                                 CODE OF VIRGINIA

VIRGINIA TAXPAYER BILL OF RIGHTS (§ 58.1-1845)

There is created the Virginia Taxpayer Bill of Rights to guarantee that (i) the
rights, privacy, and property of Virginia taxpayers are adequately safeguarded
and protected during tax assessment, collection, and enforcement processes
administered under the revenue laws of the Commonwealth and (ii) the taxpayer is
treated with dignity and respect. The Taxpayer Bill of Rights compiles, in one
document, brief but comprehensive statements which explain, in simple,
nontechnical terms, the rights and obligations of the Department and taxpayers.
The rights afforded taxpayers to assure that their privacy and property are
safeguarded and protected during tax assessment and collections are available
only insofar as they are implemented in other sections of the Code of Virginia
or rules of the Department. The rights so guaranteed Virginia taxpayers in the
Code of Virginia and the Department&#8217;s rules and regulations are:

1. The right to available information and prompt, courteous, accurate responses
to questions and requests for tax assistance.

2. The right to request assistance from a taxpayers&#8217; rights advocate of
the Department, in accordance with &#xA7; 58.1-1818, who shall be responsible
for facilitating the resolution of taxpayer complaints and problems not resolved
through the normal administrative channels within the Department.

3. The right to be represented or advised by counsel or other qualified
representatives at any time in administrative interactions with the Department;
the right to procedural safeguards with respect to recording of meetings during
tax determination or collection processes conducted by the Department in
accordance with &#xA7; 58.1-1834; and the right to have audits, inspections of
records, and meetings conducted at a reasonable time and place except in
criminal and internal investigations, in accordance with &#xA7; 58.1-307.

4. The right to abatement of tax, interest, and penalties, in accordance with
&#xA7; 58.1-1835, attributable to any taxes administered by the Department, when
the taxpayer reasonably relies upon binding written advice furnished to the
taxpayer by the Department through authorized representatives in response to the
taxpayer&#8217;s specific written request which provided adequate and accurate
information.

5. The right to obtain simple, nontechnical statements which explain the
procedures, remedies, and rights available during audit, appeals, and collection
proceedings, including, but not limited to, the rights pursuant to this Taxpayer
Bill of Rights and the right to be provided with an explanation for denials of
refunds as well as the basis of the audit, assessments, and denials of refunds
which identify any amount of tax, interest, or penalty due and which explain the
consequences of the taxpayer&#8217;s failure to comply with the notice, in
accordance with &#xA7; 58.1-1805.

6. The right to be informed of impending collection actions which require sale
or seizure of property or freezing of assets, except jeopardy assessments, and
the right to at least fourteen days&#8217; notice in which to pay the liability
or seek further review.

7. After a jeopardy assessment, the right to have an immediate review of the
jeopardy assessment, in accordance with &#xA7; 58.1-313.

8. The right to seek review, through formal or informal proceedings, of any
adverse decisions relating to determinations in the audit or collections
processes.

9. The right to have the taxpayer&#8217;s tax information kept confidential
unless otherwise specified by law, in accordance with &#xA7; 58.1-3.

10. The right to procedures for retirement of tax obligations by installment
payment agreements, in accordance with &#xA7; 58.1-1817, which recognize both
the taxpayer&#8217;s financial condition and the best interests of the
Commonwealth, provided that the taxpayer gives accurate, current information and
meets all other tax obligations on schedule.

11. The right to procedures, in accordance with &#xA7; 58.1-1805, for requesting
release of liens filed by the Department and for requesting that any lien which
is filed in error be so noted on the lien cancellation filed by the Department
and in a notice to any credit agency at the taxpayer&#8217;s request, provided
such request is made within three years of the release of the lien by the
Department.

12. The right to procedures which assure that the individual employees of the
Department are not paid, evaluated, or promoted on the basis of the amount of
assessments or collections from taxpayers, in accordance with subdivision 13 of
&#xA7; 58.1-202.

13. The right to have the Department begin and complete its audits in a timely
and expeditious manner after notification of intent to audit.

HISTORY: 1996, c. 634.