(a) This section shall be known and may be cited as the “Tennessee Taxpayer Bill of Rights.”
Terms Used In Tennessee Code 67-1-110
- Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
- Commissioner: means the commissioner of revenue. See Tennessee Code 67-1-101
- Department: means the department of revenue. See Tennessee Code 67-1-101
- Levy: as used in this title , includes the power of distraint and seizure by any means. See Tennessee Code 67-1-1404
- Representative: when applied to those who represent a decedent, includes executors and administrators, unless the context implies heirs and distributees. See Tennessee Code 1-3-105
- State: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
- written: includes printing, typewriting, engraving, lithography, and any other mode of representing words and letters. See Tennessee Code 1-3-105
As a taxpayer of Tennessee, you have a right to:
(1) Receive fair and courteous treatment from all the department‘s employees;
(2) Receive tax forms and information written in plain language;
(3) Receive prompt and accurate responses to all questions and requests for tax assistance;
(4) Request public records;
(5) Be assured that the department will keep confidential the financial information you give it;
(6) Know the department’s policies with respect to use and retention of personally identifiable information;
(7) Receive tax notices that provide an explanation of the amount being billed;
(8) Receive a clear set of rules and procedures to resolve tax problems that arise from the interpretation and administration of Tennessee’s tax laws;
(9) Dispute any proposed assessment by filing a timely request for an informal conference;
(10) Know that the department’s employees are not paid or promoted as a result of money billed to or collected from taxpayers;
(11) Suggest ideas about how the department can better serve you;
(12) Prompt notification by the department of any refund to which you are entitled;
(13) Attend annual meetings held by the department in convenient locations to voice your suggestions;
(14) A ten-day notice before a levy on assets is enforced;
(15) A thirty-day notice before seized assets are liquidated;
(16) A speedy, informal, and inexpensive review of a proposed assessment in an informal conference with an impartial representative of the department and to be represented by an attorney, certified public accountant, or other representative; and
(17) Any other rights the commissioner deems necessary and appropriate.
(d) This section only applies to the state government of Tennessee.
