§ 6-8.1-11-3 — Taxpayer rights advocate office; duties

Indiana § 6-8.1-11-3

• Jurisdiction: Indiana
• Art. 8.1: DEPARTMENT OF STATE REVENUE; TAX
• Ch. 11: Transition

Text

(a) The department shall appoint an employee
to serve as a taxpayer rights advocate whose office shall act as an
intermediary between taxpayers and the department to facilitate the
resolution of taxpayer complaints and problems not resolved through
the normal administrative channels or operational procedures within
the department.
(b) The taxpayer rights advocate office shall perform the following
duties:
(1) Receive and evaluate complaints and make appropriate
recommendations to the commissioner.
(2) Identify statutes and regulations as well as policies and
practices of the department that might inhibit the equitable
treatment of taxpayers, and recommend alternatives to the
commissioner.
(3) Provide expeditious service to taxpayers whose problems are
not resolved through normal channels, including but not limited
to:
(A) assisting taxpayers with matters that have been pending for
an unreasonable length of time;
(B) assisting with matters where the taxpayer has been unable
to communicate with the department; and
(C) working with department personnel to resolve the most
complex and sensitive taxpayer problems.

Legislative History

As added by P.L.332-1989(ss), SEC.37. Amended by P.L.146-2020, SEC.47.