Any revenue officer communicating with any person other than the taxpayer for the purpose of acquiring location information about the taxpayer shall:
(1)  Disclose no information beyond that necessary to identify himself as a revenue officer of the state and to state that he is confirming or correcting location information concerning the taxpayer.

Terms Used In Idaho Code 63-4002

  • Commission: means the state tax commission. See Idaho Code 63-4001
  • Communication: means the conveying of information regarding a specific taxpayer’s state tax obligation directly or indirectly to any person through any medium. See Idaho Code 63-4001
  • Location information: means a taxpayer’s place of abode and his telephone number at such place, or his place of employment. See Idaho Code 63-4001
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • person: includes a corporation as well as a natural person;
Idaho Code 73-114
  • Revenue officer: means any agent, officer or employee of the state tax commission assigned to:
    • Idaho Code 63-4001
  • State: when applied to the different parts of the United States, includes the District of Columbia and the territories; and the words "United States" may include the District of Columbia and territories. See Idaho Code 73-114
  • Tax obligation: means any legally owed tax liability, including tax, fees, penalty and interest, or any tax form required to be filed. See Idaho Code 63-4001
    • (2)  Not state or declare that the taxpayer owes any taxes.
    (3)  Not communicate with any such person more than once unless requested to do so by such person or unless the revenue officer reasonably believes that the earlier response of such person is erroneous or incomplete and that such person now has correct or complete location information.
    (4)  Not communicate by postcard except for postal locators sent to the U.S. postal service.
    (5)  After the tax commission is notified in writing that the taxpayer is represented with regard to the subject tax obligation and has knowledge of, or can readily ascertain, such representative’s name and address, not communicate with any person other than that representative with regard to the subject tax obligation, unless the representative fails to respond within seven (7) days to communication from the revenue officer. Nothing shall prohibit the tax commission from copying to the taxpayer all written communications with the taxpayer’s representative.
    (6)  Nothing in this section prohibits the tax commission from communication with the U.S. government, other states, or other state or local government agencies regarding location information.