF TAX INFO
 IF YOUR NEEDS FOR USE OF THE INFO
  CHANGE OR EXPAND, GET A NEW OR
  AMENDED DATA-SHARING AGREEMENT
WHO MAY HAVE ACCESS TO
TAX INFORMATION?

   ONLY THOSE AUTHORIZED MAY HAVE ACCESS TO
    TAX INFORMATION
   ONLY THOSE WITH NOTARIZED SECRECY CLAUSE
    AFFIDAVITS ON FILE WITH CITY AND WITH DOR
    MAY BE AUTHORIZED
   MAKE SURE YOUR CONTRACTORS HAVE
    NOTARTIZED AFFIDAVITS ON FILE
   IF USING ON-LINE DATA, ACCESS IS GRANTED
    TO EACH INDIVIDUAL—CAN’T SHARE ANOTHER
    PERSON’S ON-LINE ACCESS
SECRECY CLAUSE AFFIDAVITS
   WHO?
       EACH EMPLOYEE OR AGENT WITH ACCESS TO
        CONFIDENTIAL TAX INFORMATION
   WHEN?
       BEFORE ACCESS TO TAX INFORMATION
       UPDATE IF ANY PERSONNEL CHANGES
   HOW?
       NOTARIZED
   WHERE?
       KEPT ON FILE BY EACH CITY AND SUBMITTED TO DEPT.
        OF REVENUE
   WHY?
       ASSURE UNDERSTANDING OF LAWS AND PENALTIES
        FOR VIOLATION
DATA SECURITY
   KEEP ALL DATA SECURE, REGARDLESS OF
    MEDIUM
   BEST PRACTICES:
       DON’T PRINT OUT TAX INFO YOU DON’T NEED TO
            OK to print out to give to a taxpayer, but be sure you’re
             standing by the printer as the document prints!


       DON’T COPY OR DOWNLOAD TAX INFO
        ELECTRONICALLY UNLESS YOU REALLY NEED TO

       DON’T COMMUNICATE ANY TAX INFO IN AN E-MAIL
        MESSAGE, OR IN AN ATTACHMENT TO AN E-MAIL
        MESSAGE
DATA SECURITY (cont’d)
   ELECTRONIC DATA
       PCs
            PROTECT ACCESS WITH ADEQUATE PASSWORDS
            AUTOMATIC SCREENSAVER AFTER SHORT PERIOD
             OF TIME
            MAKE SURE SCREENS NOT VIEWABLE BY OTHERS
       E-MAIL (Don’t use to communicate tax info!)
       LAPTOPS (Don’t download tax info onto laptops
        unless you’ll be able to keep them secure at all
        times)
       CDs and DATA STICKS (Don’t download tax
        info unless you must, and keep secure always)
DATA SECURITY (cont’d)
   HARD COPIES-if you must print out tax
    info
         DON’T LEAVE DOCUMENTS ON DESKS/COUNTERS/IN
          A CAR
         LOCK UP DOCUMENTS (in office, desk, file drawer,
          etc.)
         IF LOCKS AREN’T FEASIBLE, DESTROY COPIES AT
          END OF EACH DAY (check with your records retention
          expert to make sure it’s ok)
DATA SECURITY (cont’d)
   HARD COPIES (cont’d)
       DON’T THROW TAX INFO IN TRASH BIN!
       PAPER MUST BE MADE ILLEGIBLE BY DISPOSAL
        PROCESS (SHRED, BURN, HYDROPULP)
       ONLY AUTHORIZED PERSONS MAY TAKE DOCUMENTS
        TO DESTROY THEM (Don’t just hand them to the janitor
        to shred)
       IF DESTROYED BY CONTRACTOR OR OFF-SITE, MAKE
        SURE TRANSPORTATION AND DESTRUCTION ARE
        SECURE
PENALTIES
   WHAT ARE PENALTIES FOR BREACH OF
    CONFIDENTIALITY?
     RCW 82.32.330
        MISDEMEANOR

        SANCTIONS INCLUDE:

           UP TO $1000 FINE
           UP TO 90 DAYS IN JAIL
           LOSS OF JOB
           BARRED FROM EMPLOYMENT BY
            STATE OR LOCAL GOVERNMENT
            FOR TWO YEARS
NOTIFICATION OF ELECTRONIC
SECURITY BREACHES
 RCW 42.17.31922
 “UNAUTHORIZED ACQUISITION OF
  [UNENCRYPTED] COMPUTERIZED DATA
  THAT COMPROMISED THE SECURITY,
  CONFIDENTIALITY, OR INTEGRITY OF
  PERSONAL INFORMATION MAINTAINED BY
  THE AGENCY”
 NOTICE IN “MOST EXPEDIENT TIME
  POSSIBLE AND WITHOUT UNREASONABLE
  DELAY”
QUESTIONS?
CALL DOR FOR HELP !
DEPARTMENT OF REVENUE
STAFF

       JOHNSON, LOCAL TAX
 TIFFANY
 MANAGER
 TIFFANYJ@DOR.WA.GOV 360/902-7122
 MAUREENO’CONNELL, PUBLIC
 RECORDS OFFICER’S DESIGNEE
 MAUREENO@DOR.WA.GOV 360/705-6647
 SUZANNE   MAGER, PUBLIC RECORDS
 COUNSEL
 SUZANNEM@DOR.WA.GOV 360/705-6641
QUESTIONS???

								
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