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Home My WebLink AboutFI1996-0295 - Original - Washington State Dept. of Revenue - Sharing Revenue Information Agreement - 05/17/1996 AGREEMENT FOR SHARING REVENUE INFORMATION RECITALS WHEREAS, the Washington State Department of Revenue and the City of Kent agree that the sharing of information is in the best interest of the citizens of the City of Kent and the State of Washington. WHEREAS, the Department of Revenue is authorized by Chapter 82.32 RCW to share such information with the officers and employees of the City of Kent charged with local tax enforcement, for official purposes with the understanding that any shared information is subject to the confidentiality provisions of RCW 82.32.330. AGREEMENT THEREFORE, the Department of Revenue and the City of Kent ("the parties") hereby agree as follows: 1. The following definitions shall apply for the purposes of this agreement. a. "Return" shall mean a tax or information return or claim for refund required by, or provided for or permitted under, the laws of this state or of the City of Kent, which is filed with the Department of Revenue or the City of Kent by, on behalf of, or with respect to a person, and any amendment or supplement thereto, including supporting schedules, attachments, or lists that are supplemental to, or part of, the return so filed. b. "Tax information" shall mean (i) a taxpayer's identity, ii the nature, source, or amount of the taxpayer's income ( )payments, receipts, deductions, exemptions, credits, assets, liabilities, net worth, tax liability deficiencies, overassessments, or tax payments, whether taken from the taxpayer's books and records or any other source, (iii) whether the taxpayer's return was, is being, or will be examined or subject to other investigation or processing, (iv) a part of a written determination that is not designated as a precedent and disclosed pursuant to RCW 82.32.410, or a background file document relating to a written determination, and (v) other data received by, recorded by, prepared by, furnished to, or collected by the Department of Revenue or the City of Kent with respect to the determination of the existence, or possible existence, of liability, or the amount thereof, of a person under the laws of this state 1 for a tax, penalty, interest, fine, forfeiture, or other imposition or offense: Provided, that data, material, or documents that do not disclose information related to a specific or identifiable taxpayer do not constitute tax information under this section. Except as provided by RCW 82.32.410, nothing in this Agreement shall require any person possessing data, material, or documents made confidential and privileged by this section to delete information from such data, material, or documents so as to permit its disclosure. c. "Tax information agent" shall mean the following employee positions of the City of Kent charged with local tax enforcement, or others as provided by amendment of this Agreement, who are exclusively authorized to request, obtain, and review returns and tax information: (1) Finance Division Director (2) Finance Division Financial Analyst (3) Finance Division Field Auditor (4) Finance Division Financial Planning Manager (5) Business License Customer Service Representatives (6) City Attorneys d. "Taxpayer identity" shall mean the taxpayer's name, address, telephone number, registration number, or any combination thereof, or any other information disclosing the identity of the taxpayer. 2. The parties will share returns and tax information with one another, and the agents, employees, officers, or any other person or persons associated with either party acquiring knowledge of such information will be subject to the entire provisions of RCW 82.32.330 and shall act in accordance with the conditions of this Agreement. 3. Returns and tax information may be shared in written form or telephonically. In either case each party shall take all reasonable means necessary to restrict access to returns and tax information obtained pursuant to this Agreement in the manner proscribed by this Agreement, and to those persons designated to receive such information by this Agreement and any modification hereto. 4. Any and all returns and tax information obtained by the City of Kent pursuant to this Agreement shall be used for the exclusive purpose of finance, tax, and business license administration. Any other such use that is not exempt under the provisions of RCW 82.32.330(3) is strictly prohibited, including but not limited to any such use for purposes of criminal law enforcement. 5. The tax information agents of the City of Kent are authorized to request, 2 obtain, and review returns and tax information pursuant to this Agreement and subject to RCW 8.32.330. 6. This Agreement is not limited to a particular period of time, any particular taxpayer or other individual or entity, or particular tax returns, documents, records or other information relating to any particular taxpayer, individual, entity, years or periods. This Agreement will be considered to be in effect until terminated in writing by either party. 