TITLE 63

REVENUE AND TAXATION

CHAPTER 40

TAXPAYERS’ BILL OF RIGHTS

63-4005.  False or misleading representations. A revenue officer may not use any false, deceptive, or misleading representations or means in connection with the collection of any tax obligation. Without limiting the general application of the foregoing, the following conduct is a violation of the provisions of this section:

(1)  The false representation of the character, amount, or legal status of any tax obligation.

(2)  The false representation or implication that any individual is an attorney or that any communication is from an attorney.

(3)  The representation or implication that nonpayment of any tax obligation will result in the arrest or imprisonment of any person or the seizure, garnishment, attachment, or sale of any property or wages of any person unless such action is lawful and the state tax commission intends to take such action.

(4)  The threat to take any action that cannot legally be taken or that is not intended to be taken.

(5)  The false representation or implication that a sale, referral, or other transfer of any interest in a tax obligation shall cause the taxpayer to:

(a)  Lose any claim or defense to payment of the tax obligation; or

(b)  Become subject to any practice prohibited by this chapter.

(6)  The false representation or implication that the taxpayer committed any crime or other conduct in order to disgrace the taxpayer.

(7)  Communicating or threatening to communicate to any person credit information which is known or which should be known to be false, including the failure to communicate that a disputed tax obligation is disputed.

(8)  The use or distribution of any written communication which simulates or is falsely represented to be a document authorized, issued, or approved by any court, official, or agency of the United States or any state, or which creates a false impression as to its source, authorization, or approval.

(9)  The use of any false representation or deceptive means to collect or attempt to collect any tax obligation or to obtain information concerning a taxpayer.

(10)  Except in the case of criminal investigation and as otherwise provided for communications to acquire location information under the provisions of section 63-4002, Idaho Code, the failure to disclose clearly in all communications made to collect a tax obligation or to obtain information about a taxpayer, that the revenue officer is attempting to collect a tax obligation and that any information obtained will be used for that purpose.

(11)  The false representation or implication that documents are legal process.

(12)  The false representation or implication that documents are not legal process forms or do not require action by the consumer.

History:

[63-4005, added 1993, ch. 94, sec. 14, p. 241.]