HOUSE AMENDED
PRIOR PRINTER'S NOS. 31, 207, 655, PRINTER'S NO. 2133
2097
No. 33 Session of 2001
INTRODUCED BY DENT, EARLL, BELL, WENGER, TOMLINSON, THOMPSON,
ROBBINS, TARTAGLIONE, WAGNER, STOUT, COSTA, WAUGH, RHOADES,
MUSTO, BOSCOLA, SCHWARTZ AND KASUNIC, JANUARY 22, 2001
AS RE-REPORTED FROM COMMITTEE ON APPROPRIATIONS, HOUSE OF
REPRESENTATIVES, AS AMENDED, JUNE 24, 2002
AN ACT
1 Reenacting and amending the act of December 20, 1996 (P.L.1504, <--
2 No.195), entitled "An act providing for the rights and
3 privileges of taxpayers," providing for a report to the
4 General Assembly; and eliminating the expiration date of the
5 act.
6 AMENDING THE ACT OF DECEMBER 20, 1996 (P.L.1504, NO.195), <--
7 ENTITLED, AS REENACTED AND AMENDED, "AN ACT PROVIDING FOR THE
8 RIGHTS AND PRIVILEGES OF TAXPAYERS, FOR DESIGNATION OF A
9 TAXPAYERS' RIGHTS ADVOCATE AND FOR THE POWERS, DUTIES AND
10 RESPONSIBILITIES OF THE DEPARTMENT OF REVENUE AND THE
11 TAXPAYERS' RIGHTS ADVOCATE," FURTHER PROVIDING FOR INNOCENT
12 SPOUSE RELIEF.
13 The General Assembly of the Commonwealth of Pennsylvania
14 hereby enacts as follows:
15 Section 1. The title and the act of December 20, 1996 <--
16 (P.L.1504, No.195), known as the Taxpayers' Bill of Rights, are
17 reenacted and amended to read:
18 AN ACT
19 Providing for the rights and privileges of taxpayers, for
20 designation of a taxpayers' rights advocate and for the
21 powers, duties and responsibilities of the Department of
1 Revenue and the Taxpayers' Rights Advocate.
2 TABLE OF CONTENTS
3 Chapter 1. General Provisions
4 Section 101. Short title.
5 Section 102. Legislative intent.
6 Section 103. Definitions.
7 Chapter 2. Taxpayers' Rights
8 Section 201. Application.
9 Section 202. Disclosure statement of rights of taxpayers.
10 Section 203. Procedures involving taxpayer interviews.
11 Section 204. Abatement of certain interest, penalties and
12 additions to tax.
13 Section 205. Installment agreements.
14 Section 206. Basis for evaluating department employees.
15 Section 207. Taxpayers' Rights Advocate.
16 Section 208. Taxpayer assistance orders.
17 Section 209. Application of payments.
18 Section 210. Decisions of Board of Finance and Revenue and
19 Department of Revenue.
20 Section 211. Authority to remove lien.
21 Chapter 3. [Interdepartmental Documents]
22 Intradepartmental Documents; Reports
23 Section 301. Rules and regulations.
24 Section 302. Technical memoranda.
25 Section 303. Advisory opinions.
26 Section 304. Report to General Assembly.
27 Chapter 4. Miscellaneous Provisions
28 [Section 401. Expiration.]
29 Section 402. Effective date.
30 CHAPTER 1
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1 GENERAL PROVISIONS
2 Section 101. Short title.
3 This act shall be known and may be cited as the Taxpayers'
4 Bill of Rights.
5 Section 102. Legislative intent.
6 It is the intent of the General Assembly to provide equitable
7 and uniform procedures for the operation of the Department of
8 Revenue and for all taxpayers when dealing with the department.
9 In order to ensure the equitable administration of the tax law,
10 the relative rights and responsibilities of citizens and of
11 their State government should be clearly set forth and adhered
12 to. This act is intended as a minimum procedural code, and the
13 Department of Revenue may adopt or grant additional procedures
14 not inconsistent with this act.
