Form 41a720s(I) - Kentucky S Corporation Income Tax And Llet Return

The Taxpayer Ombudsman may be contacted by telephone at (502)

notify you in writing prior to termination or modiﬁ cation of a

564-7822 (between 8:00 a.m. and 5:00 p.m. weekdays). The mailing

payment agreement;

address is: Department of Revenue, Taxpayer Ombudsman, P . O.

furnish copies of the agent’s audit workpapers

Box 930, Frankfort, Kentucky 40602-0930.

and a written narrative explaining the reason(s)

for the assessment;

WHERE TO GET ASSISTANCE

resolve tax controversies on a fair and equitable basis at the

administrative level whenever possible; and

notify you in writing at your last known address at least 60 days

The DOR has ofﬁ ces in Frankfort and taxpayer service centers in

prior to publishing your name on a list of delinquent taxpayers

nine cities and towns throughout Kentucky. DOR employees in the

for which a tax or judgment lien has been ﬁ led.

service centers answer tax questions and provide assistance. You may

obtain assistance by contacting any of the following:

PROTEST AND APPEAL PROCEDURE

Ashland Taxpayer Service Center

134 Sixteenth Street, 41101-7670

(606) 920-2037

Protest

Bowling Green Taxpayer Service Center

If you receive a notice of assessment, a Notice of Tax Due for tax

201 West Professional Park Court, 42104-3278

or penalty or if the DOR notiﬁ es you that a tax refund or credit

(270) 746-7470

has been reduced or denied, a license or permit revoked or denied,

or other determination made by the DOR, you have the right to

Central Kentucky Taxpayer Service Center

protest. To do so:

501 High Street

submit a written protest within 45 days of the original Notice

Frankfort 40601-2103

of Tax Due, notice of refund reduction or denial, revocation or

(502) 564-4581 (Taxpayer Assistance)

denial of a license or permit, or other DOR determination;

Corbin Taxpayer Service Center

identify the type of tax involved and give the account number,

15100 North US25E, Suite 2, 40701-6188

Social Security number or other identiﬁ cation number and

(606) 528-3322

attach a copy of the DOR notice of determination to support

Hopkinsville Taxpayer Service Center

that protest is timely;

181 Hammond Drive, 42240-7926

explain why you disagree;

(270) 889-6521

attach any proof or documentation available to support your

Louisville Taxpayer Service Center

protest or request additional time to support your protest;

600 West Cedar Street, 2nd Floor West, 40202-2310

(502) 595-4512

sign your statement, include your daytime telephone number

and mailing address; and

Northern Kentucky Taxpayer Service Center

mail to the Kentucky Department of Revenue,

Turfway Ridge Ofﬁ ce Park

Frankfort, Kentucky 40620.

7310 Turfway Road, Suite 190

Florence 41042-4871

Conference

(859) 371-9049

You have the right to request a conference to discuss the issue.

Owensboro Taxpayer Service Center

401 Frederica Street, Building C, Suite 201, 42301-6295

Final Ruling

(270) 687-7301

If you do not want to have a conference or if the conference did not

Paducah Taxpayer Service Center

resolve your protest, you have the right to request a ﬁ nal ruling of

Clark Business Complex, Suite G

the DOR so that you can appeal your case further.

2928 Park Avenue, 42001-4024

(270) 575-7148

Appeal

If you do not agree with the DOR’s ﬁ nal ruling, you can ﬁ le a written

Pikeville Taxpayer Service Center

appeal with the Kentucky Board of Tax Appeals. If you do not agree

Uniplex Center, 126 Trivette Drive, Suite 203, 41501-1275

with the decision of the Kentucky Board of Tax Appeals, you have the

(606) 433-7675

right to appeal their ruling to the Kentucky courts (ﬁ rst

to the circuit court in your home county or in Franklin

* * * * * * * * * *

County, then to the Kentucky Court of Appeals, and

ﬁ nally to the Kentucky Supreme Court).

The DOR has an online taxpayer service center where you can

download forms, publications, and obtain general information about

NOTE: The above protest and appeal procedures do not apply for real

the department. The address is

property which is valued by the local property valuation administrator

(PVA). Contact the local PVA for information about how to appeal

The information in this brochure merely summarizes your rights as

the valuation of real property.

a Kentucky taxpayer and the responsibilities of the Department of

Revenue. The Kentucky Taxpayers’ Bill of Rights may be found in

the Kentucky Revised Statutes (KRS) at Chapter 131.041-131.081.

TAXPAYER OMBUDSMAN

Additional rights and responsibilities are provided for in KRS 131.020,

131.110, 131.170, 131.183, 131.500, 131.654, 133.120, 133.130,

134.580 and 134.590.

The DOR has a Taxpayer Ombudsman whose job is to serve as an

advocate for taxpayers’ rights. One of the main functions of the

Ombudsman is to ensure that your rights as a Kentucky taxpayer

are protected.

The Kentucky Department of Revenue does not discriminate on the basis

of race, color, national origin, sex, religion, age or disability in employment

Also, an important function of the Taxpayer Ombudsman is to

or the provision of services.

confer with DOR employees when you have a problem or conﬂ ict

that you have been unable to resolve. However, it is not the role of

the Ombudsman to intercede in an audit, handle a protest, waive

taxes, penalty or interest, or answer technical tax questions. To ﬁ le

Printing costs paid from state funds.

a protest, see PROTEST AND APPEAL PROCEDURE. Please do

not mail your protest to the Ombudsman.

Commonwealth of Kentucky

The Taxpayer Ombudsman is your advocate and is there to make

DEPARTMENT OF REVENUE

sure your rights are protected. If you think you are not being treated

fairly or if you have a problem or complaint, please contact the

10F100 (10-10)

Ombudsman for assistance.

Form 41a720s(I) - Kentucky S Corporation Income Tax And Llet Return - 2012 Page 20

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