Form 740-Np - Kentucky Income Tax Return Nonresident Or Part-Year Resident - 2012 Page 5
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60YOUR RIGHTS AS A KENTUCKY TAXPAYER
•
As a Kentucky taxpayer, you have the right to expect the DOR
extension of time for filing reports or returns; and
to honor its mission and uphold your rights every time you
•
payment of charges incurred resulting from an erroneous
contact or are contacted by the DOR.
filing of a lien or levy by the DOR.
Guarantee—You have the right to a guarantee that DOR
RIGHTS OF TAXPAYER
employees are not paid, evaluated or promoted based on
taxes assessed or collected, or a tax assessment or collection
Privacy—You have the right to privacy of information provided
quota or goal imposed or suggested.
to the DOR.
Damages—You have the right to file a claim for actual and
Assistance—You have the right to advice and assistance from
direct monetary damages with the Kentucky Board of Claims
the DOR in complying with state tax laws.
if a DOR employee willfully, recklessly and intentionally
Explanation—You have the right to a clear and concise
disregards your rights as a Kentucky taxpayer.
explanation of:
Interest—You may have the right to receive interest on an
•
basis of assessment of additional taxes, interest and
overpayment of tax.
penalties, or the denial or reduction of any refund or credit
claim;
DEPARTMENT OF REVENUE RESPONSIBILITIES
•
procedure for protest and appeal of a determination of the
DOR; and
The DOR has the responsibility to:
•
tax laws and changes in tax laws so that you can comply
•
perform audits, conduct conferences and hearings with
with the law.
you at reasonable times and places;
•
Protest and Appeal—You have the right to protest and
authorize, require or conduct an investigation or surveillance
appeal a determination of the DOR if you disagree with an
of you only if it relates to a tax matter;
assessment of tax or penalty, reduction or a denial of a refund,
•
make a written request for payment of delinquent taxes
a revocation of a license or permit, or other determination
which are due and payable at least 30 days prior to seizure
made by the DOR.
and sale of your assets;
•
conduct educational and informational programs to help
Conference—You have the right to request a conference to
you understand and comply with the laws;
discuss the issue.
•
publish clear and simple statements to explain tax
Representation—You have the right to representation by your
procedures, remedies, your rights and obligations, and
authorized agent (attorney, accountant or other person) in any
the rights and obligations of the DOR;
hearing or conference with the DOR. You have the right to be
•
notify you in writing when an erroneous lien or levy is
informed of this right prior to the conference or hearing. If
released and, if requested, notify major credit reporting
you intend for your representative to attend the conference
companies in counties where lien was filed;
or hearing in your place, you may be required to give your
•
advise you of procedures, remedies and your rights and
representative a power of attorney before the DOR can discuss
obligations with an original notice of audit or when an
tax matters with your authorized agent.
original notice of tax due is issued, a refund or credit is
denied or reduced, or whenever a license or permit is
Recordings—You have the right to make an audio recording of
denied, revoked or canceled;
any meeting, conference, or hearing with the DOR. The DOR
•
has the right to make an audio recording, if you are notified
notify you in writing prior to termination or modification
in writing in advance or if you make a recording. You have
of a payment agreement;
the right to receive a copy of the recording.
•
furnish copies of the agent’s audit workpapers and a written
narrative explaining the reason(s) for the assessment;
Consideration—You have the right to consideration of:
•
resolve tax controversies on a fair and equitable basis at
•
waiver of penalties or collection fees if “reasonable cause”
the administrative level whenever possible; and
for reduction or waiver is given (“reasonable cause” is
•
notify you in writing at your last known address at least 60
defined in KRS 131.010(9) as: “an event, happening, or
days prior to publishing your name on a list of delinquent
circumstance entirely beyond the knowledge or control of
taxpayers for which a tax or judgment lien has been
a taxpayer who has exercised due care and prudence in
filed.
the filing of a return or report or the payment of monies
* * * * * * * * * * * * * *
due the department pursuant to law or administrative
regulation”);
This information merely summarizes your rights as a
•
installment payments of delinquent taxes, interest and
Kentucky taxpayer and the responsibilities of the Department
penalties;
of Revenue. The Kentucky Taxpayers’ Bill of Rights may be
•
waiver of interest and penalties, but not taxes, resulting
found in the Kentucky Revised Statutes (KRS) at Chapter
from incorrect written advice from the DOR if all facts were
131.041—131.081. Additional rights and responsibilities are
given and the law did not change or the courts did not issue
provided for in KRS 131.020, 131.110, 131.170, 131.183, 131.500,
a ruling to the contrary;
131.654, 133.120, 133.130, 134.580 and 134.590.
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