FREEDOM OF INFORMATION COMMISSION
OF THE STATE OF CONNECTICUT
In the Matter of a Complaint by FINAL DECISION
Dennis F. O'Connor
Complainant
against Docket #FIC 90-330
State of Connecticut, Department of Revenue Services
Respondent February 13, 1991
The above-captioned matter was heard as a contested case on December 17, 1990, at which time the complainant and the respondent appeared, stipulated to certain facts and presented testimony, exhibits and argument on the complaint.
After consideration of the entire record, the following facts are found and conclusions of law are reached:
1. The respondent is a public agency within the meaning of 1-18a(a), G.S.
2. By letter dated August 21, 1990, the complainant requested a copy of Schedule A of an agreement dated April 1, 1988, which is made reference to in DRS Bulletin #41, dated January 19, 1989, and which contains the names of certain actuarial firms that are parties to the agreement.
3. Having received no response to his August 21, 1990 letter, the complainant appealed the denial of access to the requested records by letter dated August 31, 1990 and filed with this Commission on September 4, 1990.
4. Subsequently, by letter dated November 5, 1990, the respondent provided the complainant with a copy of the agreement and the requested schedule, but with the identity of the signatories deleted.
5. The respondent contends that disclosure of the identity of the signatory actuarial firms contained in Schedule A would constitute the disclosure of tax return or return information which is exempt from disclosure pursuant to 1-19(a) and 12-15, G.S., as amended by P.A. 90-93.
Docket #FIC 90-330 Page 2
6. 12-15, G.S., as amended, exempts from disclosure any tax "return" or "return information" The statute also provides that "return" or "return information" includes, among other things, a taxpayer's identity.
7. It is found that the respondent declined to offer any evidence, other than the agreement itself, and thus failed to prove that disclosure of the names of the signatories listed in Schedule A of the April 1, 1988 agreement would disclose any "return" or "return information" within the meaning of 12-15, G.S., as amended; but rather, such disclosure would merely reveal the identities of parties to an agreement with the Department of Revenue Services.
8. It is therefore concluded that the identities of the signatories to the agreement contained in Schedule A of the April 8, 1988 agreement are not exempt from disclosure pursuant to 1-19(a) and 12-15, G.S.
9. It is further concluded that the respondent violated the provisions of 1-15 and 1-19(a), G.S., by not providing the complainant with a copy of the requested Schedule A with the identities of the signatories visible.
The following order by the Commission is hereby recommended on the basis of the record concerning the above-captioned complaint:
1. The respondent shall forthwith provide the complainant with a copy of Schedule A of the April 1, 1988 agreement, including the identities of the signatories, as described more fully in paragraph 2 of the findings, above.
Approved by order of the Freedom of Information Commission at its regular meeting of February 13, 1991.
Tina C. Frappier
Acting Clerk of the Commission
Docket #FIC 90-330 Page 3
PURSUANT TO SECTION 4-180(c), G.S. THE FOLLOWING ARE THE NAMES OF EACH PARTY AND THE MOST RECENT MAILING ADDRESS, PROVIDED TO THE FREEDOM OF INFORMATION COMMISSION, OF THE PARTIES OR THEIR AUTHORIZED REPRESENTATIVE.
THE PARTIES TO THIS CONTESTED CASE ARE:
DENNIS F. O'CONNOR
16 Blueberry Hill
Wethersfield, CT 06109
STATE OF CONNECTICUT, DEPARTMENT OF REVENUE SERVICES
c/o Paul M. Scimonelli
Assistant Attorney General
110 Sherman Street
Hartford, CT 06105
Tina C. Frappier
Acting Clerk of the Commission