42-2051. Arizona taxpayer assistance office; taxpayer problem resolution officer; duties

387 words·~2 min read·/az/title-42/42-2051

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

A. The Arizona taxpayer assistance office is established as an office in the department. The employees of the office shall be selected by the director. The manager of the taxpayer assistance office is the taxpayer problem resolution officer. The office reports directly to the director's office. The employees of the office may include employees of the department and may also include residents of this state with knowledge of taxation.

B. The office shall assist taxpayers in:

1. Obtaining easily understandable tax information and information on audits, corrections and appeals procedures of the department.

2. Answering questions regarding preparing and filing returns with the department.

3. Locating documents or payments filed with or submitted to the department by taxpayers.

C. The office shall also:

1. Receive and evaluate complaints of improper, abusive or inefficient service by employees of the department and recommend to the director appropriate action to correct such service.

2. Identify policies and practices of the department that might be barriers to the equitable treatment of taxpayers and recommend alternatives to the director.

3. Provide expeditious service to taxpayers whose problems are not resolved through normal channels.

4. Negotiate with department personnel to resolve the most complex and sensitive taxpayer problems.

5. Take action to stop or prohibit the department from taking an action against a taxpayer.

6. Participate and represent taxpayers' interests and concerns in planning meetings, reviewing instructions and formulating department policies and procedures.

7. Compile data each year on the number and type of taxpayer complaints and evaluate the actions taken to resolve complaints.

8. Survey taxpayers each year to obtain their evaluation of the quality of service provided by the department.

9. Monitor the number and type of seizures of property under chapter 1, article 5 of this title.

10. Notify and recommend appropriate action to the director if the office determines that a seizure has occurred or will occur which has subjected or will subject the taxpayer to a seizure of property without affording a reasonable opportunity for discussion of alternative methods of payment of the obligation.

11. Perform other functions which relate to taxpayer assistance as prescribed by the director.

D. Actions taken by the office may be reviewed only by the director upon request of the department or a taxpayer. The director may modify action taken by the office.