710:50-1-4 Confidentiality

(a) Inquiry. Information can be given only to the taxpayer/taxpayers named on the return. (b) Address correction. A written notification is required from the taxpayer/taxpayers for an address correction. (c) Social Security Number correction. If an incorrect Social Security Number has been used in filing an individual return, a written statement is required from the taxpayer showing the correct Social Security Number and the taxpayer's name.