15 Section 103. Definitions.
16 The following words and phrases when used in this act shall
17 have the meanings given to them in this section unless the
18 context clearly indicates otherwise:
19 "Assessment." An assessment, determination, settlement or
20 appraisement of tax liability issued by the Department of
21 Revenue.
22 "Department." The Department of Revenue of the Commonwealth.
23 "Fiscal Code." The act of April 9, 1929 (P.L.343, No.176),
24 known as The Fiscal Code.
25 "Secretary." The Secretary of Revenue of the Commonwealth.
26 "Taxpayer." An individual, partnership, association,
27 society, company, corporation, estate, trust, trustee, receiver,
28 liquidator, fiduciary or other entity subject to or claiming
29 exemption from any tax administered by the Department of Revenue
30 pursuant to the authority of the laws of this Commonwealth or
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1 under a duty to perform an act for itself or for another under
2 or pursuant to the authority of such laws.
3 "Voluntary payment." A payment of a tax liability made
4 pursuant to the free will of the taxpayer. The term does not
5 include a payment made as a result of distraint, levy or
6 pursuant to a legal proceeding in which the Commonwealth is
7 seeking to collect its delinquent taxes or file a claim
8 therefor.
9 CHAPTER 2
10 TAXPAYERS' RIGHTS
11 Section 201. Application.
12 (a) Limited to certain taxes.--Except as otherwise provided,
13 the provisions of this act shall apply to any tax which is
14 administered by the department. Any reference to a tax or taxes
15 includes special assessments, fees and other impositions which
16 are administered by the secretary.
17 (b) Strict compliance unnecessary.--Except to the extent
18 explicitly provided by this act, the failure of the secretary or
19 an officer or employee of the department to comply with any
20 provision of this act shall not:
21 (1) Excuse a taxpayer from payment of any taxes owed by
22 the taxpayer.
23 (2) Excuse any taxpayer from complying with any other
24 duty imposed under or pursuant to the laws of this
25 Commonwealth.
26 (3) Cure any procedural defect in an administrative or
27 judicial proceeding or case involving a taxpayer with respect
28 to taxes owed or compliance with any duty imposed under the
29 laws of this Commonwealth.
30 Section 202. Disclosure statement of rights of taxpayers.
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1 (a) Contents.--The secretary shall, not later than 180 days
2 after the effective date of this act, prepare a statement which
3 sets forth the following in simple and nontechnical terms:
4 (1) The rights of a taxpayer and the obligation of the
5 department during an audit.
6 (2) The procedures by which a taxpayer may appeal or
7 seek review of any adverse decision of the department,
8 including administrative and judicial appeals.
9 (3) The procedure for filing and processing refund
10 claims and taxpayer complaints.
11 (4) The procedures which the department may use in
12 enforcing taxes.
13 (b) Distribution.--The statements prepared in accordance
14 with this section shall be distributed by the secretary to all
15 taxpayers the secretary contacts, other than by providing tax
16 return forms, with respect to the determination or collection of
17 any tax, the cancellation, revocation or suspension of a
18 license, permit or registration or the denial of an application
19 for a license, permit or registration. The secretary may take
20 such actions as the secretary deems necessary to assure that
21 distribution does not result in multiple statements being sent
22 to any one taxpayer.
23 Section 203. Procedures involving taxpayer interviews.
24 (a) Recording of interviews by taxpayer.--Any officer or
25 employee of the department in connection with any in-person
26 interview with any taxpayer relating to the determination or
27 collection of any tax, the cancellation, revocation or
28 suspension of a license, permit or registration or the denial of
29 an application for a license, permit or registration shall, upon
30 advance written request of the taxpayer, make an audio recording
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1 of the interview at the taxpayer's own expense and with the
2 department's equipment. The taxpayer may also make an audio
3 recording of the interview with the taxpayer's own equipment if,
4 prior to commencement of the interview, the taxpayer notifies
5 all parties present that the interview will be recorded.
