42-2051. Arizona taxpayer assistance office; taxpayer problem resolution officer; duties A. The Arizona taxpayer assistance office is established as an office in the department. The employees of the office shall be selected by the director. The manager of the taxpayer assistance office is the taxpayer problem resolution officer. The office reports directly to the director’s […]
42-2052. Erroneous advice or misleading statements by the department; abatement of penalties and interest; definitions A. Notwithstanding sections 42-1123 and 42-1125, no interest or penalty may be assessed on an amount assessed as a deficiency if either: 1. The deficiency assessed is directly attributable to erroneous written advice furnished to the taxpayer by an employee […]
42-2053. Procedures involving taxpayer interviews A. On the request of a taxpayer, and under circumstances prescribed by the department, an employee of the department, in connection with any interview with the taxpayer that relates to a deficiency in payment of any tax owed to the department, shall: 1. Conduct the interview in the place of […]
42-2054. Disclosure of taxpayer information On the written request of a taxpayer, information relating to the taxpayer may be disclosed, if the disclosure does not violate article 1 of this chapter.
42-2055. Taxpayer assistance orders A. The problem resolution officer, with or without a formal written request from a taxpayer, may issue a taxpayer assistance order that suspends or stays an action or proposed action by the department if, in the problem resolution officer’s determination, a taxpayer is suffering or will suffer a significant hardship due […]
42-2056. Closing agreements in cases of extensive taxpayer misunderstanding or misapplication; attorney general approval; rules; definition A. If the department determines that noncompliance with tax obligations results from extensive misunderstanding or misapplication of provisions of this title or title 43 it may enter into closing agreements with those taxpayers under the following terms and conditions: […]
42-2057. Agreement for installment payments of tax A. The department may enter into an agreement with a taxpayer to allow the taxpayer to satisfy a liability for any tax by means of installment payments. The department may require a taxpayer who requests an installment payment agreement to complete a financial report in such form and […]
42-2058. Basis for evaluating employee performance A. The department shall establish procedures to monitor the performance of department employees that include, if applicable, using evaluations obtained from taxpayers. B. Fair and equitable treatment of taxpayers is a criterion for evaluating employee performance, including being free of favoritism or bias, reasonable and consistent with the laws […]
42-2059. Additional audits or proposed assessments prohibited; exceptions A. When the department completes an audit or the findings of a managed audit are accepted by the director or approved on appeal and a deficiency has been completely determined under section 42-1108 or chapter 1, article 6 of this title, the taxpayer’s liability for the particular […]
42-2060. Refund if items of income transfer from one year to another A. Notwithstanding any statute of limitations provided in this title or title 43: 1. Any overpayment of taxes that is paid pursuant to title 43, that is due a taxpayer for any year and that results from a transfer of items of income […]
42-2061. Expedited review of jeopardy assessments A. Within thirty days after the day on which the department furnishes the written notice described in section 42-1111, subsection A, the taxpayer may request the department to review the action taken as provided in section 42-1251. Within fifteen days after the request for review, the department shall determine […]
42-2062. Abatement of penalties and fees; definition A. If a taxpayer has been assessed a penalty or fee pursuant to section 42-1107, 42-1125, 42-1126, 43-581 or 43-582, the department, on written application by the taxpayer, shall abate the penalty or fee if it determines that the conduct, or lack of conduct, that caused the assessment […]
42-2063. Department responsibilities; decision deadlines; definition A. The department shall attempt to issue a decision from the hearing officer within ninety days after the date of a formal hearing or after the last post-hearing brief is due, whichever is later. If the department expects the decision to be delayed, the department shall notify the taxpayer […]
42-2064. Reimbursement of fees and other costs; definitions A. A taxpayer who is a prevailing party may be reimbursed for reasonable fees and other costs related to an administrative proceeding that is brought by or against the department in connection with an assessment, determination, collection or refund of any tax listed in section 42-1101. For […]
42-2065. Abatement of interest for errors or delays caused by the department A. The director, in the director’s discretion, may abate all or part of any assessment if additional interest has accrued on: 1. A deficiency due to any unreasonable error or delay by an officer or employee of the department acting in the employee’s […]
42-2066. Statute of limitations on tax debts A taxpayer’s obligations for any tax, interest or penalty required to be collected by the department for any tax period are extinguished, if not previously satisfied, ten years after the amount of tax determined to be due becomes final unless one of the following circumstances applies: 1. The […]
42-2067. Limitation on the use of pseudonyms by department employees A. Employees of the department shall not use pseudonyms when interacting with the public unless the director or the director’s designee first determines on written request that the use of the pseudonym is appropriate. The employee’s request must include adequate justification for the use of […]
42-2068. Suspension of running of period of limitations during taxpayer disability A. Notwithstanding section 42-1106, the running of the statute of limitations for refunds is suspended if an individual, as defined in section 43-104, is financially disabled and eligible for equitable tolling of the statute of limitations for refunds under section 6511(h) of the internal […]
42-2069. Taxpayer communications with practitioners; confidentiality; definitions A. With respect to tax advice, the same common law protections of confidentiality that apply to a communication between a taxpayer and an attorney also apply to a communication between a taxpayer and a federally authorized tax practitioner to the extent that the communication would be considered to […]
42-2070. Prohibited audit techniques The department shall not use financial status or economic reality examination techniques to determine the existence of unreported income of any taxpayer, except in the following circumstances: 1. The director may authorize the use of financial status or economic reality examination techniques in criminal investigations. 2. The director may accept amended […]
