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1995 SESSION

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HB 1013 Taxpayer Bill of Rights.

Introduced by: J. Randy Forbes | all patrons    ...    notes | add to my profiles

SUMMARY:

Taxpayer Bill of Rights. Creates a Taxpayer Bill of Rights for Virginians requiring the Department of Taxation to establish a Practitioner Hotline for the exclusive use of practitioners in Virginia; requiring the Department to provide taxpayers written acknowledgment of correspondence; requiring the waiver of penalties from taxpayers' reliance upon erroneous written advice; providing taxpayers a 30-day appeal right for all notices of intent to assess taxes; providing for installment payment agreements for taxpayers to pay delinquent tax liabilities over time; providing for procedures for removal of liens upon satisfaction, payment, or posting of bonds with the Department of Taxation; providing for attorneys' fees for failure to remove liens on satisfaction of liability and attorneys' fees for certain unauthorized collection actions; and providing for sanctions against taxpayers and counsel for filing frivolous actions before the Virginia Department of Taxation.


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