Court Order for Records Request

Court Order

(A court order signed by a judge with jurisdiction over the N.C. Department of Revenue requiring the N.C. Department of Revenue to release and certify specific tax records of a taxpayer)

Court orders are honored by the N.C. Department of Revenue when the following information about a taxpayer's request is provided:

  • Full name of the taxpayer(s)
  • Social security number and/or federal identification number of taxpayer
  • Taxpayer's address
  • Tax type requested
  • Tax periods requested

Subpoenas are not accepted, unless accompanied by a court order signed by a judge with jurisdiction over the N.C. Department of Revenue.