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Colorado AG Advises Against Felons Microfilming Department of Revenue Tax Records

Colorado Attorney General (AG) J.D. MacFarlane opined against the Division of Correctional Industries utilizing felons to microfilm Department of Revenue (DOR) tax records.

Upon request by Lee White, Executive Director of the Department of Administration, and Alan Charnes, Executive Director of the DOR, the AG advised that to allow prisoners to handle tax records would violate the broad confidentiality provisions of C.R.S. § 39-21-113(4)(a) regarding divulging information.

MacFarlane claimed that any such violation was a misdemeanor for a state employee and a felony under 26 U.S.C. § 7213(a)(2). The AG stated it would contradict state legislative intent regarding "a strong public policy of protecting the confidentiality of taxpayer's state income tax returns" to allow felons to access such information. The AG further warned that it would be a foreseeable risk of breached confidentiality. See: Attorney General of the State of Colorado, AG Alpha No. AD MS AGBFX, AG File No. CLS/AGBFX/KL (Nov. 16, 1979).

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Attorney General of the State of Colorado