Instructions 2012 Kentucky Corporation Income Tax And Llet Return

YOUR RIGHTS

AS A KENTUCKY TAXPAYER

As part of the Finance and Administration Cabinet, the mission of the

Consideration

Kentucky Department of Revenue (DOR) is to administer tax laws,

You have the right to consideration of:

collect revenue, and provide services in a fair, courteous, and efﬁ cient

waiver of penalties or collection fees if “reasonable cause” for

manner for the beneﬁ t of the Commonwealth and its citizens.

reduction or waiver is given (“reasonable cause” is deﬁ ned in

As a Kentucky taxpayer, you have the right to expect the DOR to

KRS 131.010(9) as: “an event, happening, or circumstance

honor its mission and uphold your rights every time you contact or

entirely beyond the knowledge or control of a taxpayer who

are contacted by the DOR

has exercised due care and prudence in the ﬁ ling of a return or

report or the payment of monies due the department pursuant

Some Kentucky taxpayer rights are very speciﬁ c, such as when and

to law or administrative regulation”);

how to protest an assessment or the denial of a refund or credit.

installment payments of delinquent taxes, interest and

Others are more general.

penalties;

The following is a summary of your rights and the DOR’s

waiver of interest and penalties, but not taxes, resulting from

responsibilities to you as a Kentucky taxpayer.

incorrect written advice from the DOR if all facts were given

and the law did not change or the courts did not issue a ruling

to the contrary;

RIGHTS OF TAXPAYER

extension of time for ﬁ ling reports or returns; and

payment of charges incurred resulting from an erroneous ﬁ ling

Privacy

of a lien or levy by the DOR.

You have the right to privacy with regard to information you provide

pertaining to returns, reports, or the affairs of your business.

Guarantee

You have the right to a guarantee that DOR employees are not paid,

Assistance

evaluated or promoted based on taxes assessed or collected, or a tax

You have the right to advice and assistance from the DOR in complying

assessment or collection quota or goal imposed or suggested.

with state tax laws.

Damages

Explanation

You have the right to ﬁ le a claim for actual and direct monetary

You have the right to a clear and concise explanation of:

damages with the Kentucky Board of Claims if a DOR employee

willfully, recklessly and intentionally disregards your rights as a

basis of assessment of additional taxes, interest and penalties, or

Kentucky taxpayer.

the denial or reduction of any refund or credit claim;

procedure for protest and appeal of a determination of the DOR;

Interest

and

tax laws and changes in tax laws so that you can comply with

You may have the right to receive interest on an overpayment of

tax.

the law.

Protest and Appeal

DEPARTMENT OF REVENUE RESPONSIBILITIES

You have the right to protest and appeal a determination of the

DOR if you disagree with an assessment of tax or penalty, reduction

or a denial of a refund, a revocation of a license or permit, or other

The DOR has the responsibility to:

determination made by the DOR. (See reverse for procedure to ﬁ le

perform audits, conduct conferences and hearings with you at

a protest.)

reasonable times and places;

authorize, require or conduct an investigation or surveillance of

Conference

you only if it relates to a tax matter;

You have the right to a conference to discuss a tax matter.

make a written request for payment of delinquent taxes which

are due and payable at least 30 days prior to seizure and sale of

Representation

your assets;

You have the right to representation by your authorized agent (attorney,

accountant or other person) in any hearing or conference with the

conduct educational and informational programs to

DOR. You have the right to be informed of this right prior to the

help you understand and comply with the laws;

conference or hearing. If you intend for your representative to attend

publish clear and simple statements to explain tax

the conference or hearing in your place, you may be required to give

procedures, remedies, your rights and obligations,

your representative a power of attorney before the DOR can discuss

and the rights and obligations of the DOR;

tax matters with your authorized agent.

notify you in writing when an erroneous lien or levy is released

Recordings

and, if requested, notify major credit reporting companies in

counties where lien was ﬁ led;

You have the right to make an audio recording of any meeting,

conference, or hearing with the DOR. The DOR has the right to

advise you of procedures, remedies and your rights and obligations

make an audio recording, if you are notiﬁ ed in writing in advance

with an original notice of audit or when an original notice of

or if you make a recording. You have the right to receive a copy of

tax due is issued, a refund or credit is denied or reduced, or

the recording.

whenever a license or permit is denied, revoked or canceled;

Instructions 2012 Kentucky Corporation Income Tax And Llet Return - 2012 Page 17

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