71.78(4)(f)(f) Any person examining a return or claim pursuant to a court order duly obtained upon a showing to the court that the information contained in the return or claim is relevant to a pending court action or pursuant to a subpoena signed by a judge of a court of record ordering the department’s custodian of returns or claims to produce a return or claim in open court in a court action pending before the judge.
71.78(4)(g)(g) Employees of this state, to the extent that the department of revenue deems the examination necessary for the employees to perform their duties under contracts or agreements between the department and any other department, division, bureau, board or commission of this state relating to the administration of tax laws or child and spousal support enforcement under s. 49.22.
71.78(4)(h)(h)
71.78(4)(h)1.1. A member of the board of arbitration established under s. 71.10 (7) or a consultant under joint contract with the states of Minnesota and Wisconsin for the purpose of determining the reciprocity loss to which either state is entitled.
71.78(4)(h)2.2. A member of the board of arbitration established under s. 71.10 (7e) or a consultant under joint contract with the states of Illinois and Wisconsin for the purpose of determining the reciprocity loss to which either state is entitled.
71.78(4)(j)(j) Employees of the legislative fiscal bureau to the extent that the department of revenue deems the examination necessary for those employees to perform their duties under contracts or agreements between the department and the bureau relating to the review and analysis of tax policy and the analysis of state revenue collections.
71.78(4)(k)(k) The spouse or former spouse of the person who filed the return or claim if the spouse or former spouse may be liable, or the property of the spouse or former spouse is subject to collection, for the delinquency, or the department has issued an assessment or denial of a claim to the spouse or former spouse regarding the return or claim.
71.78(4)(L)(L) The administrator of the lottery division in the department for the purpose of withholding lottery winnings under s. 565.30 (5).
71.78(4)(m)(m) The chief executive officer of the Wisconsin Economic Development Corporation and employees of the corporation to the extent necessary to administer the tax benefit programs under ch. 238, including review of tax benefit applications, compliance with tax benefit certifications, and confirming the amount of tax benefits used for purposes of revoking tax benefits.
71.78(4)(n)(n) The state public defender and the department of administration for the purpose of collecting payment ordered under s. 48.275 (2), 757.66, 973.06 (1) (e) or 977.076 (1).
71.78(4)(o)(o) A licensing department or the supreme court, if the supreme court agrees, for the purpose of denial, nonrenewal, discontinuation and revocation of a license based on tax delinquency under s. 73.0301.
71.78(4)(p)(p) The secretary of revenue and employees of that department for the purpose of calculating the penalty under s. 71.83 (1) (d).
71.78(4)(q)(q) Employees of the department of corrections involved in the administration of the sex offender registry under s. 301.45, for the purpose of verifying information provided by a person required to register as a sex offender.
71.78(4)(r)(r) The secretary of revenue and employees of that department for the purpose of preparing and maintaining the list of persons with unpaid tax obligations as described in s. 73.03 (62) so that the list of such persons is available for public inspection.
71.78(4)(s)(s) The state auditor and the employees of the legislative audit bureau to the extent necessary for the bureau to carry out its duties under s. 13.94.
71.78(4)(t)(t) For purposes of obtaining the outstanding liability secured by a tax warrant, any person, or authorized agent of any person, who provides satisfactory evidence to the department, as determined by the department, that the person has a material interest, or intends to obtain a material interest, in a property that is subject to a tax warrant filed by the department under s. 71.91 (5).
71.78(4)(u)(u) The department of safety and professional services for the purpose of reducing an initial credential fee under s. 440.052.
71.78(4)(v)(v) A federal grand jury or grand jury of this state, upon receipt by the department of a grand jury subpoena.
71.78(4m)(4m)Disclosure of certain dates to spouses and former spouses. The department may disclose to the spouse or former spouse of the person who filed a return or claim specified under sub. (1) whether an extension for filing the return or claim was obtained, the extended due date for filing the return or claim and the date on which the return or claim was filed with the department.
71.78(5)(5)Agreement with department. Copies of returns and claims specified in sub. (1) and related schedules, exhibits, writings or audit reports shall not be furnished to the persons listed under sub. (4), except persons under sub. (4) (e), (k), (m), (n), (o), (q), and (v) or under an agreement between the department of revenue and another agency of government.
71.78(6)(6)Restriction on use of information. The use of information obtained under sub. (4) or (5) is restricted to the discharge of duties imposed upon the persons by law or by the duties of their office or by order of a court as provided under sub. (4) (f) or (v).
71.78(7)(7)Charge for costs. The department of revenue may charge for the reasonable cost of divulging information under this section.
71.78(8)(8)District attorneys. District attorneys may examine tax and claim information of persons on file with the department of revenue as follows:
71.78(8)(a)(a) Such information may be examined for use in preparation for any judicial proceeding or any investigation which may result in a judicial proceeding involving any of the taxes or tax credits specified in sub. (1) if:
71.78(8)(a)1.1. The taxpayer is or may be a party to such proceeding;
71.78(8)(a)2.2. The treatment of an item reflected in such information is or may be related to the resolution of an issue in the proceeding or investigation; or
71.78(8)(a)3.3. The information relates or may relate to a transactional relationship between the taxpayer or credit claimant and a person who is or may be a party to the proceeding which affects or may affect the resolution of an issue in such proceeding or investigation.
71.78(8)(b)(b) When the department of revenue allows examination of information under par. (a):
71.78(8)(b)1.1. If the department has referred the case to a district attorney, the department may make disclosure on its own motion.