FREEDOM OF INFORMATION COMMISSION
OF THE STATE OF CONNECTICUT
In the Matter of a Complaint by Final Decision
Darrell R. Neilander and the Dagwood and Burgie Show,
Complainants
against Docket #FIC 93-14
State of Connecticut, Department of Revenue Services,
Respondent July 14, 1993
The above-captioned matter was heard as a contested case on May 24, 1993, at which time the complainants and the respondent appeared 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 filed with this Commission on January 14, 1993, the complainants alleged that the respondent violated the provisions of the FOI Act on December 18, 1992 when it denied their December 7, 1992 request for documentation regarding an investigation involving the assistant superintendant of schools of Wallingford.
3. By letter dated December 7, 1992, the complainants requested of the respondent any and all documentation relating to the investigation of Dale Wilson, assistant superintendant, and his misuse of the town of Wallingford's tax exempt number as well as any and all documentation regarding the closing of that investigation. They also requested that copying costs be waived as the request was made to benefit the general welfare.
4. The records requested and identified in paragraph 3, above, are public records within the meaning of 1-18a(d), G.S.
5. It is found that the complainants had anonymously received a copy of a certain purchase order that led them to believe that the town of Wallingford's tax exempt number had been misused as described above.
6. It is also found that the complainants forwarded the copy of that purchase order to the respondent for formal invest-
Docket #FIC 93-14 Page 2
igation. Thereafter, the complainants followed up with a chief investigator for the respondent to determine the investigation's outcome, which outcome the complainants still seek to learn.
7. At the hearing into this matter, the complainants essentially claimed that the public has the right to know the outcome of the investigation in issue including the fact of whether any laws were broken.
8. The respondent claimed that the records requested by the complainants are exempt from disclosure pursuant to 12-15, G.S.
9. It is found that the purpose of the respondent's investigation of Mr. Wilson was to determine any possible tax liability.
10. Section 12-15(a), G.S. limits the inspection or disclosure of tax returns or return information.
11. Section 12-15(d)(2), G.S., in part defines "return information" as "... any other data ... with respect to the determination of the existence, or possible existence, of liability of any person for any tax , penalty, interest, fine, forfeiture or other imposition or offense."
12. It is concluded that the records sought by the complainants are exempt from disclosure as return information pursuant to the provisions of 12-15, G.S.
The following order by the Commission is hereby recommended on the basis of the record concerning the above-captioned complaint.
1. The complaint is hereby dismissed.
2. The Commission suggests to the complainants that they check the minutes and other records of the Wallingford board of education for possible pertinent information. Also, they may wish to investigate whether any further information exists in the hands of law enforcement authorities.
Approved by Order of the Freedom of Information Commission at its regular meeting of July 14, 1993.
Debra L. Rembowski
Acting Clerk of the Commission
Docket #FIC 93-14 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:
Darrell R. Neilander and the Dagwood and Burgie Show
P.O. Box 337
Wallingford, CT 06492
State of Connecticut, Department of Revenue Services
c/o Atty. Anne O'Leary, Asst. Atty. Gen.
110 Sherman Street
Hartford, CT 06106
Debra L. Rembowski
Acting Clerk of the Commission