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)