(a) Related to the tax matter that is the subject of the inquiry or communication;
(b) Of a nature that is generally known only to the taxpayer; and
(c) Of a nature that a taxpayer ordinarily would not share with another person except for the purpose of empowering that person to receive information regarding the tax matters of the taxpayer.
(2) Rules adopted under this section may be limited in application to specific tax programs or specific classes of taxpayers.
(3) This section does not apply to any particulars or other tax information collected for purposes of administering the provisions of ORS chapter 657.
(4) As used in this section, "particulars" has the meaning given that term in ORS 314.835. [2003 c.541 §3]