KRS 131.083 — Division of Taxpayer Ombudsman -- Duties -- Annual reports

The department shall provide the services of a Division of Taxpayer Ombudsman to carry
out the spirit and specific purposes of KRS 131.041 to 131.081. The division shall:
(1) Coordinate the resolution of taxpayer complaints and problems, if so requested by a
taxpayer or the taxpayer's representative;
(2) Provide recommendations to the department for new or revised informational
publications and recommend taxpayer and department employee education
programs needed to reduce or eliminate errors or improve volu ntary taxpayer
compliance;
(3) Provide recommendations to the department for simplification or other
improvements needed in tax laws, regulations, forms, systems, and procedures to
promote better understanding and voluntary compliance by taxpayers; and
(4) At least annually, on or before October 1, prepare and submit a report to the
commissioner of the Department of Revenue summarizing the activities of the
division during the immediately preceding fiscal year, describing any
recommendations made pursuant t o subsections (2) and (3) of this section,
including the progress in implementing such recommendations, and providing such
other information as the division deems appropriate relating to the rights of
Kentucky taxpayers.