Connecticut State Department of Revenue Services

NOTICE: Taxpayers are strongly encouraged to visit the DRS website for answers to many questions. You may also email DRS at drs@po.state.ct.us. If contacting DRS by phone, please plan for wait times that may be longer than usual. See DRS FAQ's, which now include important information regarding Connecticut sales tax. Frequently Asked Questions

Taxpayer Advocate

The DRS Problem Resolution/Taxpayer Advocate Office works to resolve taxpayer issues after the usual channels of dispute resolution have been exhausted.

The Taxpayer Advocate's office can:

  • ensure fair and consistent application of Connecticut's tax law and department policies;
  • provide a fresh look at individual tax situations that have exhausted all other administrative avenues;
  • problem-solve and suggest options to taxpayer dilemmas;
  • negotiate to resolve impasses between the department and taxpayers;
  • provide an alternative to the standard lines of communications presently available to taxpayers within the department;
  • provide another access point to department information;
  • advocate for individual taxpayer concerns when "significant hardship" situations occur.

The advocate cannot:

  • change Connecticut's tax law for individual situations;
  • interfere with normal processing systems unless a documented hardship situation exists;
  • change time limits for filing, payment or refunds;
  • act as legal counsel for individual situations; or
  • help you with your federal income tax or taxes you pay to other states
  • assist with audit adjustments
  • answer audit bill questions
  • answer or assist with Earned Income Tax Credit cases
  • assist with appellate process
  • assist with Offer of Compromises
  • assist with Payment plans
  • assist with Amnesty questions or issues
  • handle individual DRS employee complaints.  (Please ask to speak with Supervisor or Manager of the area assisting you)
 
Before Contacting the Taxpayer Advocate see if any of the channels below can resolve your problem:
  1. Is your problem related to the Earned Income Tax Credit: Visit CT EITC Program for further clarification or assistance.
  2. Do you need a payment plan?
  3. Do you have Business Entity Tax question?
  4. Did you receive a Non filer notice from the Department? - Contact the number on the notice.
  5. If you have been denied a refund or credit you can file a protest.  Follow the instructions on the letter for the protest process or visit the Protest process information page.
  6. Need assistance with Offer in Compromise?
  7. Audit, Collection & Enforcement Notices, please call the number on the notice and speak with the person assigned to your case.
  8. If you have a billing question contact the number on the bill or notice.