58.1-1845 - Virginia Taxpayer Bill of Rights.
§ 58.1-1845. Virginia Taxpayer Bill of Rights.
There is created the Virginia Taxpayer Bill of Rights to guarantee that (i)the rights, privacy, and property of Virginia taxpayers are adequatelysafeguarded and protected during tax assessment, collection, and enforcementprocesses administered under the revenue laws of the Commonwealth and (ii)the taxpayer is treated with dignity and respect. The Taxpayer Bill of Rightscompiles, in one document, brief but comprehensive statements which explain,in simple, nontechnical terms, the rights and obligations of the Departmentand taxpayers. The rights afforded taxpayers to assure that their privacy andproperty are safeguarded and protected during tax assessment and collectionsare available only insofar as they are implemented in other sections of theCode of Virginia or rules of the Department. The rights so guaranteedVirginia taxpayers in the Code of Virginia and the Department's rules andregulations are:
1. The right to available information and prompt, courteous, accurateresponses to questions and requests for tax assistance.
2. The right to request assistance from a taxpayers' rights advocate of theDepartment, in accordance with § 58.1-1818, who shall be responsible forfacilitating the resolution of taxpayer complaints and problems not resolvedthrough the normal administrative channels within the Department.
3. The right to be represented or advised by counsel or other qualifiedrepresentatives at any time in administrative interactions with theDepartment; the right to procedural safeguards with respect to recording ofmeetings during tax determination or collection processes conducted by theDepartment in accordance with § 58.1-1834; and the right to have audits,inspections of records, and meetings conducted at a reasonable time and placeexcept in criminal and internal investigations, in accordance with § 58.1-307.
4. The right to abatement of tax, interest, and penalties, in accordance with§ 58.1-1835, attributable to any taxes administered by the Department, whenthe taxpayer reasonably relies upon binding written advice furnished to thetaxpayer by the Department through authorized representatives in response tothe taxpayer's specific written request which provided adequate and accurateinformation.
5. The right to obtain simple, nontechnical statements which explain theprocedures, remedies, and rights available during audit, appeals, andcollection proceedings, including, but not limited to, the rights pursuant tothis Taxpayer Bill of Rights and the right to be provided with an explanationfor denials of refunds as well as the basis of the audit, assessments, anddenials of refunds which identify any amount of tax, interest, or penalty dueand which explain the consequences of the taxpayer's failure to comply withthe notice, in accordance with § 58.1-1805.
6. The right to be informed of impending collection actions which requiresale or seizure of property or freezing of assets, except jeopardyassessments, and the right to at least fourteen days' notice in which to paythe liability or seek further review.
7. After a jeopardy assessment, the right to have an immediate review of thejeopardy assessment, in accordance with § 58.1-313.
8. The right to seek review, through formal or informal proceedings, of anyadverse decisions relating to determinations in the audit or collectionsprocesses.
9. The right to have the taxpayer's tax information kept confidential unlessotherwise specified by law, in accordance with § 58.1-3.
10. The right to procedures for retirement of tax obligations by installmentpayment agreements, in accordance with § 58.1-1817, which recognize both thetaxpayer's financial condition and the best interests of the Commonwealth,provided that the taxpayer gives accurate, current information and meets allother tax obligations on schedule.
11. The right to procedures, in accordance with § 58.1-1805, for requestingrelease of liens filed by the Department and for requesting that any lienwhich is filed in error be so noted on the lien cancellation filed by theDepartment and in a notice to any credit agency at the taxpayer's request,provided such request is made within three years of the release of the lienby the Department.
12. The right to procedures which assure that the individual employees of theDepartment are not paid, evaluated, or promoted on the basis of the amount ofassessments or collections from taxpayers, in accordance with subdivision 13of § 58.1-202.
13. The right to have the Department begin and complete its audits in atimely and expeditious manner after notification of intent to audit.
(1996, c. 634.)