STATE OF ALABAMA

ETHICS COMMISSIONMAILING ADDRESS

P.O. BOX4840MONTGOMERY,AL

36103-4840

STREET ADDRESS

RSA UNION100 NORTHUNIONSTREET

SUITE 104MONTGOMERY,AL 36104COMMISSIONERS

John H. Watson,ChainnanLewis G. Odom, Jr., Esq., Vice-ChainnanRussell Jackson Drake, Esq.J. Harold Sorrells

Raymond L. Bell, Jr., Esq.

James L. Sumner, Jr.Director

TELEPHONE (334) 242-2997

FAX (334) 242-0248WEB SITE www.ethics.alalinc.net

September 6, 2000

ADVISORY OPINION NO. 2000-40

Dwight W. PridgenDirectorCollection Services DivisionAlabama Department of Revenue6543 Luxembourg CircleMontgomery, Alabama36117

RevolvingDoor/Former Director OfCollection Services Division Of AlabamaDepartment Of Revenue AcceptingEmployment In Private Sector AndPreparing State Tax Returns And/OrRepresenting Taxpayers Before TheDepartment On Tax Matters.

The former Director of the CollectionServices Division of the AlabamaDepartment of Revenue may not, for aperiod of two years after retiring ftom theDepartment of Revenue, represent clientsbefore the Alabama Department of Revenueon tax matters.

Dear Mr. Pridgen:

The AlabamaEthics Commissionis in receipt of your request for an Advisory Opinion ofthis Commission, and this opinion is issued pursuant to that request.

Dwight W. PridgenAdvisory OpinionNo. 2000-40Page two

QUESTION PRESENTED

May the Director of the Collection Services Division of the AlabamaDepartment of Revenue, upon retirement, accept employmentin the private sectorinvolving the preparation of State tax returns and/or representing taxpayers beforethe Department on tax matters?

FACTS AND ANALYSIS

The facts as have been presented to this Commissionare as follows:

Dwight W. Pridgen presently serves as the Director of the Collection Services Division ofthe Alabama Department of Revenue. As of October 8, 2000, he will have 25 years with theDepartment of Revenue and is considering retirement. In light of that, he has been examininghisoptions in regard to employment in the private sector.

His duties, as the Director of the Collection Services Division, involve managingapproximately 90 employees in the collection of delinquent taxes. In the course of executing hisduties, he consents to installment agreements with taxpayers, seizes vehicles, garnishesbankaccounts and wages, orders the sale of real and personal property, and takes any other appropriateactions as circumstances may warrant in order to collect taxes due the State. Mr. Pridgen statesthat, in some months, over 3000 garnishments per month have been issued on his orders. Hestates that, although his name is on the various documentation generated by divisionpersonnel, hehas a minimalamount of direct contact with taxpayers and/or their representatives.

Mr. Pridgen states that his area of expertise is State tax laws administeredby the AlabamaDepartment of Revenue. He anticipates that any work obtained outside the Department ofRevenue in the private sector would substantiallyinvolve the preparation of State tax returnsand/or representing taxpayers before the Department on tax matters. In light of these facts, herequests this opinion.

The AlabamaEthics Law, Code of Alabama. 1975. Section 36-25-13(b) states:

"(b) No public employee shall serve for a fee as a lobbyist or otherwise representclients, includinghis or her employerbefore the board, agency, commission,ordepartment, of which he or she is a former employee for a period of two yearsafter he or she leaves such employment. For the purposes of this subsection, suchprohibition shallnot include a former employee of the Alabamajudiciary who as anattorney represents a client in a legal, non-lobbying capacity."

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Dwight W. PridgenAdvisory Opinion No. 2000-40Page three

Section 36-25-13(d) states:

"(d) No public officialor public employee who personallyparticipates in the directregulation, audit, or investigation of a private business, corporation, partnership, orindividual shallwithin two years of his or her departure from such employmentsolicit or accept employmentwith such private business, corporation, partnership,or individual."

Section 36-25-1(23) defines a public employee as:

"(23) PUBLIC EMPLOYEE. Any person employed at the state, county, ormunicipal level of government or their instrumentalities, includinggovernmentalcorporations and authorities, but excluding employeesof hospitals or other healthcare corporations including contract employees of those hospitals or other healthcare corporations, who is paid in whole or in part from state, county or municipalfunds. For purposes of this chapter, a public employee does not include a personemployed on a part-time basis whose employment is limited to providingprofessional services other than lobbying, the compensation for which constitutesless than 50 percent of the part-time employee's income."

The "Revolving Door" provisions of the AlabamaEthics Law clearlyprohibit a formerpublic officialor public employee from serving as a lobbyistfor a fee or otherwise representingclients, includinghis or her new employer, before the agency or department from which he or shewas formerly employed for a period of two years after leavingpublic service. Based on this, Mr.Pridgen may not, upon retiring, represent taxpayers in any matter before the AlabamaDepartmentof Revenue for a period of two years.

While he would not be prohibited from preparing State tax returns for individuals,shouldthere be a problem with the return, Mr. Pridgen could not be the taxpayer's representative in anyproceeding arising out of the preparation of the tax return.

Based on the above law and the facts as provided, the former Director of the CollectionServices Division of the Alabama Department of Revenue may not, for a period of two years afterretiring from the Department of Revenue, represent clients before the AlabamaDepartment ofRevenue on tax matters.

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Dwight W. PridgenAdvisory Opinion No. 2000-40Pagefour

CONCLUSION

The fonner Director of the Collection ServicesDivision of the AlabamaDepartment ofRevenuemay not, for a period of two yearsafter retiring from the Department of Revenue,representclients before the Alabama Department of Revenueon tax matters.

AUmORITY

By 5-0 vote of the Alabama Ethics Commission on September6, 2000.