Constituent Services Unit

The Department of Revenue Services (DRS) is committed to providing outstanding customer service to taxpayers and practitioners. As part of this commitment, the DRS reconstituted its Taxpayer Services Division in early 2021.  As part of DRS’ efforts to continuously improve the services it provides to taxpayers and their practitioners, the DRS is pleased to announce the formation of the Constituent Services Unit within the Taxpayer Services Division.

The Constituent Services Unit was added to the Education and Outreach Unit within the Taxpayer Services Division and will be under the direction of Ernest Adamo, Tax Unit Manager.  The Constituent Services Unit was formed to help taxpayers and their practitioners understand their rights and responsibilities under the law.  To that end, any taxpayer or practitioner who has an issue with the DRS may contact the Constituent Services Unit, which will review the issue to determine whether all statutory and any associated procedural requirements were properly applied and followed by DRS. So as to be clear, and as explained more fully below, the Constituent Services Unit does not have the statutory or regulatory authority to address the underlying issue.

Rather, based on its review of an issue and consistent with the above, the Constituent Services Unit can assist taxpayers and practitioners in locating the appropriate guidance and navigating the various bureaus and divisions within the DRS. To avoid any confusion, below is a general overview of what the Constituent Services Unit can and cannot do in reviewing an issue raised by a taxpayer or practitioner.

What the Constituent Services Unit can do:

• Help you obtain basic information from DRS.
• Help you navigate the various bureaus and divisions within the DRS.
• Evaluate whether all statutory and any associated procedural requirements were properly applied and followed by DRS.

What the Constituent Services Unit cannot do:

• Force the DRS to act in your favor.
• Overturn or modify in any way a decision or determination made by DRS.
• Provide legal advice.

The goal of the Constituent Services Unit is to make sure that taxpayers and their practitioners are connected to the information and services available to resolve their tax issues.  That said, it is again important to note that contacting the Constituent Services Unit is not a substitute for or alternative to complying with statutory requirements, * including the requirements to protest a notice of assessment or disallowance of a claim for refund.

To the extent that you have an issue, you can contact the Constituent Services Unit as set forth below:

To contact the Constituent Services Unit, complete and submit Form CT-CSU, Request for Assistance from the DRS Constituent Services Unit.  You can submit the form through the following methods:

Online:  Use the DRS portal myconneCT.  (Note: Using myconneCT is the quickest and safest method to contact the Constituent Services Unit.

By Email: DRSConstituentServices@CT.Gov

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* There is a common misconception regarding the scope and application of Conn. Gen. Stat. § 12-39n, which is commonly referred to as the “Taxpayer Bill of Rights.”  To that end, taxpayers and practitioners have long relied on and cited to Conn. Gen. Stat. § 12-39n as being a substantive provision.  Connecticut courts have specifically addressed the scope and application of and have confirmed that Conn. Gen. Stat. § 12-39n is not a substantive provision. See J.P. Alexandre, LLC v. Egbuna, 137 Conn. App. 340, 358 (2012) (“Finally, if the legislature intended to provide a private right of action for enforcement of § 12-39n, it easily could have done so. Instead, it expressly provided that the enforcement of the rights in § 12–39n shall be “implemented in other parts of the general statutes or rules or regulations of the Department of Revenue Services....” Accordingly, the court properly concluded that § 12–39n does not provide a private right of action for the plaintiffs.”).