Section Rev 3105.02 - Confidentiality of Department Records(a) All returns, documents and information shall be confidential and shall only be disclosed in conformity with the provisions of RSA 77:45 and Rev 2903.02.(b) The department shall only make a disclosure or allow a representative to act on behalf of the taxpayer if: (1) A properly executed power of attorney form is on file with the department;(2) The taxpayer authorizes the specific disclosure or actions to be performed by the representative in a letter to the department; or(3) An authorized employee of the taxpayer is physically present when such disclosure or action is occurring.(c) The department shall permit a properly authorized representative of the federal Internal Revenue Service to inspect the returns if reciprocal inspection of New Hampshire returns in that service is permitted to the commissioner or the commissioner's representative.N.H. Admin. Code § Rev 3105.02