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WAIVER AND AUTHORIZATION TO RELEASE
CONFIDENTIAL TAXPAYER INFORMATION
Form 21-003-14
Name of Bonded Principal:
Doing Business As (if applicable):
Street Address:
City: State:
Tax Account ID: __ __ __ __ - __ __ __ __
Name of Surety:
Street Address:
City: State:
Bond No.:
Pursuant to the provisions of Miss. Code Ann. §27-65-21, the above-named bonded principal and surety have executed a
tax bond in favor of the State of Mississippi, guaranteeing payment of sales taxes, use taxes, income taxes, franchise taxes,
withholding taxes and/or petroleum taxes, as the case may be. The above-named taxpayer hereby waives the confidentiality
provisions of Miss. Code Ann. Sections 27-3-73, 27-7-1, et. seq., 27-13-1, et. seq., 27-55-1, et. seq. and 27-67-1 et. seq., as
follows:
1. Bonded Principal authorizes the Mississippi Department of Revenue (“MDOR”) and its employees to notify
the referenced Surety of any unpaid tax assessment(s) the MDOR may make against the bonded principal
for unpaid tax liabilities as a result of an audit.
2. The disclosure(s) made pursuant to this waiver are being provided as a voluntary accommodation to the
Surety and the MDOR is under no legal obligation to make said disclosure. The express purpose of the
disclosure is to notify a Surety of a possible liability it may be obligated to pay under the terms of the
referenced bond and in an effort to effect the collection on said assessment(s). The notification described
by Section 1 shall be made promptly after the assessment is made and within the time necessary for the
Bonded Principal to file an appeal.
3. The assessment is not a finally determined liability and may be subject to appeal and/or adjustment.
4. This waiver does not create an automatic right of representation of the bonded principal by the Surety.
However, the Surety may participate in the administrative appeal process with the express consent of the
bonded principal.
5. Neither the existence and/or substance of this waiver nor the failure of the MDOR to make a disclosure
pursuant to this waiver prohibits the MDOR from exercising its rights against the Surety pursuant to Miss.
Code Ann. §27-65-57.
6. The waiver and authorization to release confidential taxpayer information shall be effective until the MDOR
receives written notification from the bonded principal that this waiver and authorization to release
confidential information is rescinded.
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