Russell Seelig v. Department of Revenue (SPR 20180650)

The Commonwealth of Massachusetts William Francis Galvin, Secretary of the Commonwealth Public Records Division Rebecca S. Murray Supervisor of Records May 21, 2018 SPR18/650 Roger Randall, Esq. Department of Revenue 100 Cambridge Street, 7th Floor Boston, MA 02114-2582 Dear Attorney Randall: I have received the petition of Russell Seelig appealing the response of the Department of Revenue (Department or DOR) to a request for public records. G. L. c. 66, § 1O A; see also 950 C.M.R. 32.08(1). Specifically, Mr. Seelig requested, "[a]ll documents created in the past 12 months related to the DOR 's position on the enactment of penalties against those investment property owners who do not respond to Information Request 38D's sent out by local assessors, such as, but not limited to, department notes, letter and e-mails." Previous appeal In a response dated April 11, 2018, the Department indicated that it "objects" to Mr. Seelig's request for "so-called 38D's." The Department then writes that these records are "Form of List personal-property returns under chapter 59, section 29 and 32. Those items, if they exist, are not public records." In a supplemental response dated May 8, 2018, the Department confirmed that they do not have records responsive to Mr. Seelig's request. Specifically, in the response you state, "I inquired internally. The Department of Revenue does not have any such documents." This request was the subject of a previous appeal. See SPRl 8/635 Determination of the Supervisor of Records. In light of the Department's April 11th and May 3th responses, I determined that the Department is under no obligation to create records in response to Mr. Seelig's request. Current appeal In an email dated May 4, 2018, Mr. Seelig expressed to this office that Attorney Randall is referring to information he is not seeking. In his May 4th email he writes Attorney Randall, "refers to information request 38Ds and indicates that I am seeking a Form-of List personal One Ashburton Place, Room 1719, Boston, Massachusetts 02108 • (617) 727-2832• Fax: (617) 727-5914 sec.state.ma.us/pre• pre@sec.state.ma.us

Roger Randall, Esq. SPR18/650 Page 2 May 21, 2018 property returns. However, such is not the case." Mr. Seelig then states he is "seeking correspondence or other forms of documents between and within the DOR and Board of Assessors regarding the DO R's Position about the enactment of penalties spelled out in MGL Ch. 59, Sec 38D against non-responders to the assessors Information Request." Conclusion Upon review of this matter it appears the issues raised in this appeal are similar to those addressed in SPR18/635. See SPR18/635 Determination of the Supervisor of Records (May 10, 2018). In my May 10th Determination, I closed SPR18/635 with that understanding that there are no records responsive to Mr. Seelig's request; therefore, the Department is under no obligation to create records in response to Mr. Seelig's request. In light of the similarities between SPR18/635 and the present appeal, my May 1o th Determination will serve as the Determination for SPRl 8/650 as well. Sincerely, Rebecca S. Murray Supervisor of Records cc: Russell Seelig