Opinion Letter Summary

Opinion Letter No. 89-03
November 3, 1989
Delinquent Taxes; Offers-in-Compromise

Offers-in-compromise submitted by State taxpayers and accepted by the Department of Taxation
should not be made available for public inspection and copying, because such records contain tax
return information. State tax laws make it a criminal offense to disclose tax return information. Thus,
accepted offers-in-compromise are closed or restricted by law.

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