As a public body, the Arizona Department of Revenue ("ADOR") is required by law to maintain records and make them available to the public upon request.(A.R.S. §§ 39-121 through 39-128)
Various confidentiality laws and privileges apply to ADOR records.
Confidential information (defined in A.R.S. § 42-2001) includes tax returns and return information. It also includes information about the identity of a taxpayer (name and address) and whether a taxpayer has filed a return, is subject to audit or collection actions, and the amount or source of income or liabilities.
Confidential information may not be disclosed (per A.R.S. § 42-2002), except as provided by law (A.R.S. § 42-2003).
If you request a copy of someone else’s tax records, you must also provide proper written authorization with your request, such as: