Attorney General Opinion No.

John D. LaFaver, Secretary Kansas Department of Revenue 915 S.W. Harrison Street Topeka, Kansas 66612-1588

Dear Secretary LaFaver:

You request our opinion regarding the authority of the Post Auditor to request, and the Department of Revenue to disclose, state income tax returns and return information. You explain that the Post Auditor's request was made pursuant to K.S.A. 1996 Supp. 79-3234. You are concerned that the exception from confidentiality cited by the Post Auditor does not apply under the circumstances because the audit for which the records are requested is not of the Department of…