6 (b) Safeguard.--
7 (1) An officer or employee of the department shall,
8 before or at an initial interview, provide the following to
9 the taxpayer:
10 (i) In the case of an in-person interview with the
11 taxpayer relating to the determination of any tax, an
12 explanation of the audit process and the taxpayer's
13 rights under such process.
14 (ii) In the case of an in-person interview with the
15 taxpayer relating to the collection of any tax, an
16 explanation of the collection process and the taxpayer's
17 rights under such process.
18 (iii) In the case of an in-person interview with the
19 taxpayer relating to the cancellation, revocation or
20 suspension of a license, permit or registration or to the
21 denial of an application for a license, permit or
22 registration, an explanation of the administrative
23 hearing and judicial review processes and the taxpayer's
24 rights under such processes.
25 (2) If the taxpayer clearly informs an officer or
26 employee of the department at any time during an interview,
27 other than an interview initiated by a subpoena, writ or
28 other lawful process, that the taxpayer wishes to consult
29 with an attorney, certified public accountant or any other
30 person permitted to represent the taxpayer, such officer or
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1 employee shall suspend the interview regardless of whether
2 the taxpayer may have answered one or more questions.
3 (c) Representative holding power of attorney.--Any attorney,
4 certified public accountant or any other person permitted to
5 represent the taxpayer who is not disbarred or suspended from
6 practice and who has a written power of attorney executed by the
7 taxpayer may be authorized by the taxpayer to represent the
8 taxpayer in any interview described in subsection (a). An
9 officer or employee of the department may not require a taxpayer
10 to accompany the representative in the absence of a subpoena,
11 writ or other lawful process to examine and inspect the taxpayer
12 or the taxpayer's books, records or other papers. The officer or
13 employee, with the consent of the immediate supervisor of the
14 officer or employee, may notify the taxpayer directly that the
15 officer or employee believes such representative is responsible
16 for unreasonable delay or hindrance of a department examination
17 or investigation of the taxpayer.
18 (d) Nonapplicability to certain investigations.--This
19 section shall not apply to criminal investigations or
20 investigations relating to the integrity of any officer or
21 employee of the department.
22 (e) Scope.--For purposes of this section, any reference to
23 tax shall also include any associated penalty, addition to tax
24 or interest.
25 Section 204. Abatement of certain interest, penalties and
26 additions to tax.
27 (a) Interest attributable to errors and delays by the
28 department.--In the case of any assessment or final
29 determination of interest, the secretary may abate the
30 assessment or final determination of all or any part of interest
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1 for any period for the following:
2 (1) Any deficiency or any tax finally determined to be
3 due attributable in whole or in part to any error or delay by
4 an officer or employee of the department acting in his or her
5 official capacity in performing a ministerial act.
6 (2) Any payment of any tax to the extent that any error
7 or delay in such payment is attributable to such officer or
8 employee being erroneous or dilatory in performing a
9 ministerial act.
10 (b) Error or delay.--For purposes of subsection (a)(1), an
11 error or delay shall be taken into account only if no
12 significant aspect of the error or delay can be attributed to
13 the taxpayer involved and after the department has contacted the
14 taxpayer in writing with respect to the deficiency or tax
15 finally determined to be due or payable. The secretary shall
16 determine what constitutes timely performance of various
17 ministerial acts performed under or pursuant to this act.
18 Administrative and judicial review of abatements under
19 subsection (a) and this subsection shall be limited to review of
20 whether failure to abate would be widely perceived as grossly
21 unfair.
