FREEDOM OF INFORMATION COMMISSION
OF THE STATE OF CONNECTICUT

In the Matter of a Complaint by FINAL DECISION

Patricia Milligan,

 
  Complainant  
  against   Docket #FIC 2010-648

Commissioner, State of Connecticut,

Department of Revenue Services; and

State of Connecticut, Department of

Revenue Services,  

 
  Respondents June 22, 2011
       

 

The above-captioned matter was heard as a contested case on March 17, 2011, at which time the complainant and the respondents 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 respondents are public agencies within the meaning of 1-200(1), G.S.

 

2.  It is found that, by letter dated January 22, 2010, the complainant[1] requested the following records from the respondents: 

 

Any Form 709 (Connecticut and Federal), Form 706 (Connecticut and Federal) and Forms 1041 (Connecticut and Federal) filed from and through tax years 2000 – 2008 from both the Estate of Ralph L. Evans, Jr. and the Ralph Evans Trust IAD 10/10/97.

 

3.  It is found that, by letter dated February 8, 2010, the respondents provided the complainant with certain records responsive to the request, described in paragraph 2, above, but informed the complainant that they did not maintain any other records responsive to such request.  It is further found that the respondents informed the complainant that any Federal tax information would need to be requested directly from the Internal Revenue Service.

 

4.  By email dated and filed October 15, 2010, the complainant appealed to this Commission, alleging that the respondents violated the Freedom of Information (“FOI”) Act by  failing to provide her with “relevant and pertinent and tax information” relating to the Ralph L. Evans, Jr. Trust.

 

5.  Section 1-206(b)(1), G.S., provides, in relevant part:

 

Any person denied the right to inspect or copy records under section 1-210…may appeal therefrom to the Freedom of Information Commission, by filing a notice of appeal with said commission.  A notice of appeal shall be filed not later than thirty days after such denial…

 

6.  It is found that the January 22, 2010, request, described in paragraph 2, above, was denied on February 8, 2010, and that the appeal of such denial was not filed with the FOI Commission within 30 days of such denial, as required by 1-206(b)(1), G.S. 

 

7.  Based upon the foregoing, it is concluded that the Commission lacks jurisdiction to adjudicate the complaint.

           

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.  Although the Commission did not reach the underlying issue presented in this case, it is suggested that the complainant review the Commission’s prior decisions on this issue, available on the Commission’s website, for guidance, including:  Edward Peruta v. Commissioner, State of Connecticut, Department of Revenue Services, Docket #FIC 2004-163 (March 9, 2005);  Jonathan Slosser v. Elaine M. Leon, Director, State of Connecticut, Department of Revenue Services, Taxpayer Services Division; et al., Docket #FIC 1999-151 (August 11, 1999); Darrell R. Neilander and the Dagwood and Burgie Show v. State of Connecticut, Department of Revenue Services, Docket #FIC 93-14 (July 14, 1993).

 

 

 

Approved by Order of the Freedom of Information Commission at its regular meeting of June 22,  2011.

 

 

__________________________

Cynthia A. Cannata

Acting Clerk of the Commission


 

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:

 

Patricia Milligan

c/o Anthony DeAngelo E.A. and

Robert A. Heinimann, Jr., Esq.

Fortress Fiduciary Company, LLC

129 Church Street, Suite 421

New Haven, CT  06510

 

Commissioner, State of Connecticut, Department of Revenue Services; and

State of Connecticut, Department of Revenue Services

c/o Louis P. Bucari Esq. and

Shawn M. Sims, Esq.

Department of Revenue Services

Litigation Division

19th Floor, 25 Sigourney Street

Hartford, CT  06106

 

 

 

 

 

 

____________________________

Cynthia A. Cannata

Acting Clerk of the Commission

 

 

 

 

 

FIC/2010-648/FD/cac/6/23/2011

         

                                                                       

 

 



[1] The complainant was represented in her communications with the Department of Revenue Services, and before the Commission, by Anthony DeAngelo, of Fortress Fiduciary Company, LLC.