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2021 Op. Haw. Att'y Gen. 1 (2020-2021)

handle is hein.sag/saghi0098 and id is 1 raw text is: STATE OF HAWAII
OFFICE OF INFORMATION PRACTICES
NO. 1 CAPITOL DISTRICT BUILDING
250 SOUTH HOTEL STREET, SUITE 107
HONOLULU, HAWA'i 96813
Telephone: (808) 586-1400 FAX: (808) 586-1412
E-MAIL: oip@hawaii.gov
www.oiphawaiipoov

CHERYL KAKAZU PARK
DMECTOR

OPINION

Requester:
Agency:
Date:
Subject:

Jason Braswell
Department of Taxation
August 26, 2020
Closing Agreements (U APPEAL 17-44)

REQUEST FOR OPINION

Requester seeks a decision as to whether the Department of Taxation (TAX)
properly denied his request for copies of two closing agreements under the UIPA.
Unless otherwise indicated, this decision is based solely upon the facts
presented in Requester's appeal with exhibits dated February 24, 2017; OIP's
letters to TAX dated April 28 (with enclosure) and July 6, 2017; TAX's letter to OIP
dated March 8, 2017 (received on May 1, 2017); a letter from TAX to OIP with
enclosure dated October 17, 2017; a letter from OIP to TAX and Requester dated
May 22, 2020; and a letter to OIP from TAX dated July 22, 2020.
QUESTION PRESENTED
Whether TAX closing agreements are public under the UIPA.
BRIEF ANSWER
No. Closing agreements are protected from disclosure by several
confidentiality statutes in Title 14, HRS, titled Taxation (Title 14), namely, sections
237-34(b), 235-116, 237D-13, and 238-13, HRS. In accordance with section 92F-13(4),

OIP Op. Ltr. No. F21-01

DAVID Y. IGE
GOVERNOR

The Office of Information Practices (OIP) is authorized to issue decisions under
the Uniform Information Practices Act (Modified), chapter 92F, Hawaii Revised
Statutes (HRS) (the UIPA) pursuant to section 92F-42, HRS, and chapter 2-73,
Hawaii Administrative Rules (HAR).

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