22 (c) Abatement of any penalty or addition to tax or excess
23 interest attributable to erroneous written advice by the
24 department.--
25 (1) The secretary shall abate any portion of any penalty
26 or excess interest attributable to erroneous advice furnished
27 to the taxpayer in writing by an officer or employee of the
28 department, acting in the officer's or employee's official
29 capacity, if:
30 (i) the written advice was reasonably relied upon by
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1 the taxpayer and was in response to specific written
2 request of the taxpayer; and
3 (ii) the portion of the penalty or addition to tax
4 or excess interest did not result from a failure by the
5 taxpayer to provide adequate or accurate information.
6 (2) This subsection shall not be construed to require
7 the department to provide written advice to taxpayers or
8 other persons or entities.
9 Section 205. Installment agreements.
10 (a) Authorization.--The secretary may enter into written
11 agreements with any taxpayer under which the taxpayer is allowed
12 to satisfy liability for payment of any tax and any interest,
13 penalty or addition to tax in installment payments if the
14 secretary determines that the agreement will facilitate
15 collection of the liability.
16 (b) Extent to which agreements remain in effect.--
17 (1) Except as otherwise provided in this subsection, any
18 agreement entered into by the secretary under subsection (a)
19 shall remain in effect for the term of the agreement.
20 (2) The secretary may terminate any prior agreement
21 entered into under subsection (a) if:
22 (i) information which the taxpayer provided to the
23 secretary prior to the date of the agreement was
24 inaccurate or incomplete; or
25 (ii) the secretary believes that collection of any
26 liability to which an agreement under this section
27 relates is in jeopardy.
28 (3) If the secretary finds that the financial condition
29 of the taxpayer has significantly changed, the secretary may
30 alter, modify or terminate the agreement, but only if:
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1 (i) notice of the secretary's finding is provided to
2 the taxpayer no later than 30 days prior to the date of
3 such action; and
4 (ii) the notice contains the reasons why the
5 secretary believes a significant change has occurred.
6 (4) The secretary may alter, modify or terminate an
7 agreement entered into by the secretary under subsection (a)
8 if the taxpayer fails to do any of the following:
9 (i) Pay any installment at the time the installment
10 is due under such agreement.
11 (ii) Pay any other tax liability at the time the
12 liability is due.
13 (iii) Provide a financial condition update as
14 requested by the secretary.
15 (c) Prepayment permitted.--Nothing in this section should be
16 construed to prevent a taxpayer from prepaying in whole or in
17 part any outstanding liability under any agreement the taxpayer
18 enters into with the secretary.
19 Section 206. Basis for evaluating department employees.
20 (a) General rule.--The department shall not use records of
21 tax enforcement results:
22 (1) as the primary criterion to evaluate department
23 officers or employees directly involved in collection
24 activities and their immediate supervisors; or
25 (2) to impose or suggest collection or assessment quotas
26 or goals with respect to department officers or employees
27 described in this subsection.
28 (b) Exceptions.--Forecasts of enforcement results may be
29 made and communicated for planning purposes. Tax enforcement
30 results may be accumulated, tabulated, published and used for
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1 management and control of tax administration resources so long
2 as tax enforcement results tabulations are not used as the
3 primary criterion to evaluate an officer or employee described
4 in subsection (a) or to impose or suggest production quotas or
5 goals. In the discharge of a manager's responsibilities, but
6 subject to the provisions of subsection (a)(1), a manager may
7 raise questions with an officer or employee about the number of
8 cases the officer or employee has processed, the amount of time
9 the officer or employee has been spending on the individual case
10 or the [kind of] results the officer or employee has been
11 obtaining.
