§ 421.19 — Counsel — disclosures authorized

Iowa § 421.19

• Jurisdiction: Iowa
• Title X: FINANCIAL RESOURCES
• Ch. 421: DEPARTMENT OF REVENUE

Text

1. Itshallbethedutyoftheattorneygeneralandofthecountyattorneysintheirrespective
countiestocommenceandprosecuteactions, prosecutions, andcomplaints, whensodirected
by the director of revenue and to represent the director in any litigation arising from the
discharge of the director’s duties.
2. The department may notify federal, state, or local law enforcement agencies, and
may disclose state returns, state return information, state investigative information or
audit information, or any other state information, to such law enforcement agencies, if the
department has information that indicates any of the following:
a. A person intentionally filed a false claim, affidavit, return, or other information with
intent to evade tax or obtain a refund, credit, or other benefit from the department.
b. A person failed to file a return with intent to evade a tax or filing requirement.
c. A person failed to pay with the intent to evade tax.
d. A person committed any act or omission that is a criminal offense under a provision of
this title administered by the department.
3. Notwithstanding sections 422.20 and 422.72, the department may disclose state
returns, state return information, state investigative or audit information, or any other state
information as provided under this section.

Legislative History

[C31, 35, §6943-c29; C39, §6943.028; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §421.19]