280-20-00 R.I. Code R. § 4.2

Current through June 20, 2024

Section 280-RICR-20-00-4.2 - The Taxpayers of the State of Rhode Island have a right to:

A. Receive fair and courteous treatment from all the Division of Taxation's employees;

B. Receive tax forms and information written in plain language;

C. Receive prompt and accurate responses to all questions and requests for tax assistance;

D. Be assured that the department will keep confidential the financial information you give it;

E. Receive tax notices that provide an explanation of the amount being billed;

F. Know that the department's employees are not paid or promoted as a result of money billed to or collected from taxpayers;

G. Timely processing of refund claims;

H. Pay outstanding tax liabilities in installments in cases of proven hardship;

I. Have the department begin and complete its audits in a timely and expeditious manner after notification of intent to audit;

J. Receive notice of any impending collection actions which require sale or seizure of property, or freezing of assets;

K. Designate which tax liability a payment is to be applied to;

L. Have an offer of compromise on a delinquent tax liability considered by the Tax Administrator pursuant to his/her authority under R.I. Gen. Laws § 44-1-10 and any regulation pertaining thereto;

M. Be provided with information regarding tax law and new developments in tax law through publications such as newsletters and synopsis booklets on Rhode Island tax law;

N. Be provided with information, upon request, regarding collection efforts being made against a joint obligor of the taxpayer;

O. Be represented or advised by counsel or other qualified representatives at any time in administrative interactions with the Division;

P. Request that penalties be abated where there was no negligence or intentional disregard of the law;

Q. A full explanation of all actions by a Revenue Agent or other Examiner during an audit or a Revenue Officer during collection activities;

R. Copies of an auditor's workpapers and to have a closing conference with the auditor;

S. Reimbursement for reasonable litigation expenses pursuant to R.I. Gen. Laws Chapter 42-92 if the taxpayer prevails in a contested matter and the actions of the Division of Taxation are without substantial justification;

T. Reimbursement of bank charges resulting from an erroneous levy on a bank account;

U. Abatement of penalty and/or interest where the penalty and/or interest is attributable to erroneous written advice of the Division of Taxation. The advice must have been provided in response to specific written request to the tax administration by the taxpayer and must have been reasonably relied upon.

280 R.I. Code R. § 280-RICR-20-00-4.2