12 Section 207. Taxpayers' Rights Advocate.
13 The [department] secretary shall designate a Taxpayers'
14 Rights Advocate. The Taxpayers' Rights Advocate shall be an
15 employee of the department and shall report directly to the
16 secretary. The Taxpayers' Rights Advocate shall facilitate the
17 resolution of taxpayer complaints and problems in connection
18 with the audit or collection of a tax imposed under Article III
19 of the act of March 4, 1971 (P.L.6, No.2), known as the Tax
20 Reform Code of 1971.
21 Section 208. Taxpayer assistance orders.
22 (a) Authority to issue.--On application filed by a taxpayer
23 with the department Taxpayers' Rights Advocate in the form,
24 manner and time prescribed by the secretary and after thorough
25 investigation, the Taxpayers' Rights Advocate may issue a
26 taxpayer assistance order if, in the determination of the
27 Taxpayers' Rights Advocate, the manner in which the State tax
28 laws are being administered is creating or will create an unjust
29 and inequitable result for the taxpayer. A determination by the
30 Taxpayers' Rights Advocate under this section to issue or to not
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1 issue a taxpayer assistance order is final and cannot be
2 appealed to any court.
3 (b) Terms of a taxpayer assistance order.--A taxpayer
4 assistance order may require the department to release property
5 of the taxpayer levied on, cease any action or refrain from
6 taking any action to enforce the State tax laws against the
7 taxpayer until the issue or issues giving rise to the order have
8 been resolved. The running of the period of limitation for such
9 department action shall be suspended from the date of the
10 taxpayer assistance order until one of the following:
11 (1) The expiration date of the order.
12 (2) If an order is modified, the expiration date of the
13 modification order.
14 (3) If an order is rescinded, the date of the rescission
15 order.
16 (c) Authority to modify or rescind.--A taxpayer assistance
17 order may be modified or rescinded by the secretary.
18 (d) Independent action of Taxpayers' Rights Advocate.--This
19 section shall not prevent the Taxpayers' Rights Advocate from
20 taking action in the absence of an application being filed under
21 subsection (a).
22 Section 209. Application of payments.
23 Unless otherwise specified by the taxpayer, all voluntary
24 payments with respect to any tax period for any tax administered
25 by the department shall be allocated within the taxpayer's
26 account in the following priority:
27 (1) Tax.
28 (2) Addition to tax.
29 (3) Interest.
30 (4) Penalty.
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1 (5) Any other fees or charges.
2 Section 210. Decisions of Board of Finance and Revenue and
3 Department of Revenue.
4 (a) Precedent.--Where the Board of Finance and Revenue has
5 issued a decision or an order in favor of a taxpayer and the
6 Commonwealth has not appealed the decision or order, the
7 department may not make an assessment against the taxpayer that
8 raises an identical or substantially identical issue.
9 (b) Application.--Precedent shall apply to tax periods
10 following the period to which the decision or order of the Board
11 of Finance and Revenue applies. It shall not apply where there
12 has been a change in statute, regulation or material fact
13 applicable to periods following the period to which the decision
14 or order of the Board of Finance and Revenue applies.
15 (c) Decisions of department.--In the case of a tax imposed
16 under Article III of the act of March 4, 1971 (P.L.6, No.2),
17 known as the Tax Reform Code of 1971, the department may not
18 assess a taxpayer with respect to an issue for which the
19 department assessed the same taxpayer in a previous year and the
20 taxpayer prevailed in removing such assessment based upon
21 identical or substantially identical facts.
22 (d) Exception.--Subsections (a) and (c) shall not apply if
23 the department, upon publication of notice, changes its policy
24 with respect to a discretionary issue, provided that any such
25 change in policy shall be effective prospectively only.
26 Section 211. Authority to remove lien.
27 The secretary shall remove the lien on any property and shall
28 promptly notify the property owner that the lien has been
29 removed if any of the following apply:
30 (1) the debt which underlies the lien has been otherwise
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1 satisfied;
2 (2) removal of the lien will facilitate the collection
3 of the outstanding debt; or
4 (3) the taxpayer has entered into an agreement under
5 section 205 to satisfy the outstanding debt by means of
6 installment payments and such agreement provides for the
7 removal of the lien.
