45 IAC 15-7-1 Disclosure of information

Authority: IC 6-8.1-3-3

Affected: IC 6-8.1-7-1

Sec. 1. (a) Before a judicial order will be considered sufficient for the department to disclose information, the order must be an official court document signed by a presiding judge.

(b) Employees of the department may reveal and discuss information included on a tax return with:

(1) The taxpayer, when identification has been produced to insure the fact that the individual is the taxpayer who filed the return.

(2) The taxpayer's representative who provides a properly executed power of attorney from the taxpayer. See 45 IAC 15-3-3.

(3) Another department employee when the information is being discussed for tax compliance or collection purposes.

(4) The public concerning the disclosure of certain information submitted by not-for-profit organizations as allowed under IC 6-2.1-8-4.

(Department of State Revenue; 45 IAC 15-7-1; filed Oct 1, 1987, 1:30 pm: 11 IR 542)