(1)A “designee” as used in this rule is a person, firm, organization, or agency authorized by a taxpayer to receive the taxpayer’s confidential information. Taxpayer consent for the department to disclose to a designee may be in writing, oral, or implied. See OAR 150-314-0535 (Information That May Be Furnished).
(2)Without evidence of the filing of written consent to disclose the taxpayer’s information, the department may determine that a person is authorized to receive confidential information with respect to a particular tax matter by that person representing to the department that they are authorized to receive the information and revealing to the department knowledge of tax information that is:
(a)Related to the tax matter that is the subject of the inquiry or communication;
(b)Of a nature that is generally known only to the taxpayer; and
(c)Of a nature that taxpayers ordinarily do not share with others except for the purpose of empowering the person to participate in the taxpayer’s tax matters. Information disclosed by the department will be limited based on the nature of information a person presents.
(3)The following examples illustrate how the department may conclude that a taxpayer has given implied consent to the department to disclose confidential information.
(4)If the department is unable to sufficiently determine that a taxpayer has given express or implied consent to disclose confidential information, written consent will be required.
Rule 150-305-0120 — Implied Consent,