Notice to taxpayers

(a)(1) Within seven (7) days from the date the Commissioner of Revenue receives the request, the taxpayer or taxpayers whose tax information is requested will be notified of the request.

(2) If the request is for information of ten (10) or fewer taxpayers, the notice to the taxpayer or taxpayers will be mailed to the taxpayer's address of record.

(3) A copy of the notice is attached to this rule as attachment 1.
(b)(1) If the request is for information of more than ten (10) taxpayers, the notice will be published once in a newspaper having general circulation in the state.

(2) A copy of the notice is attached to this rule as attachment 2.
(c)(1) The notice, whether mailed or published, shall inform the taxpayers:

(A) What information is being sought;

(B) Who is requesting the information; and

(C) When the request was received.

(2) The notice shall also inform the taxpayer or taxpayers that the information will be released within seven (7) days from the date the request was received, unless a valid exemption is claimed.