T1426 Attachment 3 M1010 Employee Cert 09-09-23.pdf
PDF 125 KB Posted
- Attached to
- Contract RFP/SC-SBE NJ|23-PROS1-109522
- Contract number
- 23-PROS1-109522
- Issued by
- New Jersey
About this file
This is an Employee Certification and Agreement form issued by the State of New Jersey, Department of the Treasury, requiring employees and authorized personnel to acknowledge their understanding of and compliance with confidentiality provisions governing access to tax records and files. The document establishes binding obligations under the State Tax Uniform Procedure Law (N.J.S.A. 54:50-8), the Internal Revenue Code (26 U.S.C. §§6103, 7213), and the Taxpayer Browsing Protection Act (26 U.S.C. §§7213, 7431).
The agreement prohibits the unlawful divulgence, disclosure, or personal use of information obtained from Division of Taxation records and files. Violations of New Jersey law are punishable by imprisonment up to 18 months and fines up to $7,500, while violations of Federal law carry penalties of up to five years imprisonment and fines up to $5,000. "Browsing"—accessing tax information for reasons unrelated to official duties—constitutes a disorderly persons offense punishable by up to one year imprisonment and fines up to $1,000. The Department of the Treasury maintains the capability to audit all employee account access and conducts random reviews. Violations are subject to disciplinary action, including removal from employment. The obligation to comply with these confidentiality provisions remains binding even after employment termination. Employees must sign and date the form to certify their acknowledgment and agreement to adhere to all stated provisions.
View the file
Other files
Show all 12
On GovTribe
Work with this file
- Download the original file
- Contacts named in this file
- Similar government files
- Ask GovTribe AI about this file
Text version
STATE OF NEW JERSEY
DEPARTMENT OF THE TREASURY
EMPLOYEE CERTIFICATION AND AGREEMENT TO ADHERE TO THE CONFIDENTIALITY
PROVISIONS OF THE STATE TAX UNIFORM PROCEDURE LAW, THE INTERNAL REVENUE CODE, AND
THE POLICIES OF THE VARIOUS DIVISIONS OF THE DEPARTMENT OF THE TREASURY RELATING TO
ACCESS TO TAX RECORDS AND FILES
1. The State Tax Uniform Procedure Law makes it unlawful and a crime for any employee or former employee of the Department of the Treasury to divulge, disclose, or use for personal advantage any information obtained from Division of Taxation records and files concerning tax administration. N.J.S.A. 54:50-8. These confidentiality provisions also apply to any other person not an employee or former employee who has gained access to information from the Division of Taxation records and files. N.J.S.A. 54:50-8 and N.J.S.A. 54:50-9.
2. The Internal Revenue Code makes it a crime to willfully disclose any return or return information. 26
U.S.C. §§6103, 7213.
3. The Taxpayer Browsing Protection Act makes it unlawful and a crime for any person to review Federal tax information except in connection with official duties, and creates a civil cause of action for money damages against any such person. 26 U.S.C. §§7213, 7431.
4. A violation of New Jersey law (54:50-8) is punishable by a prison term of not more than 18 months and a fine not to exceed $7,500. A violation of Federal law (7213) is punishable by a prison term of not more than five years and a fine not to exceed $5,000.
5. “Browsing” - accessing any tax information, by computer or otherwise, for any reason other than a reason necessitated by an employee’s official duties - is a disorderly persons offense (N.J.S.A. 54:50-
8b) and also is strictly forbidden by Standard Operating Procedures of the Divisions of Taxation and
Revenue. A disorderly persons offense is punishable by imprisonment for not more than one year and a fine of not more than $1,000.
6. The Department of the Treasury has the capability to determine not only all accounts that an employee has accessed, but also all employees who have accessed a particular tax record. Random reviews using this capability are conducted from time to time.
7. Violations of law or policy in connection with these confidentiality provisions also are subject to disciplinary charges against any violator, up to and including removal from employment.
I have read the above and acknowledge that I am bound by these provisions, even when I am no longer employed by the Department of the Treasury. I understand the Federal and State confidentiality requirements relating to tax information, and understand that violation of these requirements is punishable by law and could lead to my removal from employment. I agree to adhere to all of the above. I certify that these statements are true and am aware that if any are willfully false, I may be subject to punishment.
Name (Print)
Social Security Number
Division and Branch or Section/Relationship to the Department of the Treasury
M-1010 3-00, R-9
Payroll/Unit Number
Signature Date
File details come from the government source that posted it. Updated .