LRB-4564/1
JS:jlg:ijs
1997 - 1998 LEGISLATURE
March 5, 1998 - Introduced by Representatives Sykora, F. Lasee, Spillner,
Schafer, Porter, Ainsworth, Musser and Green, cosponsored by Senator A.
Lasee. Referred to Committee on Government Operations.
AB881,1,2
1An Act to create 73.033 of the statutes;
relating to: prohibiting browsing of
2taxpayer information and providing a penalty.
Analysis by the Legislative Reference Bureau
This bill prohibits employes of the department of revenue from inspecting
income tax and franchise tax returns and claims for credit except in the performance
of their duties. An employe who violates that prohibition may be fined not more than
$10,000 or imprisoned for not more than 9 months or both and is subject to dismissal.
The bill requires the secretary of revenue to notify each taxpayer whose return or
claim for credit has been inspected if an employe is charged with the crime that this
bill creates. A person so notified has a private claim of action against the employe.
For further information see the state fiscal estimate, which will be printed as
an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB881, s. 1
3Section
1. 73.033 of the statutes is created to read:
AB881,2,2
473.033 Browsing prohibited. (1) No employe of the department of revenue
5may inspect a return or claim that is filed under this chapter unless that employe
6does so in performing the duties of his or her position. A person who violates this
1subsection may be fined not more than $10,000 or imprisoned for not more than 9
2months or both. Violation of this subsection is grounds for dismissal.
AB881,2,5
3(2) If any person is charged with a violation of sub. (1), the secretary of revenue
4shall notify each taxpayer whose return or claim was improperly inspected by that
5person.
AB881,2,7
6(3) Any person who is notified under sub. (2) may bring an action for damages
7in regard to the inspection.
