# Ptak v. State of Maine > Superior Court of Maine · November 27, 2007 URL: https://www.frixlaw.com/law-library/cases/10808778 ## Case - **Court:** Superior Court of Maine - **Decided:** November 27, 2007 - **Precedential status:** Unpublished - **Opinion:** Opinion - **Judges:** Nancy Mills - **Cited by:** 0 later opinions in the Frix Law Library ## Citator (automated) - No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases. - Full citator and citing cases: https://www.frixlaw.com/law-library/cases/10808778 ## Opinion text STATE OF MAINE SUPERIOR COURT KENNEBEC, ss. CIVIL ACTION Docket No. AP-07r47 I ~ , ... ;1/;v1- K'E/f/- jl/d ~/dt707 LISA T. PTAK, f ( Appellant v. DECISION AND ORDER STATE OF MAINE and BUREAU DONALD l Gil r.,,.,,.,~.-.,,",: OF MAINE REVENUE SERVICES, LAWIY, ,,' Appellees JAN 2 4 2008 On July 3, 2007 appellant requested that Maine Revenue Services (MRS), pursuant to Maine's Freedom of Access Act (FOAA), disclose two types of documents related to calendar year 2007. (Joint Stip. «£: 3; Ex. 1); 1 M.R.S.A. § 401, et seq. Appellant requested disclosure of (1) all annual, detailed computerized audit plans for calendar year 2007 prepared by individual revenue agents at the request of management (Audit Plans); and (2) all calendar year 2007 audit notification letters sent by revenue agents (Audit Letters). (Joint Stip. «£: 3,)1 Audit Letters document MRS's decisions to commence an audit of a taxpayer, which almost always occurs after MRS has "received, reviewed and/or discussed various information related to a taxpayer, including state and federal tax returns, and/ or other information provided to MRS pursuant to Title 36." (Joint Stip. «£: 10.) Audit letters reveal "the name and address of the taxpayer subject to impending Audit, who will perform the Audit, the type of taxes covered by the Audit, and the period under the Audit. Audit Letters "may also indicate when the Audit will occur, or 1 No Audit Plans were requested by MRS management or prepared by MRS field auditors or any other MRS employees in 2007. The appellant no longer seeks Audit Plans. (Joint Stip. ine & Bureau of Revenue Service, Plaintiff's Attorney Defendant's Attorney Sigmund D. Schutz, Esq. Scott W. Boak, AAG Jonathan S. Piper, Esq. 6 State House Station One City Center Augusta Maine 04333-0006 P.O. Box 9546 Portland, Maine 04112-9546 Date of Entry 7/18/07 Complaint/Appeal from Unlawful Denial of Access to Public Records Under the Freedom of Access Act, filed. s/Schutz, Esq. Motion for Scheduling Order on Appeal from Denial of Access to Public Records, filed. s/Schutz, Esq. Proposed Scheduling Order, filed. Request for Hearing, filed. s/Schutz, Esq. 8/6/07 Letter entering appearance, ifled. a/Boak, AAG Service' made by' cert)i.fied:mad.l on 7/30/07 upon Maine Revenue Services Service made by certified mail on 7/30/07 upon Atty. General Letter requesting a telephonic conference, filed. s/Schutz, Esq. Proposed Order, filed. 8/8/07 Copy of letter from Atty. Schutz to counsel concerning Motion For Scheduling Order. s/Schutz, Esq. Filed 8/3/07. 8/9/07 Letter entering appearance, filed. s/Boak, AAG (8/3/07) 8/13/07 Letter opposing proposed Scheduling Order, filed 8/6/07. s/Boak, AAG 8/14/07 8/9/2007: Scheduling Order parties shall submit to the court a stipulated record not later than Wednesday August 24,2007.s/ Judge Studstrip Copies mailed to all parties 8/15/07 Letter requesting telephonic scheduling conference, proposed Scheduling Order, filed. s/Schutz, Esq. 8/17/07 Letter objecting to Petitioner's second revised Scheduling Order, filed 8/16/07. s/Boak, AAG 8/22/07 8/20/07 Hearing/Confernecer Record Held by telephone Status Conference Court findng or rulings: The entry will be Counsel will attempt further efforts to develope a stipulated record for appeal purposes. Evidentiary hearing does not appear to be necessary s/ Studstrup 8/22/07 Copies mailed to parties Date of Entry Docket No. 8/24/07 Proposed Order, filed. 8/28/07 8/27/07: ORDER: The deadline contained n paragraph 4 of the court's Scheduling Order dated August 9, 2007,which relates t the filing of a stipulated record by the parties, is extended up through and including August 31,2007: and All other prot ion of the Scheduling Order remain in effect. s/Studstrup 8/28/07 Copies mailed to parties 9/7/07 Joint Stipulations, filed. s/Schutz, Esq. s/Boak, AAG Exhibits 1-3, filed. 9/19/07 9/18/07: Plaintiff/Appellant Lisa L Ptak's Brief in Support of request inr Public Record filed by S. Schutz Esq. 10/2/07 10/1/07: Brief of Defendants-AppelleesState of Maine and Bureau of Revenue Services filed by S.Boak AAG 10/10/07 10/9/07: Appellant Lisa L Ptak's Reply in Support of Request for Public Records and Requesting an expedited hearing and decision pursuant to 1 M.R.S.A 409(1). filed by Sigmund Schutz 10/23/07 Letter requesting an expedited hearing, filed. s/Schutz, Esq. 11/27/07 DECISION AND ORDER, Mills, J. Audit Letters have been designated confidential by 36 M.R.S.A. §191(1), are not public records, and may not be disclosed to the Appellant. Copy mailed to attorneys of record. Copy mailed to Firestone, Goss, and Garbrecht Library. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/10808778. Public record. Not legal advice.