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.
Read for the first time and referred to the Senate committee on Finance and Taxation Education
Engrossed
Motion to Read a Third Time and Pass adopted Roll Call 4
Motion to Adopt adopted Roll Call 3
Holmes (A) motion to Carry Over Temporarily lost Roll Call 2
Tuggle Amendment Offered
Third Reading Passed
Read for the second time and placed on the calendar
Read for the first time and referred to the House of Representatives committee on State Government
Source: Alabama Legislature