HB38 Alabama 2016 Session

Under existing law, the Taxpayer Advocate, appointed by the Revenue Commissioner, receives inquiries or complaints regarding tax matters pending before the Department of Revenue, advocates for the resolution of certain disputes between taxpayers and the department, and issues taxpayer assistance orders under certain conditions

This bill would provide that the Taxpayer Advocate would be appointed by the Governor from a list of qualified candidates submitted by the Taxpayer Advocate Selection Committee and would serve at the pleasure of the Governor

This bill would also require the Taxpayer Advocate to maintain a public website with certain information regarding activity of the advocate and resources for taxpayers, would require the advocate to promote the interests of taxpayers involved in disputes where an ambiguity in tax law exists, and would require the advocate to identify ambiguities in Alabama tax law and submit an annual report to certain legislative committees regarding recommendations to resolve the ambiguities

This bill would provide additional duties for the Taxpayer Advocate, including the duty to identify classes of taxpayers or specific business sectors that have common problems related to the department and to educate taxpayers concerning their rights and responsibilities under Alabama tax law

This bill would also remove the assistant commissioner's authority to approve taxpayer assistance orders

To amend Section 40-2A-4, Code of Alabama 1975, relating to the Taxpayer Advocate; to provide for the appointment of the advocate by the Governor; to require the advocate to maintain a public website; to require the advocate to promote the interests of taxpayers involved in disputes where an ambiguity in tax law exists; to remove the assistant commissioner's authority to approve taxpayer assistance orders; to require an annual report to certain legislative committees regarding tax law ambiguities; to provide for additional duties of the advocate; and to add Section 40-2A-4.1 to the Code of Alabama 1975, to create the Taxpayer Advocate Selection Committee and to provide for membership and duties of the committee.