136.303. Audit, supporting statement on request by taxpayer, content--innocent spouse, how determined--tax delinquency, certain federal laws to apply.
Audit, supporting statement on request by taxpayer, content--innocentspouse, how determined--tax delinquency, certain federal laws toapply.
136.303. 1. Audit findings conducted by the department of revenueshall be accompanied, upon written request by the taxpayer under audit, bya statement from the supervising auditor of the basis for such findings,including relevant statutes, regulations, case law and private letterrulings, if applicable.
2. Any taxpayer who has been determined to be an innocent spousepursuant to Section 6015 of the Internal Revenue Code and who filed acombined state income tax return for the same taxable year shall beconsidered an innocent spouse for state income tax purposes, and shall beaccorded the same protections and relief of liability as provided under thefederal law.
3. All agents and employees of the department of revenue shall besubject to the same provisions of the Fair Debt Collections Practices Actas made applicable to the Internal Revenue Service pursuant to the InternalRevenue Service Restructuring and Reform Act of 1998. A taxpayer shallhave standing to bring a civil action for damages limited to the actualeconomic loss, subject to appropriation, against the department of revenuein the circuit court of the county in which the taxpayer resides for anycollection practice which violates these provisions.
(L. 1999 H.B. 516)