§ 58.1-1818. Taxpayer problem resolution program; taxpayer assistance orders.
A taxpayer problem resolution program shall be available to taxpayers tofacilitate the prompt review and resolution of taxpayer complaints andproblems which have not been addressed or remedied through normaladministrative proceedings or operational procedures and to assure thattaxpayer rights are safeguarded and protected during the tax determinationand collection processes.
The Tax Commissioner shall designate a taxpayers' rights advocate andadequate staff to administer the taxpayer problem resolution program.
The taxpayers' rights advocate may issue a taxpayer assistance order thatsuspends or stays actions or proposed actions by the Department when ataxpayer suffers or is about to suffer a significant hardship as a result ofa tax determination, collection, or enforcement process. When determined tobe necessary by the taxpayers' rights advocate, he may require a formalwritten request to be submitted by the taxpayer.
Relief or remedy may be granted by a taxpayer assistance order only as anextraordinary measure. The process shall not be used to contest the merits ofa tax liability, or as a substitute for informal protest procedures, ornormal administrative or judicial proceedings for the review of a taxassessment or collection action, or denial of refund.
The running of the period of limitations on an assessment shall be tolledfrom the date of a taxpayer's request for a taxpayer assistance order untileither the date the request is denied or the date specified in the taxpayerassistance order, whichever is applicable.
§ 58.1-1818. Taxpayer problem resolution program; taxpayer assistance orders.
A taxpayer problem resolution program shall be available to taxpayers tofacilitate the prompt review and resolution of taxpayer complaints andproblems which have not been addressed or remedied through normaladministrative proceedings or operational procedures and to assure thattaxpayer rights are safeguarded and protected during the tax determinationand collection processes.
The Tax Commissioner shall designate a taxpayers' rights advocate andadequate staff to administer the taxpayer problem resolution program.
The taxpayers' rights advocate may issue a taxpayer assistance order thatsuspends or stays actions or proposed actions by the Department when ataxpayer suffers or is about to suffer a significant hardship as a result ofa tax determination, collection, or enforcement process. When determined tobe necessary by the taxpayers' rights advocate, he may require a formalwritten request to be submitted by the taxpayer.
Relief or remedy may be granted by a taxpayer assistance order only as anextraordinary measure. The process shall not be used to contest the merits ofa tax liability, or as a substitute for informal protest procedures, ornormal administrative or judicial proceedings for the review of a taxassessment or collection action, or denial of refund.
The running of the period of limitations on an assessment shall be tolledfrom the date of a taxpayer's request for a taxpayer assistance order untileither the date the request is denied or the date specified in the taxpayerassistance order, whichever is applicable.
§ 58.1-1818. Taxpayer problem resolution program; taxpayer assistance orders.
A taxpayer problem resolution program shall be available to taxpayers tofacilitate the prompt review and resolution of taxpayer complaints andproblems which have not been addressed or remedied through normaladministrative proceedings or operational procedures and to assure thattaxpayer rights are safeguarded and protected during the tax determinationand collection processes.
The Tax Commissioner shall designate a taxpayers' rights advocate andadequate staff to administer the taxpayer problem resolution program.
The taxpayers' rights advocate may issue a taxpayer assistance order thatsuspends or stays actions or proposed actions by the Department when ataxpayer suffers or is about to suffer a significant hardship as a result ofa tax determination, collection, or enforcement process. When determined tobe necessary by the taxpayers' rights advocate, he may require a formalwritten request to be submitted by the taxpayer.
Relief or remedy may be granted by a taxpayer assistance order only as anextraordinary measure. The process shall not be used to contest the merits ofa tax liability, or as a substitute for informal protest procedures, ornormal administrative or judicial proceedings for the review of a taxassessment or collection action, or denial of refund.
The running of the period of limitations on an assessment shall be tolledfrom the date of a taxpayer's request for a taxpayer assistance order untileither the date the request is denied or the date specified in the taxpayerassistance order, whichever is applicable.
