TSSN-45

Your Rights As A Connecticut Taxpayer

 This TSSN is superseded by PS 92(4.1)

As the Connecticut Department of Revenue Services...

Employees of the Department will explain and protect a person's rights as a taxpayer at all times. If a taxpayer believes that an employee of the Department has not explained or protected those rights, and if the taxpayer is unable to resolve the problem with the employee's supervisor, the Taxpayer Advocate is available to assist the taxpayer.

The Taxpayer Advocate is charged with assisting taxpayers who have been unable to resolve through normal channels their tax problems with the Department of Revenue Services. These normal channels include following administrative remedies available to taxpayers undergoing audit examination by the Department's Audit Division and, if a notice of assessment is issued, following administrative remedies available to taxpayers through the Department's Appellate Division.

Information and Returns

As a taxpayer, you have the right to information and assistance in complying with Connecticut's tax laws. In addition to the basic instructions we provide with the tax forms, we make available a great deal of other information.

We publish free taxpayer information pamphlets on various subjects including: Tax Tips for Senior Citizens, Q and A for New Businesses, the Succession Tax, and Connecticut's Use Tax. You can order all publications and any tax forms or instructions you need by calling us toll-free from within Connecticut at 1-800-382-9463 from the greater Hartford area.

Other Assistance

We provide walk-in tax assistance at each of our offices throughout Connecticut. We have locations in Norwich, Hamden, Bridgeport and Waterbury, as well as our Hartford office.

Copies of Tax Returns

If you need a copy of your tax return for an earlier year, you can get one by filling out a Form LGL-002. You can obtain the form by calling 1-800-382-9463.

You have the right to have your personal and financial information kept confidential. You also have the right to know why we are asking you to provide us with certain information.

Under the law, we can share your tax information with tax departments in other states, other state agencies and, under strict guidelines, with the Internal Revenue Service.

Representation

Throughout your dealings with us, you can represent yourself or, generally with proper written authorization, have an attorney, accountant or family member represent you. During an interview, you can have a representative accompany you.

If Your Return is Questioned

We accept most taxpayers' returns the way they are filed. If we inquire about your return or select it for audit, it does not suggest that you are dishonest. The inquiry or audit may or may not result in more tax. We may close your case without change. Or, you may receive a refund.

Audits or Inquiries by Mail

We handle many audits by mail. We will send you a letter with either a request for more information or a reason why we believe a change needs to be made to your return. If you give us the requested information or provide an explanation, we may or may not agree with you and we will explain the reasons for any changes. You should not hesitate to write to us about anything you do not understand. If you cannot resolve any questions through the mail, you can request a personal interview. You can appeal through DRS and the courts.

Explanation of Changes

If we propose any changes to your return, you should not hesitate to ask about anything that is unclear to you.

Interest

You must pay interest on additional tax that you owe. The interest is computed from the due date of the return.

Appeals

If you don't agree with the auditor's findings, you have the right to appeal your assessment. Before an audit assessment is formally billed, you may request an informal hearing. During the audit process, you will be given information about your appeal rights.

Appellate Division

You can appeal the findings within 30 days after a formal billing through our Appellate Division. If that matter cannot be settled to your satisfaction, you can take your case to court.

Fair Collection of Tax

Whenever you owe tax, we will send you a bill describing the tax and stating the amounts you owe in tax, interest, and penalties. You have the right to question your bill if you feel it is incorrect.

Payment Arrangements

If you are unable to pay your entire bill, you should pay as much as you can and contact us right away. Based on your financial condition and prior history, you may qualify for an installment agreement. If we approve an installment agreement, the agreement will stay in effect only if: you give correct and complete financial information; you pay each installment on time; you satisfy subsequent tax liabilities on time; you provide current financial information when asked; and we determine that collecting the tax is not at risk.

Enforcement Action

Normally, we will not take any enforcement action until after we have tried to contact you and given you the chance to pay voluntarily any tax due. Criminal violations of the State's General Statutes are subject to immediate enforcement action. Therefore, it is very important for you to respond right away to our attempts to contact you (by mail, telephone, or personal visit). If you do not respond, we may have no choice but to begin enforcement.

Cancellation of Penalties

You have the right to ask that certain penalties (but not interest) be waived if you can show reasonable cause for the failure that led to the penalty. This must be done in writing.

Special Help to Resolve Your Problems

We have a Taxpayer Advocacy Program for taxpayers who have been unable to resolve their problems with DRS. If you have a tax problem that is not in litigation or under enforcement status and you cannot clear the matter up through normal channels, write to the Taxpayer Advocacy Office, Department of Revenue Services, 25 Sigourney Street, Hartford, CT 06106.

Taxpayer Assistance Numbers

If you need general information about state taxes, contact our Taxpayer Services Division at 1-800-382-9463 from within Connecticut, or at 297-5962 from within the greater Hartford area.

LSSN-45 (New 4/90)