8 CHAPTER 3
9 [INTERDEPARTMENTAL DOCUMENTS] INTRADEPARTMENTAL
10 DOCUMENTS; REPORTS
11 Section 301. Rules and regulations.
12 The secretary shall make such reasonable rules and
13 regulations, not inconsistent with law, as may be necessary for
14 the exercise of its powers and the performance of its duties
15 under this act, including regulations which shall advise the
16 public of the following:
17 (1) The various methods by which the department
18 communicates tax policy and interpretations to taxpayers, tax
19 practitioners, personnel of the department and the general
20 public.
21 (2) The legal force and effect, precedential value and
22 binding nature of each method of communication.
23 Section 302. Technical memoranda.
24 Technical memoranda issued by the secretary shall be provided
25 to taxpayers and others of existing interpretations of laws and
26 regulations by the department or changes to the statutory or
27 case law of interest to the public. Where and to the extent that
28 an opinion of the legal counsel of the department is deemed to
29 be of sufficient significance and general applicability to a
30 group or group of taxpayers, the opinion shall be likewise
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1 provided.
2 Section 303. Advisory opinions.
3 With respect to taxes administered by the secretary, the
4 secretary shall be required to render advisory opinions within
5 90 days of the receipt of a petition for such an opinion. This
6 period may be extended by the secretary, for good cause shown,
7 for no more than 30 additional days. An advisory opinion shall
8 be rendered to any person subject to a tax or liability under
9 this [chapter] act or claiming exemption from a tax or
10 liability. In the discretion of the secretary, they may also be
11 rendered to any nontaxpayer, including, but not limited to, a
12 local official, petitioning on behalf of a local jurisdiction or
13 the head of a State agency petitioning on behalf of the agency.
14 Advisory opinions, which shall be published and made available
15 to the public, shall not be binding upon the secretary except
16 with respect to the person to whom such opinion is rendered. A
17 subsequent modification by the secretary of an advisory opinion
18 shall apply prospectively only. A petition for an advisory
19 opinion shall contain a specific set of facts, be submitted in
20 the form prescribed by the secretary and be subject to the rules
21 and regulations as the secretary may promulgate for procedures
22 for submitting such a petition.
23 Section 304. Report to General Assembly.
24 Within 180 days of the effective date of this section, the
25 taxpayer rights advocate, after consultation with the Board of
26 Finance and Revenue, shall send to the General Assembly a report
27 detailing the effect of this Taxpayers' Bill of Rights on the
28 citizens and taxpayers of this Commonwealth. This report is to
29 include any specific recommendations of how the Taxpayers' Bill
30 of Rights should be modified to strengthen taxpayer protections.
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1 CHAPTER 4
2 MISCELLANEOUS PROVISIONS
3 [Section 401. Expiration.
