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YOUR RIGHTS AS A KENTUCKY TAXPAYER
As a Kentucky taxpayer, you have the right to expect the DOR Guarantee—You have the right to a guarantee that DOR
to honor its mission and uphold your rights every time you employees are not paid, evaluated or promoted based on taxes
contact or are contacted by the DOR. assessed or collected, or a tax assessment or collection quota
or goal imposed or suggested.
RIGHTS OF TAXPAYER
Damages—You have the right to file a claim for actual and direct
Privacy—You have the right to privacy of information provided monetary damages with the Kentucky Board of Claims if a DOR
to the DOR. employee willfully, recklessly and intentionally disregards your
rights as a Kentucky taxpayer.
Assistance—You have the right to advice and assistance from
the DOR in complying with state tax laws. Interest—You may have the right to receive interest on an
overpayment of tax.
Explanation—You have the right to a clear and concise
explanation of: DEPARTMENT OF REVENUE RESPONSIBILITIES
• basis of assessment of additional taxes, interest and penalties,
or the denial or reduction of any refund or credit claim; The DOR has the responsibility to:
• procedure for protest and appeal of a determination of the • perform audits, conduct conferences and hearings with you
DOR; and at reasonable times and places;
• authorize, require or conduct an investigation or surveillance
• tax laws and changes in tax laws so that you can comply with of you only if it relates to a tax matter;
the law.
• make a written request for payment of delinquent taxes which
Protest and Appeal—You have the right to protest and appeal a are due and payable at least 30 days prior to seizure and sale
determination of the DOR if you disagree with an assessment of of your assets;
tax or penalty, reduction or a denial of a refund, a revocation of • conduct educational and informational programs to help you
a license or permit, or other determination made by the DOR. understand and comply with the laws;
If you file a timely protest, you have a right to a conference to • publish clear and simple statements to explain tax procedures,
discuss the matter. remedies, your rights and obligations, and the rights and
obligations of the DOR;
Representation—You have the right to representation by your
authorized agent (attorney, accountant or other person) in any • notify you in writing when an erroneous lien or levy is released
hearing or conference with the DOR. You have the right to be and, if requested, notify major credit reporting companies in
informed of this right prior to the conference or hearing. If counties where lien was filed;
you intend for your representative to attend the conference • advise you of procedures, remedies and your rights and
or hearing in your place, you may be required to give your obligations with an original notice of audit or when an original
representative a power of attorney before the DOR can discuss notice of tax due is issued, a refund or credit is denied or
tax matters with your authorized agent. reduced, or whenever a license or permit is denied, revoked
or canceled;
Recordings—You have the right to make an audio recording of
• notify you in writing prior to termination or modification of
any meeting, conference, or hearing with the DOR. The DOR
a payment agreement;
has the right to make an audio recording, if you are notified
in writing in advance or if you make a recording. You have the • furnish copies of the agent’s audit workpapers and a written
right to receive a copy of the recording. narrative explaining the reason(s) for the assessment;
• resolve tax controversies on a fair and equitable basis at the
Consideration—You have the right to consideration of: administrative level whenever possible;
• waiver of penalties or collection fees if “reasonable cause” for • notify you in writing at your last known address at least 60
reduction or waiver is given (“reasonable cause” is defined days prior to publishing your name on a list of delinquent
in KRS 131.010(9) as: “an event, happening, or circumstance taxpayers for which a tax or judgment lien has been filed;
entirely beyond the knowledge or control of a taxpayer who and
has exercised due care and prudence in the filing of a return • notify you by certified mail 20 days prior to submitting name to
or report or the payment of monies due the department the relevant agency for the revocation or denial of professional
pursuant to law or administrative regulation”); license, driver’s license or motor vehicle registration.
• installment payments of delinquent taxes, interest and
penalties; * * * * * * * * * * * * * *
• waiver of interest and penalties, but not taxes, resulting from
incorrect written advice from the DOR if all facts were given This information merely summarizes your rights as a Kentucky
and the law did not change or the courts did not issue a ruling taxpayer and the responsibilities of the Department of Revenue.
to the contrary; The Kentucky Taxpayers’ Bill of Rights may be found in the
Kentucky Revised Statutes (KRS) at Chapter 131.041—131.083.
• extension of time for filing reports or returns; and Additional rights and responsibilities are provided for in KRS
• payment of charges incurred resulting from an erroneous 131.020, 131.110, 131.170, 131.1817, 131.183, 131.190, 131.500,
filing of a lien or levy by the DOR. 131.654, 133.120, 133.130, 134.580 and 134.590.
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