100.55(1)(i)3.
3. The information furnished to the 3rd party contains, with respect to the extension of credit for which the consumer has applied under
subd. 1., any identification of the amount of credit for which the consumer has applied or any other information that is related to the terms and conditions of credit for which the consumer has applied and that is not generally available to the public.
100.55(1)(i)4.
4. The consumer has not authorized the consumer reporting agency or personal financial data provider to provide the information to 3rd parties and has not initiated any credit transaction with the 3rd party.
100.55(1)(i)5.
5. The 3rd party to whom the information is furnished has not extended credit to the consumer on which an unpaid balance remains.
100.55(1)(j)
(j) "Solicit" means the initiation of a communication to a consumer for the purpose of encouraging the consumer to purchase property, goods, or services or apply for an extension of credit. "Solicit" does not include communications initiated by the consumer or directed to the general public.
100.55(2)(a)(a) If any trigger lead is not a prescreened consumer report, no person may furnish the trigger lead to a nonaffiliated 3rd party unless the person reasonably believes that the 3rd party will not use the trigger lead to solicit any consumer identified in the trigger lead.
100.55(2)(b)
(b) Any person that furnishes a trigger lead described in
par. (a) to a nonaffiliated 3rd party shall establish and maintain procedures to reasonably ensure that the trigger lead will not be used to solicit any consumer identified in the trigger lead. These procedures shall include requiring any person that obtains a trigger lead described in
par. (a) to identify the user of the trigger lead and to certify, in a manner similar to that required under
15 USC 1681e (a), the purpose for which the trigger lead is obtained and that the person will not use the trigger lead to solicit any consumer identified in the trigger lead.
100.55(2)(c)
(c) No person that obtains a trigger lead described in
par. (a) may use the trigger lead to solicit any consumer identified in the trigger lead.
100.55(3)(a)(a) If any trigger lead is a prescreened consumer report, a person that obtains a trigger lead and uses the trigger lead to solicit any consumer identified in the trigger lead may not utilize unfair or deceptive practices in soliciting the consumer.
100.55(3)(b)
(b) For purposes of this subsection, unfair or deceptive practices include all of the following:
100.55(3)(b)1.
1. Failure to state in the initial phase of the solicitation that the person soliciting is not the lender, and is not affiliated with the lender, to which the consumer has applied for an extension of credit.
100.55(3)(b)3.
3. Knowingly or negligently utilizing information regarding consumers who have made an election under
15 USC 1681b (e) to be excluded from prescreened consumer reports, who have registered their telephone numbers on the national do-not-call registry as provided in
47 CFR 64.1200, or who are listed in the nonsolicitation directory under
s. 100.52 (2).
100.55(3)(b)4.
4. Soliciting consumers with offers of certain rates, terms, and costs, with intent to subsequently raise the rates or change the terms to the consumers' detriment.
100.55(3)(b)5.
5. Making false or misleading statements in connection with a credit transaction that is not initiated by the consumer.
100.55(4)(a)(a) Any person who violates
sub. (2) or
(3) may be required to forfeit not less than $100 nor more than $1,000 for each violation.
100.55(4)(b)
(b) The department shall investigate violations of this section. The department or the department of justice, after consulting with the department, or any district attorney, upon informing the department, may on behalf of the state:
100.55(4)(b)1.
1. Bring an action for temporary or permanent injunctive or other relief for any violation of this section. In such an action for injunctive relief, irreparable harm is presumed. The court may, upon entry of final judgment, award restitution when appropriate to any person suffering loss because of a violation of this section if proof of such loss is submitted to the satisfaction of the court.
100.55(4)(b)2.
2. Bring an action in any court of competent jurisdiction for the penalties authorized under
par. (a).
100.55(4)(c)
(c) In addition to any other remedies, any person aggrieved by a violation of
sub. (2) or
(3) may bring a civil action for damages. In such an action, any person who violates
sub. (2) or
(3) shall be liable for twice the amount of actual damages caused by the violation or $500, whichever is greater, and, notwithstanding
s. 814.04 (1), the costs of the action, including reasonable attorney fees. In such an action, the court may also award any equitable relief that the court determines is appropriate.
100.55 History
History: 2007 a. 76.
100.57
100.57
Tax preparers; privacy of client information. 100.57(1)(a)
(a) "Client" means a person whose tax return is prepared by a tax preparer.
100.57(1)(b)
(b) "Tax preparer" means a person who, in exchange for compensation or expectation of compensation, prepares an income tax return of another person, but does not include any of the following:
100.57(1)(b)2.
2. An individual who is licensed to practice law in this state.
100.57(1)(b)3.
3. An individual who is employed by a corporate trustee, bank, or trust company and who is authorized to provide fiduciary services under state or federal law.
100.57(2)
(2) A tax preparer or entity that employs tax preparers may not disclose to another person information obtained in the course of preparing a client's tax return, unless all of the following apply:
100.57(2)(a)
(a) The tax preparer or entity provides to the client a separate document that identifies all of the following:
100.57(2)(a)1.
1. The persons to whom the tax preparer or entity intends to disclose the information.
100.57(2)(a)2.
2. The specific information that the tax preparer or entity intends to disclose.
100.57(2)(b)
(b) The document provided under
par. (a) informs the client that the client may at any time revoke consent to the disclosure of information obtained in the course of preparing the client's tax return for a tax year by giving notice to the tax preparer or entity that prepared the client's tax return for the tax year.
100.57(2)(c)
(c) The client signs the document provided by the tax preparer or entity under
par. (a).
100.57(2)(d)
(d) Within 30 days after the date on which the tax preparer or entity completes work on the client's tax return or the date on which the client signs the document provided by the tax preparer or entity under
par. (a), whichever occurs first, the tax preparer or entity provides to the client a copy of the document signed by the client.
100.57(3)
(3) Subsection (2) does not apply to the disclosure of information to any of the following:
100.57(3)(a)
(a) A federal, state, or local governmental entity that is authorized to collect a tax.
100.57(3)(b)
(b) A federal, state, or local law enforcement agency.
100.57(4)
(4) A document provided by a tax preparer or entity under
sub. (2) (a) shall remain valid for one year from the date on which it is signed by a client or until the client revokes consent to the disclosure of information obtained in the course of preparing the client's tax return, whichever occurs first.
100.57(5)
(5) A tax preparer or entity shall retain a copy of the document provided to a client under
sub. (2) (a) for as long as the tax preparer or entity retains the client's tax records for the tax year for which the client has consented to disclosure under
sub. (2).
100.57(6)(a)(a) Any person suffering pecuniary loss because of a violation of this section may commence an action to recover the pecuniary loss. If the person prevails, the person shall recover twice the amount of the pecuniary loss, or $200 for each violation, whichever is greater, together with costs, including reasonable attorney fees, notwithstanding
s. 814.04 (1).
100.57(6)(b)
(b) The department may commence an action in the name of the state to restrain by temporary or permanent injunction a violation of this section. Before entry of final judgment, the court may make any necessary orders to restore to a person any pecuniary loss suffered by the person because of the violation.
100.57(6)(c)
(c) The department or a district attorney may commence an action in the name of the state to recover a forfeiture to the state of not less than $100 nor more than $10,000 for each violation of this section.
100.57 Note
NOTE: This section was created as s. 100.55 by
2007 Wis. Act 176 and renumbered by the legislative reference bureau under s. 13.92 (1) (bm) 2.
100.57 History
History: 2007 a. 176; s. 13.92 (1) (bm) 2.
