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Suffolk New York Form 1065: What You Should Know
Data Information and Data Privacy Act of 1986: Information in this record that would make a person subject to federal tax laws or regulations a subject of the Privacy Act of 1974, as amended may be disclosed if, in accordance with Subchapter II, Part II (Privacy Act) of Title 5, information is disclosed to a Federal, State, or local agency for a specific purpose, and to the extent such information is disclosed to a Federal, State, or local agency for the specific purpose of investigating tax liability for a taxpayer, the Internal Revenue Service does not possess substantial information with respect to the taxpayer. Where the data is disclosed to a Federal, State, or local agency (including, but not limited to, law enforcement) for law enforcement action, as described in § 552 of Title 5, the agency may request that the data not be shared with any other party outside the agency. In lieu of requesting that law enforcement not share the information with other parties outside the agency, law enforcement agencies may provide data with the exception that law enforcement may provide such data to any other party within the government to investigate or prosecute taxpayers . The agency may disclose data where the law enforcement action is required under federal law, or such law allows for an exemption or privilege or the sharing of such information. Where the information will be used for the enforcement of any law or regulation that is a part of Title 5, Chapter 1, Statutes of New York, or may result in a civil or criminal action, the agency may disclose the information to the State Taxation Commission. The State Taxation Commission and the Department of Taxation may share the information under any other statute.
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