7. No modifications to this Agreement may be made without the mutual agreement of the parties set forth in writing. Signed this day of j 1,g 1996. STATE OF WASHINGTON f Len McComb, Director Department of Revenue Approved a',a to Form Asst. Attorney General Signed this oZ o2 day of 1996. CITY OF KENT /J' White, Mayor i/ A oved as t Form -- Roger A. Lubovich, City Attorney-- 3 STATE OF WASHINGTON DEPARTMENT OF REVENUE PERSONS AUTHORIZED TO REQUEST, RECEIVE AND RELEASE CONFIDENTIAL INFORMATION PURSUANT TO EXCHANGE OF INFORMATION AGREEMENTS WITH THE IRS AND OTHER STATES May 23, 1996 NAME POSITION PHONE Len McComb Director (360) 753-5574 Steve L. Frisch Deputy Director, Operations (360)753-4196 Sandi Swarthout Deputy Director, Tax Policy &Administration (360) 586-3462 Sharon Brown Assistant Director, Taxpayer Account Administration (360) 902-7070 Kenneth J. Capek Assistant Director, Audit (360)753-3320 Roger Dodd Assistant Director, Compliance (360)753-1610 Dick Gebhart Assistant Director, Research (360) 753-5542 Gary ONeil Assistant Director, Special Programs (360)753-5560 Margaret Partlow Assistant Director, Interpretations &Appeals (360)753-5579 Will Rice Assistant Director, Property Tax (360)753-5503 Beth Becker District Compliance Manager, Bremerton (360)4784840 Forest Bush Regional Manager, Audit, Olympia (360) 586-7691 Leonor Castellanos District Compliance Manager, Yakima (509)575-2785 Charles Clark District Compliance Manager,Wenatchee (509)662-0442 Dee Cooper Program Coordinator, Miscellaneous Tax, Olympia (360) 753-7281 Tola Core Office Operations Supervisor, Forest Tax, Olympia (360)753-1368 Jan Cox District Compliance Manager, Seattle (206) 389-2729 Evelyn Czapiewski Tax Discovery Program Manager, Olympia (360) 586-5757 Craig English Regional Compliance Manager, Tacoma (206) 536-6274 Ralph Faulkner District Compliance Manager, Vancouver (360) 260-6181 Mark Garrison District Compliance Manager, Kennewick (509)585-1506 Joel Graham Unclaimed Property Manager, Olympia (360)586-2630 Mike Grundhoffer Compliance Program Manager, Olympia (360)753-2900 Arthur Harvey District Compliance Manager, Seattle (206) 389-2726 Terri House District Compliance Manager, Olympia (360) 753-9662 George King Regional Compliance Manager, Seattle (206) 389-2734 Robin Krick District Compliance Manager, Kirkland (206)453-6455 Betty Krug District Compliance Manager, Olympia (360) 664-0809 Linda Lethlean Program Coordinator, Property Tax, Olympia (360) 753-2044 Mark Lewis Compliance Program Specialist, Olympia (360) 586-2773 Jim Lovett Forest Tax Compliance Officer, Olympia (360) 664-8433 Field Audit Manager Field Audit Manager, Olympia (360)753-5511 Gerald McInturff Internal Auditor, Olympia (360) 753-7796 Page 2 (continued) Randy Miller District Compliance Manager, Aberdeen (360) 533-9313 Brian Moran District Compliance Manager, Spokane (509) 482-3818 Ralph Osgood Program Manager, Taxpayer Account Admin., Olympia (360)902-7075 Eric Overson District Compliance Manager, Everett (206) 356-2767 Frank Patti District Compliance Manager, Renton (206) 277-7328 Maine Peace District Compliance Manager,Bellingham (360) 676-2116 David Prather Senior Administrative Law Judge, Olympia (360) 586-0372 Dennis Redmon District Compliance Manager, Seattle (206) 389-2708 John T. Roberts District Compliance Manager, Olympia (360) 664-8117 Thomas Rowlands Revenue Auditor 4, Audit Std&Procedures, Olympia (360) 586-5878 Jackie Rdel District istrict Compliance Manager, Port Angeles (360)457-2706 David Saavedra Utility Valuation Program Mgr,Property Tax, Olympia (360) 753-2591 Jim Schwarz Regional Compliance Manager,Renton (206) 277-7316 Cherryl Scott g g Olympia 360 586-5763 Regional Manager, Audit Ol is ( ) Jeff Sherman District Compliance Manager, Kelso (360) 577-2017 Drew Shirk Tax Discovery Program Specialist, Olympia (360) 586-0166 Roger Stolp Revenue Auditor 4, Audit Std&Procedures, Olympia (360) 586-7149 James W. "Bill' Stone District Compliance Manager,Vancouver (360) 260-6180 Don Taylor gManager, Olympia 360 753-5569 Research Program Research Ol is ( ) Jim Thomas Legislation&Implementation Manager, Olympia (360) 586-0722 Stuart Thronson Compliance Program Specialist, Olympia (360) 586-2977 Michael Vaughn District Compliance Manager, Spokane (509)482-3808 Steve Vermillion Program Coordinator, Forest Tax, Olympia (360) 664-8432 Mary Welsh Operations Research Manager, Research, Olympia (360) 753-2122 George Willock District Compliance Manager,Tacoma (206) 536-6273 Stan Woodwell Research Information Program Mgr, Research, Olympia (360) 586-5375 Steve Zagelow Senior Administrative Law Judge, Olympia (360) 753-5526 STATE OF DEPARTMEf,, 1 P.O. Box 47450 • Olympia, Washington 9HSda May 29, 1996 Jim Huntington Field Auditor, Finance Division City of Kent 220 - 4th Avenue South Kent, Washington 98032-5895 Re: Sharing Agreement with the Department of Revenue Dear Mr. Huntington: I am pleased to send you the enclosed signed sharing agreement between the city of Kent and the Department of Revenue. With this agreement in place, we are now permitted to share confidential tax information with you and receive such information from you. I would, however, like to stress upon you that the confidential information the Department of Revenue shares with you must be used for official purposes only and may not be shared with anyone else, except another division or department of the city directly involved in tax administration. The information is provided for use specifically for tax purposes such as registration, administration, or compliance with tax laws. Please safeguard this information in such a manner as to make certain that someone who is not authorized or does not have a need to know cannot gain access. Enclosed is a current list of Department of Revenue employees who are authorized to receive and give confidential information. If you have any questions about disclosure of the records you receive from the Department of Revenue, please call me at (360)786-6136 or call your contact at your local Department of Revenue office. Thank you for your cooperation. I look forward to a beneficial sharing of tax information. Sincerely, Pre Smith Public Rec Officer Enclosures