House Study Bill 277 



                                       HOUSE FILE       
                                       BY  (PROPOSED COMMITTEE ON
                                            WAYS AND MEANS BILL BY
                                            CHAIRPERSON SHOMSHOR)


    Passed House,  Date               Passed Senate, Date             
    Vote:  Ayes        Nays           Vote:  Ayes        Nays         
                 Approved                            

                                      A BILL FOR

  1 An Act allowing the department of revenue to subpoena certain
  2    customer records of individuals owing taxes, penalties, or
  3    interest.
  4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
  5 TLSB 2511HC 83
  6 tw/mg:sc/8

PAG LIN



  1  1    Section 1.  Section 421.17, Code 2009, is amended by adding
  1  2 the following new subsection:
  1  3    NEW SUBSECTION.  31.  a.  Notwithstanding any provisions of
  1  4 law making such information confidential, to subpoena certain
  1  5 records held by public utilities, cable or other television
  1  6 companies, cellular telephone companies, and internet service
  1  7 providers with respect to an individual who owes taxes,
  1  8 penalties, or interest imposed by the state and administered
  1  9 by the department.
  1 10    b.  The records the department may subpoena include but are
  1 11 not limited to the name and address of the individual and the
  1 12 name and address of the employer of the individual, as such
  1 13 information appears in customer records, and the cellular
  1 14 telephone number of the individual appearing in the customer
  1 15 records of a cellular telephone company.
  1 16    c.  If the records are maintained in automated systems or
  1 17 databases, the department shall be provided access to the
  1 18 automated systems or databases.
  1 19    d.  The burden of showing reasonable cause to believe that
  1 20 the documents or records sought by the subpoena are necessary
  1 21 to assist the department under this subsection shall be upon
  1 22 the director.
  1 23                           EXPLANATION
  1 24    This bill allows the department of revenue to subpoena
  1 25 certain records held by public utilities, cable or other
  1 26 television companies, cellular telephone companies, and
  1 27 internet service providers.  The records that may be
  1 28 subpoenaed pertain to individuals who owe taxes, penalties, or
  1 29 interest to the department.
  1 30    The records the department may subpoena include the name
  1 31 and address of the individual and the name and address of the
  1 32 individual's employer, as that information appears in customer
  1 33 records, and the cellular telephone number of the individual
  1 34 appearing in the customer records of a cellular telephone
  1 35 company.
  2  1    The director has the burden of showing reasonable cause to
  2  2 subpoena the records.
  2  3 LSB 2511HC 83
  2  4 tw/mg:sc/8