DISCLOSURE OF TAX RETURN INFORMATION - SUBPOENAS, COURT ORDERS AND SEARCH WARRANTS

Approved: April 25, 1989

RAB-89-40. This Bulletin establishes the Department of Treasury’s position in complying with subpoenas, court orders and search warrants compelling the production of tax returns and tax return information. The governing provision is found in the Michigan Revenue Act, MCL 205.28(1)(f).

The disclosure of tax return information to someone other than the taxpayer is restricted to protect taxpayer confidentiality. Generally, the Disclosure Officer of the Department makes the initial determination regarding the disclosure of tax return information. In response to court proceedings information may be requested by subpoena, court order, or search warrant. In determining whether to release tax return information in response to a court’s request, the Department differentiates between requestions compelling production of tax return information vs compelling appearance and production of tax return information.

Production of Information Only

1.            Subpoenas, court orders and search warrants signed by a judge of a court of competent jurisdiction compelling the production of tax returns and tax returns information for discover or photocopying will be honored.

2.            Subpoenas signed by an officer of a court (other than the judge) compelling the production of tax returns and tax return information for discovery or photocopying will not be honored. These documents are not “judicial orders,” as indicated in Revenue Administrative Bulletin 1989-39.

Appearance and Production of Information

1.            Subpoenas, court orders and search warrants signed by a judge of a court of competent jurisdiction compelling an appearance and the production of tax returns and tax returns information at a hearing or other court proceeding will be honored.

2.            Subpoenas signed by an officer of a court other than the judge of competent jurisdiction compelling an appearance and the production of tax returns and tax return information at a hearing or other court proceeding will be honored.