(b)

1. (1) Before publication of a decision, taxpayer-identifying information shall be redacted.

2. (2) Taxpayer-identifying information includes taxpayer:

   1. (A) Names;
   2. (B) Identification or account numbers;
   3. (C) Addresses; and
   4. (D) Other information the disclosure of which would lead to identification of the taxpayer.
3. (3) Taxpayer-identifying information does not include facts about the taxpayer’s activities or operations, particularly those facts that serve as the basis of the decision, unless publication of such facts would allow the public to identify the taxpayer.