July 29, 2004; Minnesota Department of Revenue
7/29/2004 10:14:43 AM
This is an opinion of the Commissioner of Administration issued pursuant to section 13.072 of Minnesota Statutes, Chapter 13 - the Minnesota Government Data Practices Act. It is based on the facts and information available to the Commissioner as described below.
Facts and Procedural History:On June 7, 2004, IPAD received a letter from Howard A. Vomhof, in which he asked the Commissioner to issue an advisory opinion regarding a determination by the Minnesota Department of Revenue about a data practices issue. The issue involves the collection of private data from Mr. Vomhof. In his request, he specifically stated that he wished to be identified in this opinion, and gave his consent for same. In response to Mr. Vomhof's request, IPAD, on behalf of the Commissioner, wrote to Daniel A. Salomone, Commissioner of Revenue. The purposes of this letter, dated June 14, 2004, were to inform him of Mr. Vomhof's request and to ask him to provide information or support for the Department's position. On June 21, 2004, IPAD received a response from Commissioner Salomone. A summary of the facts of this matter follows. Mr. Vomhof questions whether the Department provided him with complete proper notice, under state and federal law, in connection with the collection of his Social Security number on the Department's 2003 Minnesota Individual Income Tax form. In his comments to the Commissioner, Commissioner Salomone wrote: Minn. Stat. section 289A.08, subd. 11, regarding information required to be included on an income tax return, specifically says that the return 'must state the social security number of the taxpayer'. The instruction booklet advises individuals that all information on their return (other than the information listed in the instructions as not being required) is required by Minnesota law in order to determine their correct tax liability. Part of determining their correct tax liability is having enough information from them to properly identify who they are, so that their income tax payment or income tax refund can be credited or sent to the right person. . . . . The instruction booklet has a comprehensive explanation of all the persons or entities authorized by law to share information from an individual's income tax return with the Department of Revenue. This list is derived from the list that appears in Minn. Stat. section 270B.14. . . . . The Department of Revenue has always taken great care in preparing the income tax instruction booklet every year, to ensure that the use of information portion is accurate, complete, and up to date with the most current law changes included. . . . . One final point I would like to address. The [opinion notice from IPAD] indicates that the advisory opinion is going to discuss federal law pertaining to the notice to individuals of the need for and use of their social security numbers, as well as state law. The authority under Minn. Stat. section 13.072 to issue advisory opinions appears to be limited to Minnesota law. Therefore, I request that your opinion be limited only to the application of Minnesota law. Issue:In his request for an opinion, Mr. Vomhof asked the Commissioner to address the following issue:
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Data subjects
Tennessen warning
Federal law
Scope of authority
Tennessen warning and federal Privacy Act notices required