Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-2051
Arizona taxpayer assistance office; taxpayer problem resolution officer; duties
42-2051 . Arizona taxpayer assistance office; taxpayer problem resolution officer; duties A. The Arizona taxpayer assistance office is established as an office in the department. The employees of the office shall be selected by the director. The manager of the taxpayer assistance office is the taxpayer problem resolution officer. The office reports directly to the director's office. The employees of the office may include employees of the department and may also include residents of this state with knowledge of taxation. B. The office shall assist taxpayers in:
# 1.
Obtaining easily understandable tax information and information on audits, corrections and appeals procedures of the department.
# 2.
Answering questions regarding preparing and filing returns with the department.
# 3.
Locating documents or payments filed with or submitted to the department by taxpayers. C. The office shall also: 1. Receive and evaluate complaints of improper, abusive or inefficient service by employees of the department and recommend to the director appropriate action to correct such service. 2. Identify policies and practices of the department that might be barriers to the equitable treatment of taxpayers and recommend alternatives to the director. 3. Provide expeditious service to taxpayers whose problems are not resolved through normal channels.
# 4.
Negotiate with department personnel to resolve the most complex and sensitive taxpayer problems.
# 5.
Take action to stop or prohibit the department from taking an action against a taxpayer.
# 6.
Participate and represent taxpayers' interests and concerns in planning meetings, reviewing instructions and formulating department policies and procedures.
# 7.
Compile data each year on the number and type of taxpayer complaints and evaluate the actions taken to resolve complaints.
# 8.
Survey taxpayers each year to obtain their evaluation of the quality of service provided by the department.
# 9.
Monitor the number and type of seizures of property under chapter 1, article 5 of this title.
# 10.
Notify and recommend appropriate action to the director if the office determines that a seizure has occurred or will occur which has subjected or will subject the taxpayer to a seizure of property without affording a reasonable opportunity for discussion of alternative methods of payment of the obligation.
# 11.
Perform other functions which relate to taxpayer assistance as prescribed by the director. D. Actions taken by the office may be reviewed only by the director upon request of the department or a taxpayer. The director may modify action taken by the office.
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In this chapter (40 sections)
- 42-2001 · Definitions
- 42-2002 · Disclosure of confidential information prohibited
- 42-2003 · Authorized disclosure of confidential information
- 42-2004 · Violation; classification
- 42-2051 · Arizona taxpayer assistance office; taxpayer problem…
- 42-2052 · Erroneous advice or misleading statements by the department;…
- 42-2053 · Procedures involving taxpayer interviews
- 42-2054 · Disclosure of taxpayer information
- 42-2055 · Taxpayer assistance orders
- 42-2056 · Closing agreements in cases of extensive taxpayer…
- 42-2057 · Agreement for installment payments of tax
- 42-2058 · Basis for evaluating employee performance
- 42-2059 · Additional audits or proposed assessments prohibited;…
- 42-2060 · Refund if items of income transfer from one year to another
- 42-2061 · Expedited review of jeopardy assessments
- 42-2062 · Abatement of penalties and fees; definition
- 42-2063 · Department responsibilities; decision deadlines; definition
- 42-2064 · Reimbursement of fees and other costs; definitions
- 42-2065 · Abatement of interest for errors or delays caused by the…
- 42-2066 · Statute of limitations on tax debts
- 42-2067 · Limitation on the use of pseudonyms by department employees
- 42-2068 · Suspension of running of period of limitations during…
- 42-2069 · Taxpayer communications with practitioners; confidentiality;…
- 42-2070 · Prohibited audit techniques
- 42-2071 · Reimbursement of bank costs caused by erroneous tax levies
- 42-2072 · Stay of enforcement actions pending offer in compromise
- 42-2073 · Report of employee misconduct; definition
- 42-2074 · Equitable relief from joint and several liability
- 42-2075 · Audit duration; applicability; initial audit contact
- 42-2076 · Audit results; documentation
- 42-2077 · Distribution of tax decisions; definitions
- 42-2078 · New interpretation or application of law; affirmative…
- 42-2079 · Suspension of liabilities by reason of disasters, terroristic…
- 42-2080 · Rulings, procedures, notices and other administrative…
- 42-2101 · Private taxpayer rulings; request; revocation or…
- 42-2151 · Providing business and employer identifiers, licenses,…
- 42-2152 · List of agencies having authority over starting and…
- 42-2153 · Questionnaire of proposed business
- 42-2154 · Limitation on requirements of article
- 42-2201 · Election for relief from joint and several liability;…