Information Practices Act of 1977 (IPA)

General Requirements

The Information Practices Act of 1977 (IPA), Civil Code §1798 et seq. became effective July 1, 1978. In this department, the IPA applies to the records of PIT taxpayers, HRA claimants, and employees.

The Act requires state agencies to:

  1. Maintain only personal information that is relevant and necessary to accomplish the agency's purpose as required by law.
  2. Collect personal information directly from the individual who is the subject matter of the information, to the greatest extent practicable.
  3. Maintain the source(s) of the information, unless the source is the data subject or the individual has received a copy of the source document.
  4. Provide individuals with access to records pertaining to themselves, unless such records are exempt from disclosure under the IPA.
  5. Provide notice that includes the below items when collecting personal information directly from the individual:
    • the name of the agency and division that is requesting the information; the title, business address and phone number of the agency official responsible for maintaining the information;
    • the legal authority that allows the maintenance of the information;
    • whether submission of information is mandatory or voluntary;
    • the consequences of not providing the requested information;
    • the principal purpose within the agency for which the information is to be used;
    • any knowledge of foreseeable disclosures that may be made of the information;
    • the individual's right of access to records containing personal information that are maintained by the agency.
  6. Maintain accurate, relevant, complete and timely files; and to ensure that information is not destroyed to avoid compliance with the IPA.
  7. Ensure that contractors, who operate or maintain records containing personal information, apply the requirements of this chapter.
  8. Establish rules of conduct for persons involved in the design, development, operation, disclosure, or maintenance of records containing personal confidential information.
  9. Establish appropriate and reasonable safeguards to ensure compliance with the provisions of the IPA and designate an employee responsible for that compliance.
  10. Notify residents whose personal information may have been breached in the most expedient time possible and without delay. Effective July 1, 2003 Civil Code sections 1798.29 and 1798.82 provide for disclosure to California residents of any security breach, or unauthorized acquisition of unencrypted computerized data, that compromises the security, confidentiality, or integrity of personal information. The types of data include name (first or initial and last name) plus one of the following: social security number, California drivers license number or financial account number, credit or debit card number (along with PIN or other access code).

Amendment or Correction of Records

Revenue and Taxation Code section 19570 provides that certain sections of the IPA (Civil Code sections 1798.35, 1798.36 and 1798.37, and Article 9 commencing with Civil Code section 1798.45) pertaining to amendment or correction of records shall not apply, directly or indirectly, to the determination of liability for taxes, penalties, interest, fines, forfeiture or other impositions under the tax laws.

Federal Privacy Act

Social Security Number Notification Requirements

When a state agency requests an individual's social security number (SSN), the Federal Privacy Act of 1974 (Public Law 93-579) requires the state agency to inform the individual of the following:

  1. Whether submission of the SSN is mandatory or voluntary;
  2. The legal authority that allows the agency to request the SSN;
  3. The purpose within the agency for which the SSN is to be used.

Responsibility

Statewide

Each state agency has responsibility for the implementation of the IPA, monitoring compliance therewith, and providing guidance as needed.

Franchise Tax Board

The departmental Disclosure Officer is responsible for assuring compliance with the IPA, maintenance of related procedures, and coordinating exchanges of information with the IRS and other governmental agencies.

Exemptions from Access

The IPA provides that certain files and material are exempt from access, including but not limited to the following:

  1. Specified information compiled for identifying individual criminal offenders and alleged offenders, for the purpose of a criminal investigation.
  2. Information contained in any record that could identify an individual and that is compiled at any stage of the process of enforcement of the criminal laws.
  3. Information maintained for the purpose of an investigation of an individual's fitness for licensure or public employment, or of a grievance or complaint, or a suspected civil offense, so long as the information is withheld only so as not to compromise the investigation, or a related investigation.
  4. Information relating to certain types of testing or examination that would compromise the objectivity of the process.
  5. Information of a medical or psychiatric nature, the disclosure of which, in the opinion of the agency, would be detrimental to the individual.
  6. Information relating to the settlement of claims for work-related illnesses or injuries that is maintained exclusively by the State Compensation Insurance Fund.
  7. Information that is required by law to be withheld from the individual to whom it pertains.

Information That Will Not Be Disclosed

Certain information will not be disclosed, such as:

  1. Personal information relating to another individual, the disclosure of which would violate the person's privacy.
  2. Any confidential information that may be contained in a record containing personal information.
  3. Audit selection criteria and proprietary information such as money write-offs and procedures to access/modify records within Franchise Tax Board systems.

How to Request Records

Submit your request for public records to our Disclosure Office by email, fax, mail :

FTBDisclosureOffice@ftb.ca.gov
Fax
916-845-4849
Mail
Franchise Tax Board
Disclosure Office, MS A-181
PO Box 1468
Sacramento, CA 95812-1468

You may also view much of your confidential tax information through your MyFTB account.

Please make sure your request contains the following information:

  • Your Name
  • Your Social Security Number (SSN) or FTB Identification Number (FTB ID)
  • Your mailing address
  • A description of the records in your request, including the specific tax year(s)
  • Signature

What to Expect

Generally, within 30 days, we’ll determine whether we have the information you requested and if we can disclose it to you.

We may charge 10 cents per page whether we provide paper or electronic copies. Please review the Duplication Fees webpage for more information.

You may also request to view public records in person. Contact us to schedule an appointment, so that we can prepare the records for you.