                                 CODE OF VIRGINIA

TAXPAYER PROBLEM RESOLUTION PROGRAM; TAXPAYER ASSISTANCE ORDERS (§ 58.1-1818)

A taxpayer problem resolution program shall be available to taxpayers to
facilitate the prompt review and resolution of taxpayer complaints and problems
which have not been addressed or remedied through normal administrative
proceedings or operational procedures and to assure that taxpayer rights are
safeguarded and protected during the tax determination and collection processes.
		The Tax Commissioner shall designate a taxpayers&#8217; rights advocate and
adequate staff to administer the taxpayer problem resolution program.
		The taxpayers&#8217; rights advocate may issue a taxpayer assistance order
that suspends or stays actions or proposed actions by the Department when a
taxpayer suffers or is about to suffer a significant hardship as a result of a
tax determination, collection, or enforcement process. When determined to be
necessary by the taxpayers&#8217; rights advocate, he may require a formal
written request to be submitted by the taxpayer.
		Relief or remedy may be granted by a taxpayer assistance order only as an
extraordinary measure. The process shall not be used to contest the merits of a
tax liability, or as a substitute for informal protest procedures, or normal
administrative or judicial proceedings for the review of a tax assessment or
collection action, or denial of refund.
		The running of the period of limitations on an assessment shall be tolled from
the date of a taxpayer&#8217;s request for a taxpayer assistance order until
either the date the request is denied or the date specified in the taxpayer
assistance order, whichever is applicable.

HISTORY: 1996, c. 634.