State Seizure of Bank Funds (H 5076, Art. 5, Sec. 16)

The ACLU of RI strongly opposed this budget provision which would require the Division of Taxation to "develop and operate a financial institution data match system for the purpose of identifying and seizing the non-exempt assets of delinquent taxpayers." We took particular issue with a provision that prevented financial institutions and the Division of Taxation from notifying the delinquent taxpayer that their name had been received from or given to the tax administration prior to seizing the taxpayer's property. We believe that this lack of notice before seizing a person's property amounts to a serious violation of due process.