The New York Appellate Division Third Department determined Supreme Court properly withheld from disclosure both tax returns and documents which reflect information included in tax returns: ” ‘The policy behind the [tax] secrecy provisions is twofold: to protect personal privacy interests in the information on a return, which may reveal information concerning a person’s activities, associations and beliefs, and to encourage voluntary compliance with the tax laws by preventing use of return information to harm the reporting taxpayer”’… . The statute prohibits the disclosure of ‘any particulars’ by any person who ‘is permitted to inspect’ a return, receives ‘any information contained in any [return]’ or who ‘in any manner may acquire knowledge of the contents of a [return]’ (Tax Law § 211 [8] [a]). By its terms, the confidentially required by the statute necessarily extends to any document that reflects information included in a return. If we were to construe the statute to only protect the secrecy of the return, the purpose of the statute would not be served . . . , and we find, in particular, that Tax Law § 211 (8) (a) prohibits the Department from releasing an agreement made with another taxpayer (see Tax Law §§ 171 [18]; 210-A [11]). … Contrary to petitioner’s arguments, where, as here, a document is exempt from disclosure pursuant to state statute, it may not be subjected to redaction …’.