OAR 471-010-0111: Customer Information and Disclosure: Unemployment Insurance Tax Disclosure

The department may disclose confidential Tax information pertaining to an employing unit to employees of the employing unit or agents thereof if both of the following conditions are met: (1) The employing unit provides informed consent authorizing the disclosure, or the employee or agent provides the department with reasonable assurance that they are acting with the informed consent of the employing unit, and. (2) The identity of the person receiving the information has been established with reasonable assurance.