Instructions For Form 720 - Kentucky Corporation Income Tax And Llet Return

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

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

Ombudsman for assistance.

payment agreement;

furnish copies of the agent’s audit workpapers

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

and a written narrative explaining the reason(s)

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

for the assessment;

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

Box 930, Frankfort, Kentucky 40602-0930.

resolve tax controversies on a fair and equitable basis at the

administrative level whenever possible;

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

WHERE TO GET ASSISTANCE

prior to publishing your name on a list of delinquent taxpayers

for which a tax or judgment lien has been ﬁ led; and

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

notify you by certiﬁ ed mail 20 days prior to submitting name to

nine cities and towns throughout Kentucky. DOR employees in the

the relevant agency for the revocation or denial of professional

service centers answer tax questions and provide assistance. You may

license, driver’s license or motor vehicle registration.

obtain assistance by contacting any of the following:

Ashland Taxpayer Service Center

PROTEST AND APPEAL PROCEDURE

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

Frankfort 40601-2103

submit a written protest within 45 days of the original Notice

(502) 564-4581 (Taxpayer Assistance)

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

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

Corbin Taxpayer Service Center

15100 North US25E, Suite 2, 40701-6188

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

(606) 528-3322

Social Security number or other identiﬁ cation number and

attach a copy of the DOR notice of determination to support

Hopkinsville Taxpayer Service Center

that protest is timely;

181 Hammond Drive, 42240-7926

(270) 889-6521

explain why you disagree;

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

Turfway Ridge Ofﬁ ce Park

mail to the Kentucky Department of Revenue,

7310 Turfway Road, Suite 190

Frankfort, Kentucky 40620.

Florence 41042-4871

(859) 371-9049

Conference

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

Pikeville Taxpayer Service Center

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

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

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

(606) 433-7675

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

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

The DOR has an online taxpayer service center where you can

ﬁ nally to the Kentucky Supreme Court).

download forms, publications, and obtain general information about

the department. The address is

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

property which is valued by the local property valuation administrator

The information in this brochure merely summarizes your rights as

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

a Kentucky taxpayer and the responsibilities of the Department of

the valuation of real property.

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

the Kentucky Revised Statutes (KRS) at Chapter 131.041-131.083.

Additional rights and responsibilities are provided for in KRS 131.020,

TAXPAYER OMBUDSMAN

131.110, 131.170, 131.1817, 131.183, 131.190, 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

The Kentucky Department of Revenue does not discriminate on the basis of race,

Ombudsman is to ensure that your rights as a Kentucky taxpayer

color, national origin, sex, age, religion, disability, sexual orientation, gender

are protected.

identity, veteran status, genetic information or ancestry in employment or the

provision of services.

Also, an important function of the Taxpayer Ombudsman is to

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

Printing costs paid from state funds.

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

a protest, see PROTEST AND APPEAL PROCEDURE. Please do

Commonwealth of Kentucky

not mail your protest to the Ombudsman.

DEPARTMENT OF REVENUE

The Taxpayer Ombudsman is your advocate and is there to make

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

10F100 (7-13)

Instructions For Form 720 - Kentucky Corporation Income Tax And Llet Return - 2013 Page 18

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