Code of Arkansas Rules Title 26 — Taxation
26 CAR § 6-103
Employee evaluation
(a)(1) The job responsibilities of many Revenue Division of the Department of Finance and Administration employees include taxpayer contacts.
(2)(A) Some employees have contact with taxpayers that is governed by the Taxpayer Bill of Rights, Arkansas Code § 26-18-801 et seq.
(B) Other employees have contact with taxpayers that, although not covered by the Taxpayer Bill of Rights, require quality taxpayer assistance.
(3) The employee evaluation of each employee having taxpayer contacts shall include the appropriate evaluation standard set out below.
(b)(1)(A) The following standard shall be used for all employees who have contact with the public not covered by the Taxpayer Bill of Rights.
(B) The employee shall provide courteous, prompt, and helpful service by:
(i) Offering technical assistance when needed;
(ii) Giving correct information and advice when in their area of expertise;
(iii) Directing taxpayers to the appropriate office when assistance is needed outside the employee's area of expertise; and
(iv) Notifying their supervisor of a coworker’s inappropriate treatment of taxpayers.
(2) The following standard shall be used for employees who have contact with the public under the Taxpayer Bill of Rights:
(A) Allowing taxpayers to record interviews;
(B) Explaining the audit or collection process;
(C) Complying with the taxpayer's request to meet with their personal representative;
(D) Promptly releasing any liens on paid accounts; and
(E) Considering all reasonable requests for installment payment arrangements.
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In this chapter (4 sections)
- 6-101 · Tax Advisory Council
- 6-102 · Claim for damages
- 6-103 · Employee evaluation
- 6-104 · Disclosure or use of information by preparers of returns