The Disclosure Officer prepares agreements for sharing state tax returns or tax return information with other governmental agencies or units as allowed by law, MCL 205.28(1)(f).
An Exchange Agreement with an agency must be in place prior to receiving tax returns and tax return information. Any government agency seeking such an agreement must:
- answer the Safeguard Questionnaire, and
- review the Exchange Agreement including the Safeguard Requirements, and determine if their agency can keep the data secure.
Once the Safeguard Requirements are in place, any authorized employees of the agency or unit of government who will have access to the records or information being shared must attend Disclosure Training and sign a confidentiality agreement, form 4062, prior to being granted access.