Creates the office of the taxpayer advocate

3 Co-sponsors

• Thomas K. Duane
• Ruth Hassell-Thompson
• Liz Krueger

BILL NUMBER:S1529A

Title of bill

An act to amend the tax law, in relation to creating the office of the taxpayer advocate

Purpose

To create within the Department of Taxation and Finance the Office of Taxpayer Advocate, which will assist taxpayers in resolving problems with the department, identify areas in which taxpayers have problems, and propose solutions to the practices and procedures of the department.

Summary of provisions

The tax law is amended by adding two new sections 3013 and 3014.

Section 3014 creates an office to be known as the "office of the taxpayer advocate" which will assist taxpayers in resolving problems with the office, identify areas in which taxpayers have problems in dealing with the department, recommend legislative action as may be appropriate to resolve problems encountered by taxpayers, and to preserve and promote the rights of the taxpayer. This taxpayer advocate shall be appointed by the governor for a term of four years and will report directly to the commissioner.

Section 3015 creates taxpayer assistance orders. The taxpayer advocate may with or without a formal request from a taxpayer, issue a taxpayer assistance order if the taxpayer is suffering or is about to suffer a significant hardship as a result of the manner in which the department administers the tax laws.

Justification

This legislation will help ensure that state taxpayers are treated professionally and fairly by the Department of Tax and Finance. This office will assist taxpayers to resolve problems in a neutral fashion. There are many difficulties that taxpayers endure in relation to the tax process and getting their taxes filed. This legislation provides a venue through which taxpayers can report their problems and have them dealt with fairly and efficiently.

Legislative history

2010-11: S.1529 - Referred to Investigations & Government Op. 2009-10: S.1168 - Referred to Investigations & Government Op. 2007-08: S.2914 - Referred to Investigations & Government Op. 2005-06: S.1570 - Referred to Investigations & Government Op.

Fiscal implications

To be determined.

Effective date

Immediately, but no later than April 1 of the year following enactment of this legislation.