TITLE 63

REVENUE AND TAXATION

CHAPTER 40

TAXPAYERS’ BILL OF RIGHTS

63-4003.  Communication in connection with tax collection. (1) Without the prior consent of the taxpayer or the express permission of a court of competent jurisdiction, a revenue officer may not communicate with a taxpayer in connection with the collection of any tax obligation:

(a)  At any unusual time or place or a time or place known or which should be known to be inconvenient to the taxpayer. In the absence of knowledge of circumstances to the contrary, a revenue officer shall presume that the convenient time for communicating with a taxpayer is after 8 o’clock antemeridian and before 9 o’clock postmeridian, local time at the taxpayer’s location;

(b)  If the tax commission has been notified in writing that the taxpayer is represented with respect to such tax obligation and has knowledge of, or can readily ascertain such representative’s name and address, unless the representative fails to respond within seven (7) days to a communication with the taxpayer, except:

(i)   To advise the taxpayer that the revenue officer’s further efforts are being terminated;

(ii)  To notify the taxpayer as required by law that the revenue officer may invoke specified remedies which are ordinarily invoked by such revenue officer;

(iii) Where applicable, to notify the taxpayer that the revenue office intends to invoke a specified remedy;

(iv)  In regard to matters not within the scope of the notice of the representative’s capacity;

but nothing shall prohibit the tax commission from copying to the taxpayer all written communications with the taxpayer’s representative; or

(c)  At the taxpayer’s place of employment if the revenue officer knows or has reason to know that the taxpayer’s employer prohibits the taxpayer from receiving such communication.

(2)  Except as provided in chapter 30, title 63, Idaho Code, or section 63-4002, Idaho Code, without the prior consent of the taxpayer, or the express permission of a court of competent jurisdiction, or as reasonably necessary to effectuate a postjudgment judicial remedy, a revenue officer may not communicate, in connection with the collection of any tax obligation, with any person other than the taxpayer, or his representative.

(3)  If a taxpayer notifies a revenue officer in writing that the taxpayer refuses to pay a tax obligation or that the taxpayer wishes the revenue officer to cease further communication with the taxpayer, the revenue officer shall not communicate further with the taxpayer with respect to such tax obligation, except:

(a)  To advise the taxpayer that the revenue officer’s further efforts are being terminated;

(b)  To notify the taxpayer as required by law that the revenue officer may invoke specified remedies which are ordinarily invoked by such revenue officer; or

(c)  Where applicable, to notify the taxpayer that the revenue officer intends to invoke a specified remedy.

If such notice from the taxpayer is made by mail, notification shall be complete upon receipt.

History:

[63-4003, added 1993, ch. 94, sec. 14, p. 240; am. 1994, ch. 172, sec. 8, p. 395.]