4 This act shall expire on December 31, 2000.]
5 Section 402. Effective date.
6 This act shall take effect in 60 days.
7 Section 2. This act shall be retroactive to January 1, 2001.
8 Section 3. This act shall take effect immediately.
9 SECTION 1. SECTION 212 OF THE ACT OF DECEMBER 20, 1996 <--
10 (P.L.1504, NO.195), KNOWN AS THE TAXPAYERS' BILL OF RIGHTS,
11 REENACTED AND AMENDED JUNE 22, 2001 (P.L.595, NO.47), IS AMENDED
12 TO READ:
13 SECTION 212. INNOCENT SPOUSE RELIEF.
14 [UNDER REGULATIONS PROMULGATED BY THE SECRETARY, A TAXPAYER
15 FILING A JOINT RETURN UNDER ARTICLE III OF THE ACT OF MARCH 4,
16 1971 (P.L.6, NO.2), KNOWN AS THE TAX REFORM CODE OF 1971, FOR A
17 TAXABLE YEAR SHALL BE RELIEVED OF LIABILITY FOR TAX, INTEREST
18 AND PENALTIES FOR THAT TAXABLE YEAR TO THE EXTENT SUCH LIABILITY
19 IS ATTRIBUTABLE TO A SUBSTANTIAL UNDERSTATEMENT BY THE
20 TAXPAYER'S SPOUSE. THIS SECTION SHALL APPLY ONLY IF:
21 (1) ON SUCH JOINT RETURN THERE IS A SUBSTANTIAL
22 UNDERSTATEMENT OF TAX ATTRIBUTABLE TO GROSSLY ERRONEOUS ITEMS
23 OF ONE SPOUSE.
24 (2) THE OTHER SPOUSE ESTABLISHES THAT IN SIGNING THE
25 RETURN SUCH SPOUSE DID NOT KNOW AND HAD NO REASON TO KNOW
26 THAT THERE WAS SUCH SUBSTANTIAL UNDERSTATEMENT.
27 (3) TAKING INTO ACCOUNT ALL THE FACTS AND CIRCUMSTANCES,
28 IT IS INEQUITABLE TO HOLD THE OTHER SPOUSE LIABLE FOR ANY
29 ASSESSMENT FOR SUCH TAXABLE YEAR ATTRIBUTABLE TO SUCH
30 SUBSTANTIAL UNDERSTATEMENT.]
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1 (A) GENERAL RULE.--A TAXPAYER WHO HAS MADE A JOINT RETURN
2 MAY ELECT TO SEEK RELIEF FROM LIABILITY IN THE CIRCUMSTANCES
3 DESCRIBED IN SUBSECTION 6015(B) OR (C) OF THE INTERNAL REVENUE
4 CODE OF 1986 (PUBLIC LAW 99-514, 26 U.S.C. § 1 ET SEQ.). THE <--
5 ELECTION UNDER THIS SUBSECTION SHALL BE FILED WITH THE
6 TAXPAYERS' RIGHTS ADVOCATE.
7 (B) PROMPT ACTION.--THE TAXPAYERS' RIGHTS ADVOCATE, WITHIN
8 SIX MONTHS OF RECEIVING AN ELECTION UNDER THIS SECTION, SHALL
9 DISPOSE OF THE ELECTION. IF, TAKING INTO ACCOUNT ALL THE FACTS
10 AND CIRCUMSTANCES, IT IS INEQUITABLE TO HOLD THE TAXPAYER LIABLE
11 FOR ANY UNPAID TAX OR ANY DEFICIENCY, AND RELIEF IS NOT
12 OTHERWISE AVAILABLE TO THE TAXPAYER, THE TAXPAYERS' RIGHTS
13 ADVOCATE MAY RELIEVE THE INDIVIDUAL OF THE LIABILITY. PROMPT
14 NOTICE OF THE ACTION TAKEN SHALL BE GIVEN TO THE TAXPAYER. A
15 DENIAL OF AN ELECTION OR A FAILURE TO NOTIFY THE TAXPAYER OF A
16 DECISION WITHIN SIX MONTHS AFTER THE DATE AN ELECTION IS FILED
17 WITH THE TAXPAYERS' RIGHTS ADVOCATE MAY BE APPEALED IN THE
18 MANNER PROVIDED BY LAW FOR APPEALS FROM ACTIONS TAKEN ON A
19 PETITION FOR REASSESSMENT.
20 (C) NOTICE.--THE DEPARTMENT AND THE BOARD OF FINANCE AND <--
21 REVENUE SHALL PROVIDE A TAXPAYER WHO HAS FILED A JOINT RETURN
22 BUT WHO DOES NOT ELECT TO PROCEED UNDER THIS SECTION WITH
23 ADEQUATE NOTICE AND AN OPPORTUNITY TO BECOME A PARTY TO A
24 PROCEEDING UNDER THIS SECTION.
25 (D) REGULATIONS.--THE DEPARTMENT AND THE BOARD OF FINANCE
26 AND REVENUE SHALL PROMULGATE REGULATIONS NECESSARY TO IMPLEMENT
27 THIS SECTION.
28 SECTION 2. THIS ACT SHALL TAKE EFFECT IMMEDIATELY.
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