Arizona Laws 42-2051. Arizona taxpayer assistance office; taxpayer problem resolution officer; duties
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.
Terms Used In Arizona Laws 42-2051
- Action: includes any matter or proceeding in a court, civil or criminal. See Arizona Laws 1-215
- Department: means the department of revenue. See Arizona Laws 42-1001
- Director: means the director of the department. See Arizona Laws 42-1001
- Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
- Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
- Property: includes both real and personal property. See Arizona Laws 1-215
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.