Records Requests - Third Party (Gen-93 not required)

Third Party Requester

Taxpayer Information Authorization For Taxpayer Records -

Form GEN-93 Not Required

(The requester must identify the applicable provisions in N.C. General Statute 105-259(b).)

This type of request is used when someone, besides the taxpayer, submits a request for taxpayer records without having the need to obtain permission from the taxpayer to have his/her tax records released to the requestor. What is required, by the NC Department of Revenue, is for the requester to identify what specific provision(s) of N.C. General Statute 105-259(b) is applicable to their request and permits the department authorization to disclose the taxpayer's records. If the requester cites a provision of N.C. General Statute 105-259(b) that is not applicable to their request, the records request will be denied.

Requestor submits original:

Cover letter stating the provision of General Statute 105-259(b) that the requester believes authorizes the NC Department of Revenue to release taxpayer's information to the requester. The request will be denied, unless the specific provision of GS 105-259(b) is stated by the requester. If citation provided is not applicable to the request, the taxpayer's records will only be released by court order. The letter signed by requester provides the following information about the taxpayer:

  • Taxpayer's identification number (Social Security Number or FID Number)
  • Taxpayer's name as appears on tax return
  • Taxpayer's address
  • Types of tax records requested
  • Tax period(s) requested